Trainee Accountants’ Perceptions of the Current State of the Accountancy Profession in South Africa and their Responses Based on the EVLN Model
This article investigates the current state of the accountancy profession in South Africa in light of
the recent accounting scandals and how these negative perceptions impact the response of Trainee
Accountants’ (TAs). An anonymous questionnaire was directed to TAs affiliated with two local professional
accounting organisations. Results were generalised using descriptive statistics which followed a deductive
approach. Findings suggest that majority of TAs were influenced by the current state of the profession. These
recent scandals have created negative perceptions of the profession as TAs indicated that these reports make
them ‘pessimistic’. Analysis of the EVLN (Exit, Voice, Loyalty and Neglect) employee behavioural response
model suggests that TAs with negative perceptions were more inclined to demonstrating E and V rather than
L and N.
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