Trainee Accountants’ Perceptions of the Current State of the Accountancy Profession in South Africa and their Responses Based on the EVLN Model
Abstract
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.
References
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Bakre, O. M. (2007). The unethical practices of accountants and auditors and the compromising stance of professional bodies in the corporate world: Evidence from corporate Nigeria. Paper presented at the Accounting Forum.
Bayou, M. E., Reinstein, A., & Williams, P. F. (2011). To tell the truth: A discussion of issues concerning truth and ethics in accounting. Accounting, organizations and society, 36(2), 109-124.
Bhasin, M. (2013). Corporate accounting scandal at Satyam: A case study of India’s enron. European Journal of Business and Social Sciences, 1(12), 25-47.
Boone, H. N., & Boone, D. A. (2012). Analyzing likert data. Journal of extension, 50(2), 1-5.
Bryman, A. (2007). The research question in social research: what is its role? International Journal of Social Research Methodology, 10(1), 5-20.
Byrne, M., & Willis, P. (2005). Irish secondary students' perceptions of the work of an accountant and the accounting profession. Accounting Education: an international journal, 14(4), 367-381.
Cherry, K. (2018). Attitudes and Behavior in Psychology. Retrieved from https://www.verywellmind.com/attitudes-how-they-form-change-shape-behavior-2795897
Clason, D. L., & Dormody, T. J. (1994). Analyzing data measured by individual Likert-type items. Journal of agricultural education, 35, 4.
Clemente, M., & Gabbioneta, C. (2017). How does the media frame corporate scandals? The case of German newspapers and the Volkswagen diesel scandal. Journal of Management Inquiry, 26(3), 287-302.
Cohen, J., & Hanno, D. M. (1993). An analysis of underlying constructs affecting the choice of accounting as a major. Issues in accounting Education, 8(2), 219.
Cooper, D., & Schindler, P. (2014). Business Research Methods.© The McGraw− Hill Companies.
Corruption Watch, C. (2018). Clamping down on wayward auditors. Retrieved from https://www.corruptionwatch.org.za/clamping-down-on-wayward-auditors/
Cory, S. N. (1992). Quality and quantity of accounting students and the stereotypical accountant: is there a relationship? Journal of Accounting education, 10(1), 1-24.
Crane, A., Henriques, I., Husted, B. W., & Matten, D. (2016). What constitutes a theoretical contribution in the business and society field? Business & Society, 55(6), 783-791.
Creswell, & Creswell, J. (2017). Research design: Qualitative, quantitative, and mixed methods approaches: Sage publications.
Crutchley, C. E., Jensen, M. R., & Marshall, B. B. (2007). Climate for scandal: corporate environments that contribute to accounting fraud. Financial Review, 42(1), 53-73.
Donnelly, L. (2018). Curator withdraws VBS's 2017 financial statements. Retrieved from https://mg.co.za/article/2018-04-16-curator-withdraws-vbs-2017-financial-results
Dudovskiy, J. (2016). The Ultimate Guide to Writing a Dissertation in Business Studies: A Step-by-Step Assistance. Pittsburgh, USA.
Farrell, D. (1983). Exit, voice, loyalty, and neglect as responses to job dissatisfaction: A multidimensional scaling study. Academy of management journal, 26(4), 596-607.
Fedoryshyn, M. W., & Tyson, T. N. (2003). The impact of practitioner presentations on student attitudes about accounting. Journal of Education for Business, 78(5), 273-284.
Fulop, M. T. (2013). “To serve the Public Interest”, the main characteristic of Accounting Profession. The Journal of Accounting and Management(3), 27-37.
Garfinkle, J. A. (2011). Getting Ahead: Three Steps to Take Your Career to the Next Level: John Wiley & Sons.
Garner, R. M., & Dombrowski, R. F. (1997). Recruiting the" best and the brightest": The role of university accounting programs and state CPA societies. Issues in accounting Education, 12(2), 299.
Gibson, R. (2018). Figure That! The story of the Chartered Accountancy profession in South Africa. Clairemont, Cape Town, South Africa: Juta and Company (Pty) Ltd.
Gouri, K. (2018). The Impact of Psychological Contract Breach on Exit, Voice, Loyalty and Neglect (Evln Model). UTAR.
