Arman Farahbakhsh Adam Elshani
Mastering the accounting proficiency through practice
A dynamic view of the apprenticeship process between newly graduated accountants and
supervisors as the accounting profession changes over time
Företagsekonomi
Examensarbete inom Civilekonomprogrammet
Termin: HT-16
Handledare: Dan Nordin
Acknowledgements
We would sincerely like to express our gratitude to our tutor Dan Nordin for his useful insights, remarks, engagement and constructive comments throughout the writing process of this thesis.
Additionally we would also want to thank all of the respondents from each company that voluntarily took their time to participate in our study. They are the reason for the collected data in which the conclusion of this study has been based on. Without them, our study would not be possible to complete.
Finally, we would like to express our appreciation to our respective family members who in any kinds of circumstances have been supportive by motivating us along with the progression of this paper.
________________________ ________________________
Arman Farahbakhsh Adam Elshani
Karlstad, January 2017
Abstract
The accounting profession is through a natural progression constantly changing its shape. What was once known as traditional accounting is nowadays entailing moving towards a more service-minded occupation where the former bookkeepers are steadily transforming into accounting consultants.
Nevertheless, since accountancy is commonly known as a craft which is supposed to be taught through supervision; this professional shift is crucially linked with the choice of teaching method within the apprenticeship process which takes place between an apprentice and an experienced supervisor. Prior research has revealed that a tolerant approach of teaching has beneficial impacts regarding corporative efficiency since it leads to a greater chance to adapt to environmental changes compared to a conservative approach of teaching.1Correspondingly, a conservative approach tends to result into limitations concerning creativity and innovation associated with an individual level. Accordingly, this paper has flourished a deeper understanding of the apprenticeship process by addressing insights and identifying reasons for why accounting firms which are examined in this study might possibly prefer a conservative approach instead of a tolerant approach given the comparative advantages related to a tolerant approach of teaching during the apprenticeship process. Aligned with this presented purpose, twelve semi- structured interviews were conducted within four different accounting firms located in Sweden; where one half of the respondents were newly graduated accountants while the other half supervisors. Through the identification of linguistic patterns stated during the interviews; we finally reached the conclusion that practical consistency and corporate values were arguments demonstrated in favor of applying a conservative approach during the apprenticeship process, while educational and technical reasoning was determinant factors for preferring a tolerant approach of teaching.
Keywords: Natural progression, accounting consultants, apprenticeship process, conservative approach, tolerant approach, linguistic patterns
1 With a conservative approach of teaching, we refer to an apprenticeship process which is controlled towards a specific direction. With a tolerant approach of teaching, we refer to an apprenticeship process which is permissive.
Table of Contents
1. Introduction ... 6
1.1. Background ... 6
1.2. Problem discussion ... 8
1.3. The purpose of the study ... 9
1.4. Research questions ... 9
1.5. The relevance of this study ... 10
1.6. Assumptions ... 11
1.7. Delimitation ... 11
2. Theoretical underpinning ... 12
2.1. The changing environment of the accounting profession from a technical and educational point of view ... 12
2.2. A metaphorical illustration of the apprenticeship process ... 15
2.3. Corporate values taken into account concerning the apprenticeship ... 17
3. Methodology ... 19
3.1. Choice of method based on prior relevant research methodology literature ... 19
3.2. Participants ... 20
3.3. Data-collection ... 21
3.4. The interview process ... 21
3.5. Data-analysis ... 24
3.6. Ethical consideration ... 24
4. Insights from interviews... 25
4.1. Underlining hierarchical factors and lack of experience as a way of resisting change 25 4.2. The impact of educational knowledge during the apprenticeship ... 27
4.3. The issue of technical attributes regarding the apprenticeship process ... 30
4.4. Highlighting the gravity of corporate values as a way of marking the professional territory within the apprenticeship process ... 32
4.5. Highlighting the importance of practical consistency within the profession as a prohibiting element for change ... 37
5. Discussion ... 39
5.1. Reasons why a conservative approach of teaching is not preferred over a tolerant approach ... 39
5.2. Reasons why a conservative approach of teaching is preferred over a tolerant approach ... 40
6. Conclusion ... 42
6.1. Suggestions for future research ... 45
References ... 46
6
1. Introduction
In this chapter the background of this study will initially be described. In addition to this, the problem discussion, the study’s purpose, the research questions, the relevance of this study and the assumptions concerning the empirical findings of this paper will be presented.
1.1. Background
Professional practitioners of accounting must master a substantial amount of expertise and complex knowledge to comply with accounting standards and justify their responsibility towards the public (Pascu 2013). Educational knowledge gained from academic institutions corresponds to a small proportion of the entirety of the accounting proficiency. Accordingly, accountants must progressively attain convenient guidance throughout their professional career under the authority of supervision in the interest of truly demonstrating their professional duties in a representative way. This inevitable fact enlightens the essentiality of supervision within accountancy, which thus brings forth the importance of professional apprenticeship inside the accounting sphere.2
Prior studies highlight professional apprenticeship as a crucial and influential phenomenon within the accounting proficiency, especially since the profession itself is constantly changing its shape (Westermann et al. 2015). What was once known as traditional accounting is nowadays entailing moving towards a more business and service-minded form of accounting where professional branches such as consulting roles is being practiced on a regular basis (Hartstein 2013).
Accountants are no longer expected to mainly function as bookkeepers that primarily put a lot of effort to achieve result-oriented goals; they are also supposed to provide various types of clients with rewarding financial advice by maintaining a proactive approach. At the same time the automatization of accounting is moderately increasing, which also makes the technical knowledge of solving different kinds of problems a demanding attribute for the currently operating accountants to take into consideration (Lepistö 2014).
2 Professional apprenticeship in this sense refers to the experienced guidance in which the supervision between a supervisor (for instance a qualified accountant) and a newly graduated accountant is taken place on a certain workplace.
