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Learning in audit firms : an ethnographic study
Thesis (PhD Accounting (Auditing))--University of Pretoria, 2024.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2024
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| _version_ | 1867613486205370368 |
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| access_status_str | Open Access |
| author2 | Barac, Karin |
| author_browse | Barac, Karin |
| author_facet | Barac, Karin |
| collection | Thesis |
| dc_rights_str_mv | © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (PhD Accounting (Auditing))--University of Pretoria, 2024. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/98359 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:54.588Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/98359 Learning in audit firms : an ethnographic study Barac, Karin charlene.roets@gmail.com Plant, Kato Roets, Charlene UCTD Audit firm culture Auditor trainee learning Competing values framework Focused ethnography Organisational culture Workplace learning Professional traineeship Thesis (PhD Accounting (Auditing))--University of Pretoria, 2024. Workplace learning is fundamental to developing competent professionals. Although the workplace learning concept has been widely researched, uncertainty exists about how the culture within audit firms influences workplace learning. Bridging this gap, this study investigates how the culture within an audit firm shapes the learning of trainees in that environment, considering the individual, social, and organisational levels of workplace learning. Following a qualitative research methodology, and using a focused ethnographic approach within a case study design, a Big 4 audit firm case was selected, with a second-year trainee, ‘Alex’, as the key participant. A total of 140 hours of observation and 20 in-depth interviews were conducted with Alex and his colleagues, to gain insights into workplace learning dynamics. The study’s findings show the complex interplay between individual, social and organisational factors as Alex fulfilled the roles of an active agent in his development, a valued audit team member, and an employee of the firm. Furthermore, evidence is provided that an audit firm's organisational culture can positively and negatively influence workplace learning. This study extends audit literature with a deeper understanding of the complexities of workplace learning in the context of audit firms, provides a Global South perspective and contributes to culture studies in audit literature by showing that hierarchical, clan and market culture types within the firm collectively shape trainees’ learning experiences. Valuable insights from the study can improve trainee learning in audit firms and regulatory and professional bodies can use it to improve their auditor training and monitoring guidelines. Accounting PhD Accounting (Auditing) Unrestricted Faculty of Economic And Management Sciences 2024-09-25T12:51:25Z 2024-09-25T12:51:25Z 2024-09 2024-02 Thesis * S2024 http://hdl.handle.net/2263/98359 en © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Audit firm culture Auditor trainee learning Competing values framework Focused ethnography Organisational culture Workplace learning Professional traineeship Learning in audit firms : an ethnographic study |
| title | Learning in audit firms : an ethnographic study |
| title_full | Learning in audit firms : an ethnographic study |
| title_fullStr | Learning in audit firms : an ethnographic study |
| title_full_unstemmed | Learning in audit firms : an ethnographic study |
| title_short | Learning in audit firms : an ethnographic study |
| title_sort | learning in audit firms an ethnographic study |
| topic | UCTD Audit firm culture Auditor trainee learning Competing values framework Focused ethnography Organisational culture Workplace learning Professional traineeship |
| url | http://hdl.handle.net/2263/98359 |