Job Performance Between Professional Accountants of the Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN)
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Abstract
The Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN) are two major professional accounting bodies in Nigeria. However, there is a dearth of studies on the performance of their products in workplaces. This study aimed to compare the performance of professional accountants affiliated with ICAN and ANAN. Purposive, snowballing and convenient sampling techniques were employed in selecting the study area and 69 bosses of professional accountants respectively. Professional Accountants' Performance Rating Scale (PAPRAS) with reliability index of 0.80 was adapted from a study by Mustapha and Hassan (2012). Lawshe Content validity was used to revalidate the instrument and this yielded 0.95. The reliability of revalidated instrument was established using Cronbach Alpha and this yielded 0.88. Median and interquartile range was used to answer the two research questions, while an independent sample t-test was used to test the two hypotheses raised for the study. The findings of the study showed there was no significant mean difference in the rating of the bosses of the professional accountants on the professional job knowledge and quality of work of ICAN and ANAN members. There was a positive rating of the professional knowledge and quality of work of the professional accountants as rated by their bosses. The study recommended that recruiters and employers should employ professional accountants based on competence, without sentiments nor preference for a specific professional accounting body. Professional accounting bodies should continue to update their members with the necessary and current trends in the industry.
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References
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