Teams as a learning forum for accounting professionals

Abstract

The pace of organizational and environmental change seems to demand that such professional organizations as CPA firms become learning organizations in order to compete adequately with other firms. The flattening out of traditional hierarchical structures within organizations argues that traditional mentoring and supervisory structures may be inadequate for fostering needed individual learning and personal learning. One effect of the lack of such learning may be increased role stress, job burnout, loss of commitment to the organization, intention to leave, and diminished job satisfaction. Using a sample of 440 accounting professionals from major CPA firms in several regions of the USA, studies the ability of team social interaction processes within work teams to foster the personal, organizational, and team‐source learning, and also to influence attitudinal outcomes directly and indirectly. Also examines whether personal learning, organizational socialization and team‐source learning mediate the impact of team social interaction process on attitudinal outcomes. Uses a hierarchical regression‐based test to evaluate our hypotheses. The results supported our expectations. A structural equation modeling test of the model showed that organizational and personal learning mediated the relationship between team social interaction processes and the attitudinal outcomes, but team‐source learning did not.

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