7 Consequently, while the profession from a current point of view is continuously changing through a natural progression; the consistency and supervision of accounting practice is put into question. In this context the natural progression is considered as an instinctive process in which the accounting profession through external forces automatically changes and gradually adapts to its environment, while consistency is connected to the persistency in accounting practices in which the profession is practiced in a similar way over a longer period (Westermann et al. 2015). Appropriately, this creates challenges concerning a proper implemented supervision between supervisors and newly graduated accountants associated with “on the job learning”, which clearly constructs a gap in the learning process.
In this paper, this gap will further be labelled and presented as the
“apprenticeship gap”.3 Preceding research, has mostly provided insights about apprenticeship from an “on the job training” perspective, by for instance demonstrating influential factors of why this gap exists. Significant components which in accordance with prior research have established this gap between supervisors and apprentices is the degree of technical skills, social expertise, practical knowledge related to the profession, cultural differences among other things (Westermann et al. 2015). The differences which constructs the apprenticeship gap is portrayed in the following figure (figure 1).
3 “The apprenticeship gap” is an applied term in this study with the aim to refer to the different characteristics between supervisors and newly graduated accountants within the apprenticeship process. These differences could be technical, cultural, social etc.
8 1.2. Problem discussion
The different inputs of characteristics presented in figure 1, along with the natural progression of the accounting profession, make it excessively difficult for various supervisors to guide the apprentices in the direction in which they expect (Koh & Woo 1998). The divergence which clearly takes place between the supervisors and apprentices during the apprenticeship process is consequently not an undiscovered phenomenon, especially since there is not a single dominant or universal way of teaching a profession (Webb & Chaffer 2016). However, what is still not comprehensively covered from an academic perspective is how the direction of the accounting profession is navigated by the supervisors during the apprenticeship process. Additionally, prior studies have primarily focused on the supervision phenomenon from an auditing point of view, which resultantly has led to a deficiency of knowledge regarding the apprenticeship between supervisors and apprentices within the accounting circle.
An issue associated with the apprenticeship gap, is the fundamental function of expectation. The major concept of the apprenticeship gap relies upon notion of challenges which might appear in practical situations based on a teaching level. These challenges are firmly connected to the expectations in which supervision is taken place. The problem arises when the expectations of a supervisor differs from the actual professional development of a newly graduated accountant. It is during these kinds of practical circumstances, when supervisors are unable to properly provide guidance that is aligned with their fixed expectations (Grugulis et al. 2000).
The existing problems within the apprenticeship gap becomes even clearer in situations where supervisors are putting forth an intensive effort to control and readjust the apprentices to develop desirable qualities in line with the supervisors’ expectations (Grugulis et al. 2000). Some newly employed accountants may unconsciously become a victim of this sort of corporate controlling, while others might be labelled as “rebels” regarding this issue by independently following their own professional pathway. A problem which further arises in this context is that it has been acknowledged that stubborn teaching approaches regarding the apprenticeship process constrains the development of an organization which resultantly might lead to a significant loss of efficiency for a specific company (Day & Schoemaker 2016).
9 On the contrary, firms that generally adapts to the environmental changes and additionally have tolerant, dynamic and well-developed capabilities will have a greater chance to seize opportunities and adjust to the unexpectedness and changeability of various types of businesses (Westermann et al. 2015).
However, what underscores the main problem of this study is that even though it has been previously recognized in prior studies that a low degree of adaptation to surrounding changes leads to a loss of corporative efficiency; some companies still tend to follow their stubborn teaching approaches (Day &
Schoemaker 2016).4 Appropriately, preceding research has also highlighted that a conservative approach of teaching which is not aligned with the natural progression of a certain profession also leads to a loss of individual efficiency in terms of restrictions associated with innovation and creativity (Westermann et al. 2015).
1.3. The purpose of the study
The purpose of this paper is to identify reasons why accounting firms which are examined in this study might possibly prefer a conservative approach of teaching instead of a tolerant approach given the relative advantages related to a tolerant approach of teaching regarding the apprenticeship process.
Contrarily, we simultaneously want to identify reasons why a conservative approach is not prioritized during the apprenticeship process within accounting firms that instead might prefer a tolerant approach of teaching.
1.4. Research questions
Aligned with the purpose of this study, the following research questions of this paper are:
1. Why are the examined accounting firms in this study giving priority to a conservative approach of teaching instead of a tolerant approach of teaching during the apprenticeship process?
2. What are the reasons behind not prioritizing a conservative approach of teaching over a tolerant approach within the apprenticeship process among the examined accounting firms?
4With the loss of corporate efficiency, we refer to practical attributes (technical and social etc.) a newly recruited accountant cannot contribute with on a workplace due to the use of a conservative approach during the apprenticeship process.
10 1.5. The relevance of this study
Furthermore it is in our interest to amplify previous studies by providing a broader view of the underlying foundation of apprenticeship in which accounting practice is taught. Accordingly, the investigations in which this study relies upon, is to examine whether the apprenticeship process is related to a natural progression which during the apprenticeship is consciously accepted, or if this paradox to the greatest extent is by the cause of a controlling development along with the natural progression which is deliberately aimed to be prevented through navigation during the apprenticeship process.5 In this context, supervisors expect newly graduated accountants to become just like them and strive to create “clones” of their coworkers during the learning process. In other words, the natural progression that is generally accepted is in sharp contrast to the natural progression of the profession which deliberately is planned to be stopped or adjusted throughout the learning process (Westermann et al. 2015).
Given that the apprenticeship gap is a relevant phenomenon which already exists; it will accordingly be in our interest to examine whether the supervisors’
expectations and desires are based on controlling and steering the newly graduates towards a specific professional direction or if they expect newly graduated accountants to develop different characteristics and therefore are totally aware of an instinctive and natural progression which is generally accepted. Subsequently, the supervisors’ expectations or intentions might necessarily not be to control or “clone” the newly graduates, but rather knowingly providing them the opportunity to develop within the profession through a process based on a willingly accepted and understood natural progression. Aligned with this study it would therefore be interesting to discover the supervisors and the newly graduated accountants’ attitudes towards the changing environment of the profession.