Griffiths, I. (1986). Creative Accounting: How to make your profits what you want them to be: Unwin Paperbacks.
Hagedoorn, M., Van Yperen, N. W., Van de Vliert, E., & Buunk, B. P. (1999). Employees' reactions to problematic events: A circumplex structure of five categories of responses, and the role of job satisfaction. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 20(3), 309-321.
Hagood, B. (2017). Define a Positive Attitude. Retrieved from https://www.livestrong.com/article/148267-define-a-positive-attitude/
Hair, J., Robert, B., & David, O. (2006). Marketing Research: Within a Changing Environment, revised international edition Ed: New York: McGraw-Hill/Irwin.
Hirschman, A. O. (1970). Exit, voice, and loyalty: Responses to decline in firms, organizations, and states (Vol. 25): Harvard university press.
Hopwood, A. G. (1987). The archeology of accounting systems. Accounting, organizations and society, 12(3), 207-234.
Hyndman, N. (1994). Accounting Practice: An Empirical Study of Practitioners’ Experiences and Students’ Expectations. The Irish Accounting Review, 1(1), 95-112.
IRBA. (2018). Annual report 2018. Retrieved from https://www.irba.co.za/upload/IRBA%20Annual%20Report%202018.pdf
Jones, M. (2011). Creative accounting, fraud and international accounting scandals: John Wiley & Sons.
Kambayoshi, S. (2018). In the eye of the storm
KPMG is caught up in scandals but its woes are not existential. Retrieved from https://www.economist.com/finance-and-economics/2018/09/01/kpmg-is-caught-up-in-scandals-but-its-woes-are-not-existential
Kaufman, J. (2018). What Is ‘Perceptual Control Theory’? Retrieved from https://personalmba.com/perceptual-control/
KPMG Chairman Professor Wiseman Nkuhlu, W. (2018). Announcement on Nedbank- KPMG South Africa Client letter [Press release]
Leedy, P. D., & Ormrod, J. E. (2014). Practical research. Pracfical research: Planning and design, 141-172.
Linkway Trading (Pty) Ltd, L. (2014). Annual Financial Statements.
Lord, R. G., Diefendorff, J. M., Schmidt, A. M., & Hall, R. J. (2010). Self-regulation at work. Annual review of psychology, 61, 543-568.
Low, M., Davey, H., & Hooper, K. (2008). Accounting scandals, ethical dilemmas and educational challenges. Critical perspectives on Accounting, 19(2), 222-254.
Lungisa, A. (2018). The Steinhoff Debacle – the biggest fraud in SA history.
Mackenzie, N., & Knipe, S. (2006). Research dilemmas: Paradigms, methods and methodology. Issues in educational research, 16(2), 193-205.
McKee, A. (2014). Being happy at work matters. Harvard Business Review, 1-26.
McMillan, J. H., & Schumacher, S. (2010). Research in Education: Evidence-Based Inquiry, MyEducationLab Series. Pearson.
Merten, M. (2018). VBS Mutual Bank – when politics trumps protecting the poor. Retrieved from https://www.dailymaverick.co.za/article/2018-11-07-vbs-mutual-bank-when-politics-trumps-protecting-the-poor/
Mohamed, W. (2017). IFRS for SMEs: the current perception of South African practitioners.
Mohrmann, M. E. (2004). Integrity: Integritas, Innocentia, Simplicitas. Journal of the Society of Christian Ethics, 25-37.
Neu, D., & Wright, M. (1992). Bank failures, stigma management and the accounting establishment. Accounting, organizations and society, 17(7), 645-665.
Niselow, T. (2018a). The Big Read: Saica on SA's accounting scandals and why chartered accountants are still in high demand. Retrieved from https://www.fin24.com/Economy/the-big-read-saica-on-sas-accounting-scandals-and-why-chartered-accountants-are-still-in-high-demand-20181028
Niselow, T. (2018b). Nkonki Inc's biggest office to close doors after cancelled government contract. Retrieved from https://mg.co.za/article/2018-04-24-nkonki-inc-to-close-doors website:
Owolabi, A. (2011). Corruption and the environment of accounting and auditing in Africa. International Journal of critical accounting, 3(2-3), 220-234.
