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Audit Socialization and Professional Success: Evidence from Thailand

  • PHORNLAPHATRACHAKORN, Kornchai;NA KALASINDHU, Khajit
    • The Journal of Asian Finance, Economics and Business
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    • 제7권12호
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    • pp.831-843
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    • 2020
  • The objective of this study is to examine the effects of audit socialization and professional commitment on professional success of tax auditors in Thailand through individual learning as the moderator. The specific research questions are: (1) How audit socialization affects professional commitment, (2) How professional commitment influences professional success, and (3) How individual learning moderates the audit socialization-professional commitment relationships, the audit socialization-professional success relationships, and the professional commitment-professional success relationships. This study collected data from 249 tax auditors in Thailand by using questionnaire. To investigate the research relationships, both structural equation model and multiple regression analysis are implemented. Within the research results, audit socialization has a significant positive effect on professional commitment and professional success while professional commitment has an important positive influence on professional success. Similarly, individual learning positively moderates the professional commitment-professional success relationships. In summary, audit socialization is important for auditing professions and it is a key determinant of professional success. Thus, auditors need to pay attention to audit socialization through learning and understanding it and applying its concepts to audit works to increase auditors' professional success, continuous survival and long-term sustainability.

간호전문직 자율성(Professional Nurse Autonomy)의 개념분석 (Concept Analysis of Professional Nurse Autonomy)

  • 지성애;유형숙
    • 대한간호학회지
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    • 제31권5호
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    • pp.781-792
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    • 2001
  • Professional nurse Autonomy is an essential attribute of a discipline striving for full professional status. Purpose: This study was to clarify the concept of professional nurse autonomy to provide basic data needed for development of professional autonomy enhancing strategies. Method: This study use the process of Walker & Avante's concept analysis based on Wade's research (1999), and field data of 21 nurses. Results: Professional nurse autonomy is defined as competency and creative performance of the professional nurse in practice, to decide independently or interdependently nursing activities and to be had accountable for results of decisions, that reflect advocacy and caring. It was identified that critical attributes include responsible discretionary decision making, collegial interdependence, initiative, creativity, and caring, advocacy, cooperative relationship with clients, receptive capacity to others, activeness, self confidence, and devotion and responsibility to their profession. Antecedents include personal characteristics, educational background, experience and structural characteristics that enhance professional nurse autonomy. Consequences of professional nurse autonomy are feelings of self-efficacy, empowerment, job satisfaction, reduction of intention to leave their job. Conclusion: According to these results, it is recommended that the curriculum provides an environment for learning professional nurse autonomy, and that is used as basic data to develope strategies to enhance professional autonomy of nurse in practice and it's effects

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기술공학시대에서 전문직의 정체성과 윤리의 문제 (Professionalism and Professional Ethics in the Technological Era)

  • 정연재
    • 윤리연구
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    • 제77호
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    • pp.281-300
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    • 2010
  • 이 글의 목적은 전문직의 정체성, 이른바 프로페셔널리즘(전문직업주의, professionalism)을 심도 있게 규명함으로써 통합적 관점에서의 전문직윤리의 중요성을 살피는 것이다. 구체적으로는 프로페셔널리즘에서 전문직윤리로 이행하는 과정에서 규범적 필요성을 강조함으로써 우리 사회에 적실한 전문직윤리의 가능성을 살펴볼 것이다. 해당 전문직종사자 간의 피할 수 없는 생존경쟁이 격화되고 있는 현실에서, 이른바 전문직의 희소가치가 감소 추세에 있는 오늘의 상황에서 프로페셔널리즘과 전문직윤리는 어떤 의미를 지니는가? 직업적 영향력과 경제적 보상이 전문직의 권력(professional power)을 구성하는 가장 큰 요소라고 할 때, 그 권력이 뚜렷하게 약화되고 있는 지금의 상황은 과연 통상적인 윤리(ordinary Morality)의 수준을 넘어서는 전문직윤리의 가능성을 확보할 수 있는가? 이 글은 전문직윤리를 통합적으로 다루면서 이러한 질문에 대한 답변의 실마리를 찾아볼 것이다.