5 With controlling development, we refer to an environment which is surrounded by a conservative aura.
11 1.6. Assumptions
Our assumptions concerning the expected empirical findings within this study is that the vast majority of the respondents will be in favor of a tolerant approach since we expect the examined accounting firms to be sufficiently aware of the advantages regarding this approach compared to the conservative approach of teaching.
1.7. Delimitation
This study focuses on flourishing a deeper understanding of professional apprenticeship by distinctly analyzing the use of linguistic expressions in twelve semi-structured interviews held in Sweden, where one half of the respondents have worked as supervisors, while the other half are newly graduated accountants.6 However this certainly corresponds to a small proportion of the total amount of accountants operating within this professional field which can be considered as a delimitation in this sense.
Nevertheless, we have chosen to conduct face-to-face interviews since we believe it will deepen the understanding of the replies acquired from the interview process (Bryman & Bell 2011).
6 Linguistics could be defined as an applied method used to construct or form an opinion by focusing on the characteristics of statements and expressions taken place in interviews (Samra-Fredericks 2004).
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2. Theoretical underpinning
This chapter consists of the theoretical framework necessary to provide support to the analytical part of this paper.
2.1. The changing environment of the accounting profession from a technical and educational point of view
It has been acknowledged in a great deal of previous studies that there is an existing disagreement between supervisors and newly graduates within the accounting field and similar businesses regarding what is expected from those who are new on the job and how their approach to their work tasks may differ. To achieve the level of professionalism that is required in today’s fierce recruitment competition within the accounting field, the education and learning process of recently graduated business students does not end with a certification from the university. Despite the learning process which takes place on an academic landscape; the schooling regularly advances in their future work life, especially considering the ongoing developments in today’s changing accounting practices. The relationship between supervisors and recently graduated students has attracted attention in earlier research, mostly given the certainty that theoretical training is narrow regarding how much it can contribute in practical circumstances. As a substitute, trainees require an experienced mentor that demonstrates how to perform a task, provide guidance and offers support when needed (Lakind et al. 2013).
However, in relation to today’s constantly changing accounting practices; the basic model for learning has shifted into a dynamic process where traditional bookkeepers through a natural progression of the accounting profession are gradually transforming into consultants (Grugulis et al. 2000). Furthermore, graduates are nowadays more technically-oriented in the present society than they have been before. The younger generation of employees possesses a wider knowledge regarding technical properties related to the profession, in comparison with the older generation of workers. This is causing the supervisors to question whether the newly graduates can adapt to the unexpectedness of business if they rely too much on technology in preference to develop their critical thinking (Westermann et al. 2015).
13 Additionally, change is in this context certainly a consonant in modern business where the accounting industry has gone from a basic numeric fixation-industry to an increasingly service-oriented counseling business (Howieson 2003). In this regard, graduates should to a greater extent put more emphasis on establishing non-technical characteristics such as communication, critical thinking, interpersonal- and leadership skills instead of mainly flourishing their academic and technical knowledge (Thomson 2009). These soft virtues of newly graduates are essential features to develop the expertise they need to advance in the professional hierarchy over time (Westermann et al. 2015). Correspondingly, the apprentice is affected by the supervisors teaching methods on the job, and how well they have adapted to the innovation within accounting practices that have taken place.
Additionally, what is interesting about this phenomenon is the supervisors’
attitude to the changes that is constantly occurring within the accounting profession due to the natural progression of the craft. Particularly regarding the context; if the supervisor is consciously working against the changes by trying to steer the apprentices in the same direction as themselves were once steered to, or if they instead embrace and adapt to the environmental changes by giving their apprentices a somehow independent position to choose their own professional pathway. There is no existing single accessible method for how the profession should be exercised, which resultantly might create possible misconceptions between the parties where the supervisors are unwilling to adapt to the changes that have occurred within the professional field (Saugstad 2002).
In such cases the supervisor has a conservative approach in its guidance with the objective to control and steer the apprentice in a direction which resembles himself. This is done by passing on similar values and characteristics to the apprentice with the goal of shaping clones out of the supervisor. Many accounting supervisors therefore prefer a traditional style of teaching rather than to be introduced and adapt to new ways (Wolk et al. 1997). Psychologists subsequently call this an involuntary form of bias “anchoring” which hampers development and does not take external factors of change into account, which ultimately makes it a stubborn approach that places expressions such as "as we have always done before" in the spotlight (Howard 2014).
14 Appropriately, anyone that has an intention to learn something new is instantly faced with two types of alternatives. The learning process is either based on imitation in which trial-and-error attempts are being emphasized and practiced, or through the guidance of someone that is considered to be a
“master” of the profession (Dreyfus & Dreyfus 1980). Meanwhile, it is one thing to act as a navigator and a whole other thing to act as a participant, which subsequently makes it merely impossible for a supervisor to fully guide and teach the apprentice in the exact same way the supervisor was once taught himself (Saugstad 2002). The apprenticeship process is therefore not mainly influenced by the difference of characteristics between supervisors and apprentices but also by the unpredictability and changeability of practice in general (Webb & Chaffer 2016).
Accordingly, the effects of the apprenticeship process might eventually lead to two potential outcomes; where one scenario illustrates an aftermath where the apprenticeship process is formed through a natural progression which is generally accepted or a fallout where the natural change or progression of the profession is more of a product that is unwillingly accepted and therefore is interpreted as a professional shift which is an object of prohibition through supervision. The following figure illustrates these possible outcomes which are purposively aimed to be investigated through a more descriptive explanation as the study progress (figure 2). Scenario 1 brings forth a low degree of adaptation to the natural progression of the accounting profession and therefore a higher loss of corporative and individual efficiency; while scenario 2 enlightens a high degree of adaptation to the natural progression of the profession and thereby a lower loss of corporate and individual efficiency (Day
& Schoemaker 2016).