Padia, N., & Maroun, W. (2012). Ethics in business: The implications for the training of professional accountants in a South African setting. African Journal of Business Management, 6(32), 9274-9278.
Persellin, J., Schmidt, J., & Wilkins, M. S. (2014). Auditor perceptions of audit workloads, audit quality, and the auditing profession.
Reuters. (2018). STEINHOFF TAKES $12BN WRITE-DOWN AFTER ACCOUNTING SCANDAL.
Rey, D., & Neuhäuser, M. (2011). Wilcoxon-signed-rank test International encyclopedia of statistical science (pp. 1658-1659): Springer.
Robinson, S. L., & Morrison, E. W. (2000). The development of psychological contract breach and violation: A longitudinal study. Journal of Organizational Behavior, 21(5), 525-546.
Rousseau, D. M. (1998). The ‘problem’of the psychological contract considered. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 19(S1), 665-671.
Rousseau, D. M. (2011). The individual–organization relationship: The psychological contract.
Sadler, E., & Barac, K. (2005). A study of the ethical views of final year South African accounting students, using vignettes as examples. Meditari Accountancy Research, 13(2), 107-128.
SAICA. (2018). Frequently asked questions (faqs) on the ethical issues surrounding the Chartered Accountancy profession. Retrieved from https://www.saica.co.za/News/EthicsandDiscipline/Frequentlyaskedquestions/tabid/4194/language/en-ZA/Default.aspx
Scheier, M. F., Carver, C. S., & Bridges, M. W. (2001). Optimism, pessimism, and psychological well-being. Optimism and pessimism: Implications for theory, research, and practice, 1, 189-216.
Seaford, C. (2013). The multiple uses of subjective well-being indicators. Social indicators research, 114(1), 29-43.
Shaub, M., & Fisher, D. (2008). Beyond agency theory: Common values for accounting ethics education. Advancing business ethics education, 305-328.
Soni, F., Maroun, W., & Padia, N. (2015). Perceptions of justice as a catalyst for whistle-blowing by trainee auditors in South Africa. Meditari Accountancy Research, 23(1), 118-140.
Straub, D., Boudreau, M.-C., & Gefen, D. (2004). Validation guidelines for IS positivist research. Communications of the Association for Information systems, 13(1), 24.
Takeuchi, L. R., Hine, D., & Chavez, C. (2015). Asking people what they think working paper 413: using perceptions data to monitor the post-2015 agenda. Retrieved from https://www.odi.org/sites/odi.org.uk/files/odi-assets/publications-opinion-files/9401.pdf
Times Live, T. (2018). CEO of auditors Nkonki Incorporated quits amid Gupta-related allegations. Retrieved from https://www.timeslive.co.za/news/south-africa/2018-04-14-ceo-of-auditors-nkonki-incorporated-quits-amid-gupta-related-allegations/
Tomprou, M., Rousseau, D. M., & Hansen, S. D. (2015). The psychological contracts of violation victims: A post‐violation model. Journal of Organizational Behavior, 36(4), 561-581.
Verhoef, G. (2013). Reluctant ally: The development of statutory regulation of the accountancy profession in South Africa, 1904–1951. Accounting History, 18(2), 163-191.
Wessels, P., & Steenkamp, L. (2009). An investigation into students’ perceptions of accountants. Meditari Accountancy Research, 17(1), 117-132.
Withey, M. J., & Cooper, W. H. (1989). Predicting exit, voice, loyalty, and neglect. Administrative Science Quarterly, 521-539.
Woolson, R. (2007). Wilcoxon signed‐rank test. Wiley encyclopedia of clinical trials, 1-3.
World Economic Forum, W. (2018). The Global Competitiveness Report 2017-2018. Retrieved from http://reports.weforum.org/global-competitiveness-index-2017-2018/
Accounting Weekly, A. (2017). Drop in SA audit ranking no surprise. Retrieved from https://accountingweekly.com/drop-sa-audit-ranking-no-surprise/
African News Agency, A. (2018). Gupta associates back in court for Estina fraud case. Retrieved from https://citizen.co.za/news/south-africa/1996917/gupta-associates-back-in-court-for-estina-fraud-case/
Aldwin, C. M., & Revenson, T. A. (1987). Does coping help? A reexamination of the relation between coping and mental health. Journal of personality and social psychology, 53(2), 337.
