• Title/Summary/Keyword: professional

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Audit Socialization and Professional Success: Evidence from Thailand

  • PHORNLAPHATRACHAKORN, Kornchai;NA KALASINDHU, Khajit
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.831-843
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    • 2020
  • The objective of this study is to examine the effects of audit socialization and professional commitment on professional success of tax auditors in Thailand through individual learning as the moderator. The specific research questions are: (1) How audit socialization affects professional commitment, (2) How professional commitment influences professional success, and (3) How individual learning moderates the audit socialization-professional commitment relationships, the audit socialization-professional success relationships, and the professional commitment-professional success relationships. This study collected data from 249 tax auditors in Thailand by using questionnaire. To investigate the research relationships, both structural equation model and multiple regression analysis are implemented. Within the research results, audit socialization has a significant positive effect on professional commitment and professional success while professional commitment has an important positive influence on professional success. Similarly, individual learning positively moderates the professional commitment-professional success relationships. In summary, audit socialization is important for auditing professions and it is a key determinant of professional success. Thus, auditors need to pay attention to audit socialization through learning and understanding it and applying its concepts to audit works to increase auditors' professional success, continuous survival and long-term sustainability.

The Relationships of Professional Self-Concept, Professional Autonomy and Self-esteem to Job Satisfaction of Clinical Nurses (임상간호사의 전문직 자아개념, 전문직 자율성, 자아존중감 및 직무만족 간의 관계)

  • Sung, Mi-Hae;Kim, Yoon-Ah;Ha, Myung-Jin
    • Journal of Korean Academy of Fundamentals of Nursing
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    • v.18 no.4
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    • pp.547-555
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    • 2011
  • Purpose: The purpose of this study was to identify the relationship between professional self-concept, professional autonomy, self-esteem, and job satisfaction of clinical nurses. Method: Data were collected from a convenience sample of 289 clinical nurses who worked in one of 4 hospitals located in B City. Data were analyzed using descriptive statistics, t-test, ANOVA, Pearson correlation coefficient, and multiple regression. Results: There were significant differences in job satisfaction according to marital status, current position, shift pattern, and average income. There was a significant positive correlation between professional self-concept and professional autonomy, self-esteem and job satisfaction. Job satisfaction showed a significant positive correlation with professional autonomy and self-esteem. The significant factors influencing job satisfaction were professional self-concept, self-esteem and professional autonomy, which explained 29.5% of the variance in job satisfaction. Conclusion: The results of this study indicate that the important role-related variables of professional self-concept, self-esteem and professional autonomy of clinical nurses are significantly related, and that as, professional self-concept is an important factor for job satisfaction of clinical nurses, strategies to increase professional self-concept need to be developed.

The Impacts of Professional Socialization Perceived by Nursing Students on Role Conflict and Professional Self-concept (간호학생이 지각한 전문직 사회화가 역할갈등 및 전문직 자아개념에 미치는 영향)

  • Ha, Na Sun;Park, Hyo Mi
    • Journal of Korean Clinical Nursing Research
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    • v.15 no.2
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    • pp.47-56
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    • 2009
  • Purpose: The purpose of this study was to identify the impacts of professional socialization perceived by nursing students on role conflict and professional self-concept. Methods: Using a structured questionnaire, data were collected from 683 nursing students. For data analysis, descriptive statistics, Pearson correlation coefficient, stepwise multiple regression were conducted using SAS program. Results: The mean score of total professional socialization was 3.74 followed by the scores of 'independence', 3.98, 'commitment', 3.80, 'decision making', 3.60, and 'maturity', 3.53. The mean score of total role conflict was 3.72, and professional self-concept was 2.75. Total professional socialization, commitment, and independence perceived by nursing students were positively related to role conflict. Also total professional socialization and total subcategories of professional socialization were positively related to professional self-concept. As a result of stepwise multiple regression analysis, the key determinants of role conflict were found to be 'independence', 'motivation with admission', 'sex', 'desire with working', 'grade' and 'decision making'. The key determinants of professional self-concept were 'decision making', 'commitment', 'satisfaction about nursing', and 'interpersonal relationship'. Conclusion: Through this results, it is necessary to improve professional socialization in order to increase professional self-concept among nursing students.