15 2.2. A metaphorical illustration of the apprenticeship process
The theoretical conception of the figure above could also be interpreted and further understood metaphorically from a societal perspective (figure 2). A metaphor that could be considered in this sense is the view of authoritarian parenting. Parents can raise their children in two types of ways, which will later form and develop that specific child into constructing various types of characteristics and values. These ways could either be to act as nurturant or strict parents during the nurturing process (Friedson 2015). Nurturing parents accept the fact that there are constant natural changes in the society which might influence their child to think and behave differently in comparison to how the parents do themselves. The nurturant parents will therefore not get involved in their children’s process of pursuing their visions of well-being;
they will only provide them with initial moral standards and lessons which are interpreted as “common sense”. Accordingly, nurturing parents accept that their children might not turn out as themselves. Thereupon, there could possibly be perceivable parallels of similarity drawn between the nurturant parenting and the accepting approach of natural progression during the apprenticeship (figure 2).
16 The societal changes which influence the views of a child in this context are comparable with the natural progression of the accounting profession. In the meanwhile, these changes expand a gap between the parents’ values, characteristics, abilities etc. with their children’s, which likewise due to these differences similarly creates an apprenticeship gap between a supervisor and an apprentice but instead within accounting (figure 1). Additionally, the focal point regarding this issue is not to be able to understand the changes which shape numerous individuals’ personalities or their way of thinking, but to rather accept it by being supportive.
The strict parenting is nonetheless in sharp contrast to the nurturant parenting (Friedson 2015). Authorial and strict parents will neither accept nor understand the shifting external environment in which their children are being raised. The vast majority of strict parents have one common denominator, namely to control and direct their children to walk in the same footsteps as they once walked in (Huver et al. 2010). During the nurturing process of strict parenting, there is a high degree of controlling the mindset and attitudes of their children. Any variation that might not lead to a result which is aligned with the expectations of authorial parents, will lead to an even rigorous application of steering methods of behavioral adjustment which may in the worst cases even include acts of punishment (Lucassen et al. 2015).
Correspondingly, there is a comparative analogy between the strict parenting during the nurturing process, and the conservative approach of professional apprenticeship concerning the accounting proficiency, especially in the matter of controlling apprentices or children into a pathway which is interpreted and understood as “expected” or “programmed” by the commander.7 The nurturant parenting process is ultimately a more efficient way of raising a child, concerning a convenient adaptation and development of characteristics which is aligned with the changes of the society, in the same way as a tolerant approach of apprenticeship within the accounting profession is for the natural progression of the profession.
7 By commander we refer to someone that is controlling a subject (child/apprentice) into an explicit pathway. In this precise sentence the commander is the parent or supervisor.
17 2.3. Corporate values taken into account concerning the
apprenticeship
Another aspect worth emphasizing in relation to the apprenticeship process is the underlying corporate values and traditions that circulate around the accounting profession. Accounting firms worldwide tend to often point out the importance of protecting and practically serving the corporate values that exist within firms. Those that refrain from following these unwritten rules or decide to not respect these corporate values in gratifying ways are usually seen as wrongdoers. In addition to this, corporate values or cultures are set to predictably promote anyone that enters and participates in that culture to automatically acquire a high degree of moral responsibility for acting in line with these set corporate values (Dempsey 2015). For instance, if a specific firm has a culture to respect a certain dress-code in order to be portrayed as decent businessmen in front of their clients; it is expected that anyone which operates within that firm to follow the same principle.
With regard to this view, organizational members are regularly encouraging each other to follow these corporate values in order to eventually facilitate the integration process of recently employed people to easily be a part of that specifically set corporative culture. The more the employees are respecting and applying these social norms in practical situations, the more the social cohesion within the group will become stronger (Boytsun et al. 2011).
Subsequently, this leads to shared value which strengthens the bonds between the people working in an entity which as an effect also increases the individual commitment to the profession (Dempsey 2015).8 Due to the high degree of respect associated with these presented corporate values; it has resultantly lead to some kind of “damned if you do, damned if you don’t” approach within the accounting field with reference to accounting practices (Roslender et al. 2015).
8 With shared values, we refer to a group of people that works together in the belief that certain things have values. These people might be different in other areas such as their personality, abilities etc. but it is the shared values that keeps them strongly together as a professional community.
18 Supervisors might entail moving towards preventing their apprentices to become “rebels” by intentionally imposing them to follow the traditions and corporate values which the older generations of employees have frequently been practicing.9 Anything which might be considered as strange or different from a traditional point of view might therefore also be seen as a threat which could harm the corporate values that has historically and consistently been followed and protected. Initially, these “rebels” might be influenced to change their current direction towards what the majority of the group expects them to shift towards, but when they reach the realization that this shift will never appear in practice; a process of workplace bullying could be brought forth (Van den Brande et al. 2016).
Correspondingly, any employee who will not gradually change their mindset aligned with what is commonly accepted for the majority, will in the worst case be faced with two uncomfortable outcomes; either to unwillingly change their ways of practicing accounting through a conservative process of apprenticeship or be systematically excluded from the group in one way or another. This process of physiological manipulation to induce people to accept and follow a generally accepted and favored corporative culture could in this context be viewed as a professional indoctrination (Copp 2016).10
Appropriately, the mechanism of professional indoctrination tends to constrain the critical thinking of a newly employed worker which enables other coworkers to abuse their ability to control and steer the newly employed.
Accordingly, since a newly employed person is in a vulnerable working situation due to the presence of a new and unfamiliar working environment, it will be a considerable target for the other coworkers to take advantage of their authority during the apprenticeship process (Van den Brande et al. 2016). In addition to this, some employers tend to recruit employees which shares similar individual characteristics as the employers themselves, in order to minimize the risks of apprentices taking other pathways than what is expected of the supervisors (Anderson-Gough et al. 2005).