Alvesson, M., & Sandberg, J. (2011). Generating research questions through problematization. Academy of management review, 36(2), 247-271.
Bakre, O. M. (2007). The unethical practices of accountants and auditors and the compromising stance of professional bodies in the corporate world: Evidence from corporate Nigeria. Paper presented at the Accounting Forum.
Bayou, M. E., Reinstein, A., & Williams, P. F. (2011). To tell the truth: A discussion of issues concerning truth and ethics in accounting. Accounting, organizations and society, 36(2), 109-124.
Bhasin, M. (2013). Corporate accounting scandal at Satyam: A case study of India’s enron. European Journal of Business and Social Sciences, 1(12), 25-47.
Boone, H. N., & Boone, D. A. (2012). Analyzing likert data. Journal of extension, 50(2), 1-5.
Bryman, A. (2007). The research question in social research: what is its role? International Journal of Social Research Methodology, 10(1), 5-20.
Byrne, M., & Willis, P. (2005). Irish secondary students' perceptions of the work of an accountant and the accounting profession. Accounting Education: an international journal, 14(4), 367-381.
Cherry, K. (2018). Attitudes and Behavior in Psychology. Retrieved from https://www.verywellmind.com/attitudes-how-they-form-change-shape-behavior-2795897
Clason, D. L., & Dormody, T. J. (1994). Analyzing data measured by individual Likert-type items. Journal of agricultural education, 35, 4.
Clemente, M., & Gabbioneta, C. (2017). How does the media frame corporate scandals? The case of German newspapers and the Volkswagen diesel scandal. Journal of Management Inquiry, 26(3), 287-302.
Cohen, J., & Hanno, D. M. (1993). An analysis of underlying constructs affecting the choice of accounting as a major. Issues in accounting Education, 8(2), 219.
Cooper, D., & Schindler, P. (2014). Business Research Methods.© The McGraw− Hill Companies.
Corruption Watch, C. (2018). Clamping down on wayward auditors. Retrieved from https://www.corruptionwatch.org.za/clamping-down-on-wayward-auditors/
Cory, S. N. (1992). Quality and quantity of accounting students and the stereotypical accountant: is there a relationship? Journal of Accounting education, 10(1), 1-24.
Crane, A., Henriques, I., Husted, B. W., & Matten, D. (2016). What constitutes a theoretical contribution in the business and society field? Business & Society, 55(6), 783-791.
Creswell, & Creswell, J. (2017). Research design: Qualitative, quantitative, and mixed methods approaches: Sage publications.
Crutchley, C. E., Jensen, M. R., & Marshall, B. B. (2007). Climate for scandal: corporate environments that contribute to accounting fraud. Financial Review, 42(1), 53-73.
Donnelly, L. (2018). Curator withdraws VBS's 2017 financial statements. Retrieved from https://mg.co.za/article/2018-04-16-curator-withdraws-vbs-2017-financial-results
Dudovskiy, J. (2016). The Ultimate Guide to Writing a Dissertation in Business Studies: A Step-by-Step Assistance. Pittsburgh, USA.
Farrell, D. (1983). Exit, voice, loyalty, and neglect as responses to job dissatisfaction: A multidimensional scaling study. Academy of management journal, 26(4), 596-607.
Fedoryshyn, M. W., & Tyson, T. N. (2003). The impact of practitioner presentations on student attitudes about accounting. Journal of Education for Business, 78(5), 273-284.
Fulop, M. T. (2013). “To serve the Public Interest”, the main characteristic of Accounting Profession. The Journal of Accounting and Management(3), 27-37.
Garfinkle, J. A. (2011). Getting Ahead: Three Steps to Take Your Career to the Next Level: John Wiley & Sons.
Garner, R. M., & Dombrowski, R. F. (1997). Recruiting the" best and the brightest": The role of university accounting programs and state CPA societies. Issues in accounting Education, 12(2), 299.
Gibson, R. (2018). Figure That! The story of the Chartered Accountancy profession in South Africa. Clairemont, Cape Town, South Africa: Juta and Company (Pty) Ltd.
