ERIC Number: ED032653
Record Type: RIE
Publication Date: 1969-Aug-26
Reference Count: 0
A Study of the Transitional Adjustment of a Professional Group to its Altered Role. Interim Report.
Daniels, Morris J.
This interim report discusses the adjustments auditing firms are making as a result of the advent of the computer. Data were obtained from (1) a review of the literature, (2) attendance at professional association meetings, and (3) a series of interviews with accountants. The findings to date indicate that the normative patterns governing the organization and division of labor have broken down due to the emergence of the computer as part of accounting systems. The traditional structure of accounting firms is a bureaucratic pyramid. Use of the computer reduces the necessary number of lower status positions, whereas middle level employment of specialists in computer technology has increased. The upper level auditors and the specialists have communication problems which place the traditional noncomputer-trained auditors in a situation of conflict. Their pattern of role behavior has changed and informal norms have developed to meet the needs created by the computer audit. (Author/MF)
Publication Type: N/A
Education Level: N/A
Sponsor: Office of Education (DHEW), Washington, DC. Bureau of Research.
Authoring Institution: San Diego State Coll., CA.