Occupational Stress And Turnover Issues In Public Accounting: The Mediating Effects Of Locus Of Control, Social Support, And Employment Expectations

At the aggregate level, turnover costs firms in the accounting profession billions of dollars each year (Larkin 1995).  Though the costs of turnover vary widely from firm to firm, one study estimates that each separation costs firms $4,000 to$8,000 in training and recruiting costs (Roth and Roth 1995).  Further complicating the profession’s turnover dilemma, changing organizational structures and workforce demographics are forcing public accounting firms to update employee recruitment and retention programs. The increased importance of recruitment and retention efforts coupled with the detrimental effects of turnover have led researchers to gain a better understanding of the voluntary turnover process in public accounting.  The demanding and time-pressure nature of the public accounting work environment coupled with the profession’s lack of success in retaining women and minorities suggests that occupational stress may have an increasingly negative impact on the accounting profession. Through the development and testing of a behavioral-based theoretical model, this study attempts to expand our understanding of the turnover process that transpires in public accounting.  The study proposes that three factors act as mediators of occupational stress and subsequently impact employee turnover.  Specifically, locus of control (personality type), the perception of adequate social support (a source of additional information), and the bestowing of realistic employment expectations (knowledge acquired at hiring) are all modeled as buffers of occupational stress.  Results of a path analytic procedure support the theoretical model suggesting that the aforementioned constructs could become critical components of the accounting profession’s recruitment and retention processes

Sensing distant nuclear spins with a single electron spin

We experimentally demonstrate the use of a single electronic spin to measure the quantum dynamics of distant individual nuclear spins from within a surrounding spin bath. Our technique exploits coherent control of the electron spin, allowing us to isolate and monitor nuclear spins weakly coupled to the electron spin. Specifically, we detect the evolution of distant individual carbon-13 nuclear spins coupled to single nitrogen vacancy centers in a diamond lattice with hyperfine couplings down to a factor of 8 below the electronic spin bare dephasing rate. Potential applications to nanoscale magnetic resonance imaging and quantum information processing are discussed.Comment: Corrected typos, updated references. 5 pages, 4 figures, and supplemental materia

Attitudes Toward Dysfunctional Audit Behavior: The Effects Of Locus Of Control, Organizational Commitment, and Position

Dysfunctional audit behavior (DAB) is associated with decreased audit quality (Public Oversight Board 2000). While recent studies suggest that dysfunctional audit behavior is a widespread problem (Smith 1995; Otley and Pierce 1995), extant research fails to adequately explain the causes or determinants of this form of deviant behavior. This study develops and tests a theoretical model that identifies locus of control, position, and organizational commitment as antecedents of attitudes toward DAB. Using a cross-organizational design and a path analysis technique, survey results from 113 auditors support the theoretical model.

Locus Of Control And Dysfunctional Audit Behavior

The Panel on Audit Effectiveness suggested that dysfunctional audit behavior (DAB) was associated with decreased audit quality (Public Oversight Board 2000).  Recent, notable audit failures have also rekindled criticisms of audit quality.  The current study presents the results of a survey in which 134 auditors were asked to report their perceived levels of three widely-cited DABs in their firms: occurrence of premature sign-offs, altering/replacing audit procedures, and underreporting of time.  Although the overall results can be characterized as positive for the auditing profession, a systematic pattern in the results was identified.  Specifically, statistical analysis suggests that perceptions of DAB were associated with a common personality variable, locus of control.  Practical implications of this interesting finding are subsequently presented in the paper

Nonlinear Switching Dynamics in a Nanomechanical Resonator

The oscillatory response of nonlinear systems exhibits characteristic phenomena such as multistability, discontinuous jumps and hysteresis. These can be utilized in applications leading, e.g., to precise frequency measurement, mixing, memory elements, reduced noise characteristics in an oscillator or signal amplification. Approaching the quantum regime, concepts have been proposed that enable low backaction measurement techniques or facilitate the visualisation of quantum mechanical effects. Here we study the dynamic response of nanoelectromechanical resonators in the nonlinear regime aiming at a more detailed understanding and an exploitation for switching applications. Whereas most previous investigations concentrated on dynamic phenomena arising at the onset of bistability, we present experiments that yield insight into the non-adiabatic evolution of the system while subjected to strong driving pulses and the subsequent relaxation. Modeling the behaviour quantitatively with a Duffing oscillator, we can control switching between its two stable states at high speeds, exceeding recently demonstrated results by 10,000

Scheidungskinder rauchen mehr

Die massiven Gesundheitsschäden, die Rauchen verursacht, sind allseits bekannt. Die Gründe, warum Menschen zu Rauchern werden, sind hingegen nicht so offenkundig. Der vorliegende Bericht untersucht den Zusammenhang von Familienform und Rauchverhalten von jungen Menschen in Deutschland auf Basis der Daten des Sozio-oekonomischen Panels (SOEP). Eines der zentralen Ergebnisse: Jugendliche und junge Erwachsene aus Alleinerzieher-Haushalten haben ein deutlich höheres Risiko, Raucher zu werden sowie früher mit dem Rauchen anzufangen als solche aus sogenannten traditionellen Familien. Auch die Intensität des Tabakkonsums hängt von der Familienform ab - Personen, die in Alleinerzieher-Haushalten aufwachsen, rauchen im Durchschnitt mehr Zigaretten pro Tag. Besonders wichtig ist dabei, wie die Alleinerziehung zustande kam und in welchem Alter sie einsetzte: Eine Scheidung der Eltern erhöht das Risiko zu rauchen am stärksten, wohingegen das Aufwachsen mit einer alleinerziehenden Mutter oder der Tod des Vaters während der Kindheit keine statistisch signifikante Rolle spielen.Smoking, Lone parent, Childhood family structure, Divorce

Dynamic stereo microscopy for studying particle sedimentation

We demonstrate a new method for measuring the sedimentation of a single colloidal bead by using a combination of optical tweezers and a stereo microscope based on a spatial light modulator. We use optical tweezers to raise a micron-sized silica bead to a fixed height and then release it to observe its 3D motion while it sediments under gravity. This experimental procedure provides two independent measurements of bead diameter and a measure of Faxén’s correction, where the motion changes due to presence of the boundary

Comprendre et agir sur les avortements en elevage caprin: premier bilan et perspectives d'une etude ecopathologique conduite dans une petite region du Nordeste bresilien.

L'étude du probiéme des avortements des chévres constitue dans ce programme un théme de recherche appliquée dont /'objectif est de proposer rapidement des solutions techniques susceptibles d'en diminuer /'incidence. Ces conditions ont guidé le choix de Ia méthoeJologie employée