Gouri, K. (2018). The Impact of Psychological Contract Breach on Exit, Voice, Loyalty and Neglect (Evln Model). UTAR.
Griffiths, I. (1986). Creative Accounting: How to make your profits what you want them to be: Unwin Paperbacks.
Hagedoorn, M., Van Yperen, N. W., Van de Vliert, E., & Buunk, B. P. (1999). Employees' reactions to problematic events: A circumplex structure of five categories of responses, and the role of job satisfaction. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 20(3), 309-321.
Hagood, B. (2017). Define a Positive Attitude. Retrieved from https://www.livestrong.com/article/148267-define-a-positive-attitude/
Hair, J., Robert, B., & David, O. (2006). Marketing Research: Within a Changing Environment, revised international edition Ed: New York: McGraw-Hill/Irwin.
Hirschman, A. O. (1970). Exit, voice, and loyalty: Responses to decline in firms, organizations, and states (Vol. 25): Harvard university press.
Hopwood, A. G. (1987). The archeology of accounting systems. Accounting, organizations and society, 12(3), 207-234.
Hyndman, N. (1994). Accounting Practice: An Empirical Study of Practitioners’ Experiences and Students’ Expectations. The Irish Accounting Review, 1(1), 95-112.
IRBA. (2018). Annual report 2018. Retrieved from https://www.irba.co.za/upload/IRBA%20Annual%20Report%202018.pdf
Jones, M. (2011). Creative accounting, fraud and international accounting scandals: John Wiley & Sons.
Kambayoshi, S. (2018). In the eye of the storm
KPMG is caught up in scandals but its woes are not existential. Retrieved from https://www.economist.com/finance-and-economics/2018/09/01/kpmg-is-caught-up-in-scandals-but-its-woes-are-not-existential
Kaufman, J. (2018). What Is ‘Perceptual Control Theory’? Retrieved from https://personalmba.com/perceptual-control/
KPMG Chairman Professor Wiseman Nkuhlu, W. (2018). Announcement on Nedbank- KPMG South Africa Client letter [Press release]
Leedy, P. D., & Ormrod, J. E. (2014). Practical research. Pracfical research: Planning and design, 141-172.
Linkway Trading (Pty) Ltd, L. (2014). Annual Financial Statements.
Lord, R. G., Diefendorff, J. M., Schmidt, A. M., & Hall, R. J. (2010). Self-regulation at work. Annual review of psychology, 61, 543-568.
Low, M., Davey, H., & Hooper, K. (2008). Accounting scandals, ethical dilemmas and educational challenges. Critical perspectives on Accounting, 19(2), 222-254.
Lungisa, A. (2018). The Steinhoff Debacle – the biggest fraud in SA history.
Mackenzie, N., & Knipe, S. (2006). Research dilemmas: Paradigms, methods and methodology. Issues in educational research, 16(2), 193-205.
McKee, A. (2014). Being happy at work matters. Harvard Business Review, 1-26.
McMillan, J. H., & Schumacher, S. (2010). Research in Education: Evidence-Based Inquiry, MyEducationLab Series. Pearson.
Merten, M. (2018). VBS Mutual Bank – when politics trumps protecting the poor. Retrieved from https://www.dailymaverick.co.za/article/2018-11-07-vbs-mutual-bank-when-politics-trumps-protecting-the-poor/
Mohamed, W. (2017). IFRS for SMEs: the current perception of South African practitioners.
Mohrmann, M. E. (2004). Integrity: Integritas, Innocentia, Simplicitas. Journal of the Society of Christian Ethics, 25-37.
Neu, D., & Wright, M. (1992). Bank failures, stigma management and the accounting establishment. Accounting, organizations and society, 17(7), 645-665.
Niselow, T. (2018a). The Big Read: Saica on SA's accounting scandals and why chartered accountants are still in high demand. Retrieved from https://www.fin24.com/Economy/the-big-read-saica-on-sas-accounting-scandals-and-why-chartered-accountants-are-still-in-high-demand-20181028
Niselow, T. (2018b). Nkonki Inc's biggest office to close doors after cancelled government contract. Retrieved from https://mg.co.za/article/2018-04-24-nkonki-inc-to-close-doors website:
Owolabi, A. (2011). Corruption and the environment of accounting and auditing in Africa. International Journal of critical accounting, 3(2-3), 220-234.
