دانلود رایگان مقاله انگلیسی درک روند استخدام و انتخاب حسابداران مدیریت: یک مطالعه اکتشافی - امرالد 2017

Abstract

Purpose – This paper aims to focus on the recruitment and selection processes of management accountants to enhance the understanding of how employers form perceptions of a suitable management accountant. Design/methodology/approach – The analysis is based on 17 interviews with individuals involved in the recruitment of management accountants. Empirical data were collected during the recruitment process at eight organisations. Findings – The findings suggest that in the social context of recruitment, technical skills and abilities related to management accounting are increasingly perceived as “taken for granted”, and employers instead focus on evaluating candidates’ appearance and overall credibility. In particular, employers look for individuals who appear to be sociable, dynamic and appealing. Thus, a candidate’s overall appearance and personality are central to the recruitment process, both of which are assessed through characteristics and traits associated with personal charisma. Practical implications – The findings have practical implications for both job seekers and recruiters of management accountants. Originality/value – This study complements past studies on the role and image of management accountants by elucidating the social nature of their recruitment and selection.

5. Discussion and conclusions

This study enhances the understanding of how employers of management accountants form their perceptions of a suitable management accountant over the course of the recruitment and selection process. In doing so, we contribute to past studies that have elucidated the roles (Byrne and Pierce, 2007; Järvenpää, 2007; Granlund and Lukka, 1998) and image (Baldvinsdottir et al., 2010, 2009; Hoffjan, 2004) of management accountants. However, it is noteworthy that our intention was not to condemn the “taste” of employers or actions they take during the recruitment and selection process, but rather to understand how they differentiate between available candidates and eventually, recognise the most suitable one. In light of this, our results contribute to previous ones that have addressed managers’ intention to influence the nature of the workforce associated with management accounting (Järvenpää, 2007; Windeck et al., 2015). Our empirical analysis began at the shortlisting stage, during which employers identified candidates with the most potential from a larger pool of applicants. To proceed in the recruitment process, a candidate was expected to have a well-written application showcasing sufficient occupational experience, strong motivation and reasonable salary expectations.