Readiness for Change in Public Accounting Firms

Abstract

The accounting profession continually faces the dynamics of change. Changes such as globalization and growth in technology have significant impact; however, prior research on change in the profession has been limited. This study examined individual attitudes toward change as an indication of employee readiness. The paper presents the findings of an empirical study using the Attitudes toward Change Instrument. The instrument explores cognitive, affective, and behavioral attitudes toward change. A quantitative survey was conducted within a multi-national accounting firm and included audit staff from member firms in Australia, Canada, and the United States. The findings indicate individuals, particularly at the leadership level, have a positive attitude toward change.