Padia, N., & Maroun, W. (2012). Ethics in business: The implications for the training of professional accountants in a South African setting. African Journal of Business Management, 6(32), 9274-9278.
Persellin, J., Schmidt, J., & Wilkins, M. S. (2014). Auditor perceptions of audit workloads, audit quality, and the auditing profession.
Reuters. (2018). STEINHOFF TAKES $12BN WRITE-DOWN AFTER ACCOUNTING SCANDAL.
Rey, D., & Neuhäuser, M. (2011). Wilcoxon-signed-rank test International encyclopedia of statistical science (pp. 1658-1659): Springer.
Robinson, S. L., & Morrison, E. W. (2000). The development of psychological contract breach and violation: A longitudinal study. Journal of Organizational Behavior, 21(5), 525-546.
Rousseau, D. M. (1998). The ‘problem’of the psychological contract considered. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 19(S1), 665-671.
Rousseau, D. M. (2011). The individual–organization relationship: The psychological contract.
Sadler, E., & Barac, K. (2005). A study of the ethical views of final year South African accounting students, using vignettes as examples. Meditari Accountancy Research, 13(2), 107-128.
SAICA. (2018). Frequently asked questions (faqs) on the ethical issues surrounding the Chartered Accountancy profession. Retrieved from https://www.saica.co.za/News/EthicsandDiscipline/Frequentlyaskedquestions/tabid/4194/language/en-ZA/Default.aspx
Scheier, M. F., Carver, C. S., & Bridges, M. W. (2001). Optimism, pessimism, and psychological well-being. Optimism and pessimism: Implications for theory, research, and practice, 1, 189-216.
Seaford, C. (2013). The multiple uses of subjective well-being indicators. Social indicators research, 114(1), 29-43.
Shaub, M., & Fisher, D. (2008). Beyond agency theory: Common values for accounting ethics education. Advancing business ethics education, 305-328.
Soni, F., Maroun, W., & Padia, N. (2015). Perceptions of justice as a catalyst for whistle-blowing by trainee auditors in South Africa. Meditari Accountancy Research, 23(1), 118-140.
Straub, D., Boudreau, M.-C., & Gefen, D. (2004). Validation guidelines for IS positivist research. Communications of the Association for Information systems, 13(1), 24.
Takeuchi, L. R., Hine, D., & Chavez, C. (2015). Asking people what they think working paper 413: using perceptions data to monitor the post-2015 agenda. Retrieved from https://www.odi.org/sites/odi.org.uk/files/odi-assets/publications-opinion-files/9401.pdf
Times Live, T. (2018). CEO of auditors Nkonki Incorporated quits amid Gupta-related allegations. Retrieved from https://www.timeslive.co.za/news/south-africa/2018-04-14-ceo-of-auditors-nkonki-incorporated-quits-amid-gupta-related-allegations/
Tomprou, M., Rousseau, D. M., & Hansen, S. D. (2015). The psychological contracts of violation victims: A post‐violation model. Journal of Organizational Behavior, 36(4), 561-581.
Verhoef, G. (2013). Reluctant ally: The development of statutory regulation of the accountancy profession in South Africa, 1904–1951. Accounting History, 18(2), 163-191.
Wessels, P., & Steenkamp, L. (2009). An investigation into students’ perceptions of accountants. Meditari Accountancy Research, 17(1), 117-132.
Withey, M. J., & Cooper, W. H. (1989). Predicting exit, voice, loyalty, and neglect. Administrative Science Quarterly, 521-539.
Woolson, R. (2007). Wilcoxon signed‐rank test. Wiley encyclopedia of clinical trials, 1-3.
World Economic Forum, W. (2018). The Global Competitiveness Report 2017-2018. Retrieved from http://reports.weforum.org/global-competitiveness-index-2017-2018/
Published
2020-07-14
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Brahmbhatt, Y., Ndlovu, J., & Yasseen, Y. (2020). Trainee Accountants’ Perceptions of the Current State of the Accountancy Profession in South Africa and their Responses Based on the EVLN Model: Array. The Journal of Accounting and Management, 10(3). Retrieved from https://dj.univ-danubius.ro/index.php/JAM/article/view/377
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