9 With rebels, we refer to the apprentices which are not following the pathways which the supervisors expect them to follow during the apprenticeship process. There is therefore a sharp distinction between rebels and clones.
10 With professional indoctrination, we refer to the indoctrination which could occur on a workplace between a supervisor and an apprentice.
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3. Methodology
This chapter presents the choice of method with regards to relevant research methodology literature. Additionally, the participants representing this study are presented as well as demonstrating the collection of data within the frame of this paper. Moreover, the interview process and the data-analysis are explained.
3.1. Choice of method based on prior relevant research methodology literature
There are two commonly known alternatives concerning the collection of information through the choice of method in order to fulfill a specific purpose. One of the options is through a quantitative choice of method, which is based on describing a certain phenomenon by statistically generating a generalized assumptions and demonstrating long-range pattern across a large number of participants. Traditionally, this choice of method is usually associated with a deductive research approach since it is used to test already stated empirical observations through hypothesis in order to determine a specific outcome (Bryman & Bell 2011). On the contrary, a qualitative method is in sharp contrast to the quantitative choice of method since it is not related to statistical measures or other types of quantifications. Accordingly a qualitative theory is often linked with an inductive approach since it is used to construct a theory based on empirical observations (Bryman & Bell 2011). The following bullet points are used to explicitly demonstrate these approaches:
Inductive reasoning: From observations to constructing a theory.
Deductive reasoning: From theory to empirical findings through the testing of hypothesis.
The choice of method should be adjusted in line with the fixed purpose of a given study in order to favorably fulfil its function. For instance regarding quantitative choice of methods; surveys are preferential to numerically analyze a phenomenon, while interviews are prioritized regarding qualitative choice of methods (Saunders et al. 2009). In this study, the purpose of this paper is as aforementioned to identify reasons why accounting firms which are examined in this study may prefer a conservative approach of teaching instead of a tolerant approach given the comparative advantages related to a tolerant approach of teaching; vice versa identify reasons why a conservative approach is not prioritized in this context. Since this study has not specifically been
20 covered, a qualitative method has been taken into account instead of a quantitative choice of method in order to construct a theoretical outcome.
In this study, we performed 12 semi-structured interviews that were based on the identification of linguistic patterns between newly graduated accountants and supervisors. The few numbers of participants in this particular study is another reason to give priority to a qualitative method over a quantitative choice of method since it corresponds to a relatively small target group in order to statistically obtain an outcome (Bryman & Bell 2011).
Furthermore, a qualitative choice of method provides the possibility to analyze a specific phenomenon in a deeply comprehensive manner by conducting detailed interviews (Saunders et al. 2009). The choice of a qualitative method through the use of semi-structured interviews is therefore a suitable approach for our ambition to track linguistic patterns between apprentices and supervisors with an advantage given the high degree of flexibility to follow-up questions as well as receiving detailed and comprehensive replies from our participants.
3.2. Participants
For this particular qualitative study, the 12 aforementioned semi-structured interviews were conducted in 4 accounting firms in Sweden, including participants from one of the big four accounting firms. All interviews were taken place in Sweden as the majority was held in the province of Värmland.
One half of the respondents were experienced accountants, while the other half consisted of newly graduated accountants. We consider that an accountant is categorized as experienced when the employee has worked within the accounting field for 3 or more years, while a worker who is labelled as a newly graduated accountant in this sense, is an accountant that has worked for maximum 3 years after graduating from a university. Another criterion for an experienced accountant is to at least once have acted as a supervisor during their career, or else this person is not an interesting participant for this study from a representative point of view. The male proportion of our respondents which are according to this study classified as experienced participants are 4 out of 6 (67%), while the female part out of those who are labelled as new on the job is 3 out of 6 (50%), which corresponds to an approximately equal amount of both sexes.
21 3.3. Data-collection
Collecting data is a process of gathering relevant information from various types of sources to provide answers to outlined research questions. There are two ways of gathering data in order to fulfil a certain purpose; primary and secondary data collection (Saunders et al. 2009). Primary data is gathered through for instance observations and interviews, while the secondary data consists of information that has already been collected by researchers from preceding studies (Bryman & Bell 2011).
The primary data collected to provide answers to our research questions was gathered through both face-to-face and non-physical interviews. Out of the total amount of 12 interviews that took place; 8 of them were in physical form through scheduled appointments which lasted about 45 minutes per respondent, while the remaining interviews were performed through various types of digital voice communication systems with respect to the respondents’
preferences.11 After each interview the recording was transcribed and translated as accurately as possible in order to not miss any possible expression of the respondents’ speech patterns. The insights provided from the interviews were thereafter linked with the secondary data that was based on previously presented theory which eventually led to the analytical part of this study.
3.4. The interview process
Before each interview begun, we took approximately 15-20 minutes of our time to introduce the purpose of this paper along with showing the figure of this study (figure 2). The respondents were thereafter asked general questions about what they interpret as essential features and problems regarding this explained apprenticeship process along with stating which of the presented teaching approaches they have applied in practice (figure 2). Appropriately this gave the participants the liberty to choose what they consider as a problem concerning this phenomenon, instead of us trying to formally direct or subjectively constrain their possibility of expressing their thoughts.
Subsequently, follow up questions were asked on those specifically presented issues in order to clarify why an approach has been chosen over the other.
Furthermore, we explained the terms of engagement associated with the objective of recording the interviews as well as clarifying the respondents’
rights to be anonymous as the interviews proceeds (Bryman & Bell 2011).
11 The digital communication programs which were used in this study were Skype and Messenger with the possibility to only hear the respondents’ respective voices.