치과기공사의 전문직 자아개념 연구 - 서울지역 근무자에 한하여 - (A Study on the Dental Technicians' Professional Self-Concept - Centering on the Dental Technicians in Seoul Area -)

  • 이혜은
    • 대한치과기공학회지
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    • 제29권2호
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    • pp.35-47
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    • 2007
  • The aim of this study was to make dental technicians recognize the importance of their professional self-concept, and to provide basic data to devise the educational programs and policies of establishing their positive professional self-concept. In addition, the investigator tried to present some improvement measures for dental technicians' actual services by examining their job satisfaction. Study findings are as follows: First, the score of study subjects' self-concept is 3.41($\pm$.58) (perfect score=5), middle or high in rank. As for the mean score of professional self-concept by realms, the self-concept of communication is 3.59($\pm$.67), the highest; the self-concept of leadership in the realm of professional service is 3.54($\pm$.75); the self-concept of skills is 3.50($\pm$.75); the self-concept of adaptability is 3.47($\pm$.69); and the recognizant level of satisfactory self-concept is 2.95($\pm$.81), below the normal. Second, as for the difference of professional self-concept according to general characteristics, such variables as age, marital states, and the length of one's service have a significant influence upon the recognition of self-concept. First, the self-concept of those whose age is between 31 and 35 is the highest (3.64$\pm$.49), and it is followed by that of those whose age is 36 and above (3.57$\pm$.77) and then that of those whose age is between 26 and 30 (3.31$\pm$.56)). And that of those whose age is below 25 is the lowest. The obove results show us that the professional self-concept of older study subjects is higher than that of younger ones in general(p<.01). As for marital states, that of married persons(3.54$\pm$.64) is higher than that of unmarried ones(3.35$\pm$.55)(p<.05). As for the length of one's service, that of longtime employees is higher than that of short-period workers(p<.01). In relation to positions, a manager's professional self-concept is the highest(3.89$\pm$.55) and that of an assistant technician is the lowest(3.17$\pm$.58). Study findings show that the professional self-concept of higher ranking technicians is higher than that of lower ones in general (p<.001). Based on the study findings, the investigator suggests followings: First, studies on the professional self-concept that is appropriate to the characteristics of dental technicians must be carried out with a new point of view. Second, a tool must be researched and developed in order for the professional self-concept of dental technicians to be measured. Third, if a new professional self-concept is established and a measuring tool is developed, a study on the relationship between dental technicians' professional self-concept and practice performance can be carried out again.

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Competing Market, Bureaucratic and Professional Work Logics in the Design and Implementation of IT on Professional Work : The Case of Medicine

  • Chiasson, Mike;Kumar, Nanda
    • 한국IT서비스학회지
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    • 제15권1호
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    • pp.39-66
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    • 2016
  • There is growing evidence that professional work is changing as a result of the application of information technology (IT). However, the impact of information technology on professional work has produced mixed results. Our paper considers the source of these mixed results through a greater analytical attention paid to the nature of professional work. Defined as work involving expertise expressed through abstract and formalized knowledge as well as extensive working knowledge, the professional work logic assumes the greatest autonomy and discretion for workers in collectively controlling work characteristics-division of labor and its permanence, control over education, and control over new entrants and the monitoring and disciplining of existing members. The impact of IT on professional work will be difficult to control and predict without considering the assumptions and tensions within and across the three major types of work logics (Professional, Market and Bureaucratic). Using healthcare as an example, the paper provides various propositions for researching the initiation and effects of ICT design through these three work logics. These propositions illustrate the active role that IS researchers can take in researching an important economic and work-related topic, professional work, and in understanding how ICT affects work-related expertise.

