Modelling workplace learning and managerial roles in facilitating competence acquisition of accountancy trainees

Abstract

There is dearth of research examining how competence is acquired at the workplace and previous studies point to the fact that HR personnel and line managers played very limited roles in workplace learning. This study investigates how accountancy trainees experience learning and development at the workplace with regards to acquiring competence, and examines the roles of HR personnel and line managers in facilitating trainees‟ learning at the workplace. The study applied a qualitative methodology based on the tradition of grounded theory approach. It was conducted at Company Y using purposive sampling on selected accountancy trainees who were qualifying for either CIMA or ACCA professional qualification and HR personnel and line managers who were involved with the training of the trainees. Preliminary data collection was carried out via focus group discussions with thirteen trainees, followed by in-depth interviews with eleven trainees, three HR personnel and four line managers at a later stage of the study. Data from the focus group discussions were analysed using content analysis, while in-depth interviews data were analysed using grounded theory approach. The findings indicated that trainees acquire competence at the workplace through learning from more experienced others, from doing multiple and repetitive tasks and from mistakes. In addition, the HR personnel roles are limited to administrating the accountancy training program and therefore provided little support for trainees‟ workplace learning while the line managers facilitate trainees‟ workplace learning by delegating jobs, trial and error, problem-solving and sharing of experiences. This study has contributed theoretically towards understanding competence acquisition through workplace learning by developing four models of competence acquisition which depict four different situations in which trainees‟ competences might be acquired. It is recommended to Company Y that competence acquisition of accountancy trainees must be addressed in a more holistic manner, by taking into account the context of informal learning, the overall organisational culture of Company Y, and more prominent roles of the HR personnel and line managers. It is suggested that future research should consult multiple stakeholders and policy makers of accountant‟s education and professional training providers such as professional bodies and higher learning institutions in Malaysia.