22 To further emphasize the initial stage of the interview process described in the preceding section, it should be mentioned that the interviews were not always fully based on “natural conversations” since we had to take actions through directing the respondents towards the framework of this study, by for example asking detailed follow up questions. Nonetheless, as aforementioned the interviews were invariably initiated with a general question so that the respondents could independently identify what they consider as the most crucial problem associated with the presented phenomenon based on what is observed in the earlier demonstrated figure (figure 2).
The general question which was asked after presenting the figure was “Which of these methods of teaching describes your working environment in the most accurate way from an apprenticeship perspective?” instead of asking something that is more specifically directed such as “Which of these methods of teaching describes your working environment in the most accurate way from an apprenticeship perspective concerning the technical area?”.
The difference between these two approaches is that the first question provided the respondent the possibility to independently identify the area in which the problems are concerned, compared to the other approach which is subjectively directed towards a specific topic. Our initial approach in all interviews was the first approach in this context, which could be demonstrated more explicitly in the following figure (figure 3).
23 Consequently, none of the interview questions were similar to each other since we had to shape and adapt the remaining questions of every interview based on the initial response that was given after asking the general question. Due to the immense importance of answers received from the interviews; we have put a lot of effort through preparation to increase the likelihood of covering different scenarios that might appear during the interview processes. In addition, we have performed a pretest by interviewing an experienced worker within the accounting field before executing the adequate interviews for this study.12 This gave us the opportunity to detect errors and correct issues regarding the questions before we performed the actual interviews.
12 The results collected from this specific participant is not included in the findings of this study, since the answers provided from this respondent was used as a pretest. The questions that were asked during this test interview were purposely for the cause of receiving feedback and increase the accuracy and relevance of the actual and valid interviews.
24 Additionally, an honorarium was also handed to every participant as an appreciation for their participation in our study.13 One of the authors adopted the role as the primary interviewer and asked the questions; while the other took notes on interesting comments and asked follow-up questions to responses which necessarily had to be complemented with further formulation.
3.5. Data-analysis
The data analysis was developed through establishing coding schemes based on the constructed transcripts. The respondents’ statements were categorized in different subcategories in order to efficiently discern the identification of linguistic patterns of the respondents. Both authors of this study conducted a self-reliant coding scheme for the sake of comparing if the interpretation and clarification of the responses occurred in a similar manner. This gave us the opportunity to comparably filter out irrelevant data and provided possibilities to discuss differences in responses (Bryman & Bell 2011). After identifying quotes which attracted most attention among the various interviews in relation to the purpose of the study; we presented our proposals for each other and agreed upon which of them would be most appropriate to use and highlight in our paper.
3.6. Ethical consideration
This study might include sharing sensitive information about the workplace that the respondents are currently operating at. Therefore one of the core foundations which is important to maintain and respect in order to guarantee the respondents’ privacy is to provide them the right to preserve their anonymity (Bryman & Bell 2011). In this study every participant gave us the permission to record the interviews, but no respondent wanted to be revealed due to reasons concerning confidentiality and sensitivity of responses. The interviews were therefore recorded with the participant's consent.
13 The honorarium which was handed to each respondent was a cinema ticket which gave access to an optional movie within the national border.
25
4. Insights from interviews
This section highlights the empirical findings which were worth emphasizing and considering during the interview process. The information which is addressed is strictly aligned with the purpose of this study, which thus excludes any data that is irrelevant concerning the objective of this paper. The headlines used within this section are based on the statements provided from the respondents. The headlines presented in this chapter will in the upcoming section be shortened into two main headlines based on the preferred teaching approach.
This section includes both statements which cover responses that are associated with a controlling apprenticeship environment which consists of an unwillingness of adapting and accepting the natural progression of the accounting profession, as well as focuses on answers which linguistically indicates an accepting attitude and atmosphere concerning the natural progression. A few respondents may appear in several categories depending on the variety of answers regarding which field is concerned. Every statement which has been presented in this section is marked with either the letter “S” or
“A” in contemplation of distinguishing between what is being said by a supervisor or apprentice, and to purposely facilitate the reading process as its being elaborated.
4.1. Underlining hierarchical factors and lack of experience as a way of resisting change
A stubborn approach of teaching could be a recognizable indication of an unwillingness to adapt to external changes that are constantly taking place in the professional environment around us. A way of demonstrating this reluctant attitude is by emphasizing the importance of hierarchy, maintaining power and a consistency in how the way the profession itself is being practiced (Howard 2014). The following quote from one of the supervisors is distinctly illustrating this view:
“Personally, I often see change as a negative substance rather than something positive. This natural progression that has been presented for me, is something that I sometimes have a fear for (...) the apprentices that are new on the job must understand the consistency of this profession and embrace the fact that we
are older and have worked within the profession for years and therefore have a bigger experience of dealing with various types of professional situations, than
they have(...) Sometimes the apprentices do not take our advice because they claim we are older than them and therefore they know better, however I would
say it is the other way around in this regard(...)
26 I was taught to perform according to how things have been performed before and therefore I always advice younger people to follow the people at the top to
fully grasp the profession in an optimal and satisfying way“14(S1)
From the response (S1) above it emerges that the respondent is not in favor of change. Change is in this case considered to be an element to be afraid of, rather than being considered as something to look forward to. In conjunction with preceding studies, the respondent (S1) is apparently highlighting factors such as practical consistency as an essential component for the apprentices to respect and maintain. This matter became more tangible when the respondent started pointing out the usefulness of repeatedly performing the same practices that has been performed within the profession for a long period of time (Howard 2014). This stubborn approach towards change which is demonstrated by the supervisor is a direct result of an unwillingness to adapt to the natural progression by trying to steer and control the apprentice to a direction which is not refined.
The respondent (S1) is also pointing out their experience of dealing with various types of accounting-related problems in comparison to the apprentices’ experience of making accounting judgements (Lakind et al. 2013).
