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    Professional Accounting Body Affiliation: Shifting Priorities in the Transition from Student to Practitioner

    Access Status
    Fulltext not available
    Authors
    Sidaway, S.
    De Lange, Paul
    Bouilheres, F.
    Sangster, A.
    Date
    2013
    Type
    Journal Article
    
    Metadata
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    Citation
    Sidaway, S. and De Lange, P. and Bouilheres, F. and Sangster, A. 2013. Professional Accounting Body Affiliation: Shifting Priorities in the Transition from Student to Practitioner. Accounting Education: An International Journal. 22 (6): pp. 605-617.
    Source Title
    Accounting Education: An International Journal
    DOI
    10.1080/09639284.2013.847324
    ISSN
    0963-9284
    URI
    http://hdl.handle.net/20.500.11937/42065
    Collection
    • Curtin Research Publications
    Abstract

    Extending the scope of prior research, this study examines perceptions of the costs and benefits of professional accounting body affiliation in the transition from student to practitioner. The study employs data obtained from 275 students and 508 practitioners and reports differences in respect of the importance placed on various costs and benefits associated with affiliation. Findings show it is important to avoid a ‘one-size-fits-all’ approach to attracting and retaining members and that the needs and aspirations of tomorrow’s accountants are different from those of experienced professional accountants. Implications for brand development and member recruitment and retention strategies are discussed.

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