영유아교사 전문성 관련체제 고찰: 미국, 영국, 호주를 중심으로 (Study on Early Childhood Teachers' Professional Development Systems: Focused on America, England, and Australia)

  • 김명순;신윤승;이세원;서재화
    • 한국보육지원학회지
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    • 제12권4호
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    • pp.151-181
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    • 2016
  • This study examined professional development systems in America, England, and Australia, and devised ways to enhance early childhood teachers' professional development in Korea. To suggest effective ways to improve current professional development system and its operation, this research aimed to investigate first, advanced professional development systems and policies in three countries, America, England, and Australia, second, the process of teacher qualification and requirements for acquiring teacher credential and its maintenance, and lastly, the effort of quality control for professional development, its operation, and evaluation systems in three countries. Based on the analysis of the three country's systems, five solutions for effective professional development are suggested. First, it is necessary to differentiate requirements for teachers by the level of teacher credentials. Second, an incessant training process for professional development is required. Third, an individualized professional development plan should be set for an individual teacher for the best outcomes in professional competence. Fourth, instructors for professional development trainings are needed to ensure the quality of training. Lastly, individuals, organizations, and policy and its operation systems need to be considered holistically as a whole in the perspective of convergence in policy making and its operation for effective professional development.

Improving the Professional Competence of a Specialist in Poland by Implementing Multimedia Technologies

  • Kravchenko, Tetiana;Varga, Lesia;Lypchanko-Kovachyk, Oksana;Chinchoy, Alexander;Yevtushenko, Nataliia;Syladii, Ivan;Kuchai, Oleksandr
    • International Journal of Computer Science & Network Security
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    • 제22권9호
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    • pp.51-58
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    • 2022
  • The article emphasizes the features of the modern education system in Poland, reveals the peculiarities of improving the professional competence of a specialist in Poland through the implementation of multimedia technologies. Various forms of innovations implemented in improving the professional competence of a specialist are listed: improvement (rationalization), modernization, innovation. The forms of professional improvement through the introduction of computer technologies in general and multimedia technologies, in particular, primarily include various professional courses, qualification, preparatory, methodological conferences, seminars, postgraduate studies, foreign and state internships. At the same time, the main direction is self-education. The subject of professional improvement in the application of computer technologies by specialists is the updating of existing knowledge, exchange of professional experience, planning, as well as discussion of innovative works in which specialists participate. Professional growth of specialists can occur both during work and in higher education institutions during their studies. Modernization of computer technologies, especially multimedia ones, is a necessary condition for the functioning of specialists in modern society, since specialists are at the center of the educational process, during the improvement of professional competence. The main functions of the educational process necessary for improving the professional competence of specialists through the implementation of multimedia technologies are revealed. These functions not only contribute to the professional improvement of specialists, but also affect their solutions and optimize the maintenance of contacts between specialists. The importance of creating conditions that are consistent with the modern needs of innovative education is emphasized.

WTO를 통한 EMF국제 기술사 제도 실시를 대비한 우리나라 기술사의 국제적 이동성 확보 전략(I) : EMF 국제 등록 기술사의 제정과 유지 (To Establish and Maintain an EMF International Register of Professional Engineers)

  • 심순보
    • 기술사
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    • 제34권4호
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    • pp.9-16
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    • 2001
  • This paper is to represent the cross-border mobility of experienced Professional Engineers by establishing and maintaining an EMF International Register of Professional Engineers which is based on confidence in the integrity of national assessment system and a system of mutual recognition secured through continuing mutual inspection and evaluation of these systems. This paper would cover develop, monitor, maintain and promote mutually acceptable standards and criteria for facilitating the cross-border mobility of experienced Professional Engineers based on. Engineers Mobility Forum Agreement Sifted 25 June 2001, Thornybush. South Africa

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미국의 기술사 제도와 시험 소개 (Introduction of U.S. Professional Engineer System and Examination)

  • 구본준
    • 기술사
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    • 제41권6호
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    • pp.45-48
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    • 2008
  • Exam administration agreement was signed by the Korean Professional Engineers Association (KPEA) and the National Council of Examiners for Engineering and Surveying (NCEES) at the 2nd National Convention of Professional Engineers on 6 September 2008. Korean engineers can take U.S. Professional Engineer examination under proctor of KPEA in Korea from next April. It helps to broaden for Korean young engineers to have a chance to work and to be recognized as a professional engineer in the U.S. This is a brief introduction of U.S. Professional Engineer system and examination.

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