Experience is certainly an important ingredient in making decisions, however the way the respondent (S1) explains this situation through the linguistic expressions that are being used; is more towards a direction which indicates that the older and more experienced workers are always right, which might not always be the case (Howard 2014). However, the most revealing part which truly illustrated a conservative approach regarding the apprenticeship process was the underscoring of hierarchy. The respondent put a lot of emphasis on hierarchical levels which exists within an organization by using expressions such as “people at the top”. With these kinds of statements, the respondent (S1) brings to light the power structure of the firm by demonstrating that the workers which are on the top of the organizational chain are supposed to be followed in some kind of controlling manner. The apprentices are also advised to follow and obey the “people with power” in contemplation of being trained in ways which will lead to “optimal” performance.15
14 The dots “(...)” are marking that the comments are given from different times during the same interview.
15 Could be interpreted as a process of willfully shaping the apprentice into becoming a “clone” of the supervisor through the stringent encouragement of following the same pathway as they once pursued.
27 Accordingly, this evidently signals that hierarchies and rigid accounting practices is a commonly occurring phenomenon within accounting firms, which in some organization is still a challenging element to resolve or resist (Howieson 2003).
4.2. The impact of educational knowledge during the apprenticeship A newly graduated employee is often considered to possess a greater portion of relevant theoretical knowledge in comparison to employees that have worked for a longer period (Howieson 2003). A traditional approach of teaching might be when a supervisor does not take the differences between older and younger people into consideration when deciding which teaching method should be appropriate, but instead sticks with the same old ways of teaching for every employee. The fact that newly graduated accountants possess a larger degree of theoretical knowledge might be a necessary resource just waiting to be used. The following quote by a newly graduate illustrates an impression of this phenomenon:
"One of the best things at my job is the amount of flexibility we get. We get to make our own decisions and the people that are in charge actually want us to go
our own way. We do not have any strict rules about how we should perform certain tasks but instead we kind of figure it out ourselves (...) the management often jokes and says that they are antiques and it should be us who teach them
instead. Obviously the employees with greater experience possess more knowledge than me, but I still think that it lays some truth in that joke. We newly
graduates possess a more contemporary and relevant theoretical knowledge about this profession, and the fact that our supervisors give us space to develop
and exploit that knowledge is widely appreciated." (A1)
From the response given by the apprentice above (A1) it emerges that the respondent within this firm has the permission to use the knowledge that newly graduates possess in practice. In this case the respondent (A1) wants to be given space to fully exploit the comparative advantages that the respondent has towards the supervisors. It appears that it is widely appreciated to give them the space needed to develop and use their theoretical knowledge in practice. This matter became even clearer when (A1) stated that the flexibility given at the workplace is among the best things at the job, hence it would appear that giving newly graduates the space required is something that influences the working environment in a positive way concerning this scenario.
28 Furthermore the respondent (A1) is aware of that just because a newly graduate may possess recent and actual knowledge about the profession; it is not the same thing as being fully learned at the job. For instance, the statement
“obviously the employees with greater experience possess more knowledge than me” is a possible way to interpret that the apprentice (A1) does not think that recent knowledge is the same as a comprehensive knowledge. Furthermore, the previous respondent (A1) appreciates a tolerant way of teaching where the apprentices were given space to make their own decision regarding certain working situations. The same respondent (A1) had some further comments worth highlighting about this matter in the following remark:
“When it comes to adapting to change, I feel that my education has given me great advantages. In recent years, I have been taught the history of accounting,
what has been changed and where the profession is heading. I have brought these knowledges with me and in comparison to some others who have been working here for a long time I feel very amended in some areas (...) I am grateful
that we at least get the opportunity to show what we have learned at this workplace since I know some people at different firms that have a boss with a very different approach of steering his employees. Personally I think that strict leadership is a loss of opportunity to fully exploit the best that people have to bring, but by instead losing the grip it allows us to reach our true potential (...) It
appears that we younger employees are more eager to learn, to create change and develop it for the better, while the others do not care as much about adaption and might get stuck in their old ways of thinking (...) I think that we
should grab the reins and decide which direction the profession should head towards instead." (A1)
In this case the same respondent (A1) points out the differences that exist between the different generations and that the respondents’ recent education has been a great advantage. It appears that the apprentice (A1) believes that the older generation is steering the profession in the wrong way and that they instead should step aside and let the younger generation take over. It is also possible to distinguish that the respondent (A1) believes that the apprenticeship process will result into a possible lack of practical knowledge among the apprentices given that the teachings methods are rigorous and inflexible. Accordingly, the apprentice (A1) believes that if a tolerant way of teaching is followed and maintained; the resources in form of different knowledges amongst the employees would be used in an efficient way. Further insights about these opinions are further formulated in the following comments by another respondent (A2):
29
“Well, sure the old timers have more experience than me, so obviously they know more about the profession, but simultaneously I have more modernized knowledge which they fortunately are aware of. It would be a shame if my boss in
some way tried to inhibit my development by forcing me to follow ancient ways, but luckily this is not the case for me. I get all the space and support that I need
here, it is pretty great actually (...) Of course I do not consider myself fully learned, I learn new things from my supervisors every day, but sometimes it is I
who teach them.” (A2)
This statement from (A2) generates a portrayal in similar manners as the previous respondent (A1); namely that the employees are being granted space to develop and use their proficiency, instead of being prevented from the supervisors’ conservative approach of teaching (Wolk et al. 1997). To exercise the accounting craft on a professional level it requires further literacy after graduation with regards to that it is not enough with merely theoretical knowledge, which the respondent (A2) seem to be fully aware of by stating “I do not consider myself to be fully learned, I learn new things from my supervisors every day”.
As mentioned previously, this profession has in recent years shifted through an increasingly dynamic process which requires guidance and steering in form of a mentoring relationship between supervisors and apprentices (Howieson 2003). This clarification is presented in the following quote:
“I do not think it should be seen as that only one party learns from the other, but we are two totally different individuals that possess different skills and abilities, and should therefore learn from each other instead (...) I am grateful that I have the flexibility to do things my own way here so that I do not end up being just another mindless sheep, although it feels good to have an experienced supervisor
to fall back on as some kind of safety net when something goes wrong. I do not consider myself to be fully learned just because I have a diploma, since obviously I
also have limitations and knowledge gaps to fill.” (A3)
From the respondent (A3) above it appears that the employees are also given the space required to develop the strengths needed choose their own professional direction, whilst they at the same time still have access to guidance from a supervisor as “some kind of safety net” as the respondent (A3) states. It emerges from the phrase “…so that I don’t end up being just another mindless sheep” that the apprentice (A3) prefers to choose its own professional path instead of being steered in a specific direction by any supervisor. Hence, this implies the actuality that the profession is regularly transforming and the staff must undertake certain actions in order to comply with the adjustments at the same rate (Westermann et al. 2015).
30 4.3. The issue of technical attributes regarding the apprenticeship
process
The level of technical knowledge among the employees within an organization differs drastically depending on factors such as age and experience. Generally, it is considered that the younger generation is more technically gifted than the older employees and that this resultantly creates various misconceptions and different views on how different tasks should be solved. There is an ongoing debate about how this phenomenon should be treated where some have the notion that too much reliance on technology inhibits essential social skills to evolve, while others see it as that technology is an effective apparatus to increase efficiency in an organization and thus contribute to the companies’
survival (Westermann et al. 2015). A supervisor’s thoughts regarding this case are clarified in the following statement:
“For the purpose of expanding establishments there are usually two ways for how this might occur. One is to expand the business by hiring more employees and
thus expanding our customer network, while the other is to streamline the processes with resources that already exist within the company (...) Let's just say
that a process which takes me about 40 minutes to complete in these new technical systems takes about 15 minutes for a younger employee here at
work.”(S2)
It appears that this supervisor is fully aware of the differences that exists between a supervisor and a new employee, and accepts this difference as a part of a natural progression. The respondent (S2) believes that the younger is more technically skilled and therefore contributes to the working environment in a more efficient manner than what the supervisor (S2) within some working areas is capable of doing, and therefore should accept this fact by not counteracting against the technical capabilities the apprentices possess. The following statement is a distinct example of that:
“The apprentices should be self-driven with no limitations attached to their development (...) to somehow try to inhibit or not to use the youngers’ technical knowledge is a loss possibility that ultimately affects the company in a negative
way.”(S2)
31 Newly graduates should put more emphasis into developing their non- technological properties in order to have the opportunity to adapt to the professional degree demanded in the accounting profession (Thomson 2009).
Different roles within various types of organizations demands different characteristics. The question is whether how well these differences among employees are accepted from the supervisors or by the company in its entirety.
The following statement of the upcoming apprentice (A4) argues for an autonomous working situation as an important property among employees concerning this issue:
“Things that is ridiculously easy for me such as creating tables in Excel can be a difficult task for others. By continuously educating and training all staff it is possible to overcome these obstacles, but the risk is that with these continuing
innovations, we will not have time to perform our work since we would be educating ourselves all the time (...) My supervisor is an incredibly talented accountant who has been around for a long time. He is aware of the differences among the employees and is always saying that the most important thing is that
we always strive to place the right person for the right work task. I completely agree with that expression because why should not I do something that I think is easy? If it is easy I will do it fast, and in the end I get credit for doing a good job so
it is a win-win situation.” (A4)
From the respondent’s (A4) point of view it is possible to distinguish the employees’ liberal approach regarding how employees should be steered at the workplace. It appears that the apprentice (A4) appreciates the credit given for doing a task which is deemed easy for the employee in question, but might possibly be harder for older employees. At the same time the apprentice (A4) believes that it is essential for the company to streamline the processes by having the right person for the right job. Furthermore, apprentices should be allowed to work more independently in order to use the relative knowledges they possess (A4).
32 4.4. Highlighting the gravity of corporate values as a way of marking
the professional territory within the apprenticeship process
Most of the respondents underscore corporate values as the backbone which protects the accounting profession from any substance that might lead to change. It is therefore important in a conservative approach of apprenticeship to ensure that apprentices are hindered from any attempts to switch these cultural textures which historically have been protected, into something which is not generally accepted by the majority of the corporative representatives within an organization (Roslender et al. 2015). This indicated “strategy”
implies that change is viewed as a threat, rather than a factor which might lead to the advancement and development of the profession. One way of receiving a more profound understanding of this aspect, is to interpret the statements of the following respondent (S3):
“Our corporate values are what keep us together; it is what brings our group forward to reach the same set goals. I would easily say that without these values
we are lost and cannot function as a group. These values have been among us from the very start and we are very determined to keep them alive (...) People that are new on the job are not only expected to learn these values theoretically,
but they are also expected to apply these values in practice. It is always easy to say something, but it is another thing to actually perform and do something.
When I guide people in my surroundings I always tend to inform them about our values and how we do things here at X16(...) It is also very important for the newly employed to feel at home on the workplace and a way of doing that is to
respect these values as much as we do (...) The new people should know what they are getting into before deciding to apply for this job. If I wanted to apply for a job, I would first read about the job which includes the values of that place, and then decide if this suits me or not. A person who has other values than those that
are presented, should seek for a job that suits him or her better” (S3) History and traditions are two factors that seem to be important for the respondent (S3). Since it is important for this person, it is accordingly also an essentiality for other people to get along with these traditions as well. People that are exceptions in this context are not employable for this organization and should therefore seek for other options. A conservative teaching approach from the supervisor’s side seems to be necessary in order to fully make newly employed people to implement these corporate values into action.
16 The letter “X” which is written in the sentence is the name of the company which the respondent mentions during the interview. We have due to reasons concerning the agreed confidentiality of this interview process decided not to mention the company which has been disclosed by the respondent (S3).