The Strategy and The Plan for the International Recognition of our Professional Engineer's Qualification (우리나라 기술사 자격의 국제적 통용성 확보 및 해외진출 방안)

  • Jeong, Byung-seon
    • Journal of the Korean Professional Engineers Association
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    • v.41 no.6
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    • pp.49-52
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    • 2008
  • The Ministry of Education. Science and Technology had revised the 'The professional Engineers Act' in 2007 in order to enhance the efficiency of the professional engineers. The Ministry also had adopted "The International Professional Engineer Registration System which included APEC engineer and EMF international professional engineer and has worked on various MRA of professional engineer and has worked on various MRA of professional engineers through FTA with USA, Singapore. EU, Canada and Australia etc. The Ministry will participate in the negotiation meeting For MRA of professional engineers with Singapore in coming November and also will negotiate positively MRA of professional engineers with USA upon the ratification of National Assembly.

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Introduction of U.S. Professional Engineer System and Examination (미국의 기술사 제도와 시험 소개)

  • Ku, Pon-chun
    • Journal of the Korean Professional Engineers Association
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    • v.41 no.6
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    • pp.45-48
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    • 2008
  • Exam administration agreement was signed by the Korean Professional Engineers Association (KPEA) and the National Council of Examiners for Engineering and Surveying (NCEES) at the 2nd National Convention of Professional Engineers on 6 September 2008. Korean engineers can take U.S. Professional Engineer examination under proctor of KPEA in Korea from next April. It helps to broaden for Korean young engineers to have a chance to work and to be recognized as a professional engineer in the U.S. This is a brief introduction of U.S. Professional Engineer system and examination.

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The Effects of Image of Nurses on Professional Socialization Among Nursing Students (간호학생이 지각한 간호사 이미지가 전문직 사회화에 미치는 영향)

  • Oh, Duk-Ja;Choi, Chul-Ja;Kwon, Bo-Eun;Park, Yeon-Hwan
    • The Journal of Korean Academic Society of Nursing Education
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    • v.11 no.1
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    • pp.64-72
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    • 2005
  • Purpose: To exam image of nurses and factors on professional socialization of nursing students. Method: A descriptive study was performed and data was analysed with SPSS-PC Win(version 11.0). Image of nurses was measured by traditional-personal image and professional-social image(20 items, 5-Likert). Professional socialization was measured by revised Professional Socialization Scale(52 items, 5-Likert). A total of 135 students were participated. Result: Professional-social image showed stronger effect rather than traditional-personal image on Professional socialization. Commitment and Decision making were potent factors on traditional-personal image, and Commitment, Maturity, Independence and Decision making were statistically significant to explain professional-social image. Factors influenced positively professional socialization were job satisfaction and professional-social image. Conclusion: The results of this study suggest that focus of nursing education have to shift in values and personality traits to professional-oriented value system. Results indicate the importance of encouraging professional socialization and cultivation of positive, personal self-esteem for nursing students through establishing nursing identity. Also, clinical role model was trained effectively.

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Concept Analysis of Professional Nurse Autonomy (간호전문직 자율성(Professional Nurse Autonomy)의 개념분석)

  • Chi, Sung-Ai;Yoo, Hyung-Sook
    • Journal of Korean Academy of Nursing
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    • v.31 no.5
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    • pp.781-792
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    • 2001
  • Professional nurse Autonomy is an essential attribute of a discipline striving for full professional status. Purpose: This study was to clarify the concept of professional nurse autonomy to provide basic data needed for development of professional autonomy enhancing strategies. Method: This study use the process of Walker & Avante's concept analysis based on Wade's research (1999), and field data of 21 nurses. Results: Professional nurse autonomy is defined as competency and creative performance of the professional nurse in practice, to decide independently or interdependently nursing activities and to be had accountable for results of decisions, that reflect advocacy and caring. It was identified that critical attributes include responsible discretionary decision making, collegial interdependence, initiative, creativity, and caring, advocacy, cooperative relationship with clients, receptive capacity to others, activeness, self confidence, and devotion and responsibility to their profession. Antecedents include personal characteristics, educational background, experience and structural characteristics that enhance professional nurse autonomy. Consequences of professional nurse autonomy are feelings of self-efficacy, empowerment, job satisfaction, reduction of intention to leave their job. Conclusion: According to these results, it is recommended that the curriculum provides an environment for learning professional nurse autonomy, and that is used as basic data to develope strategies to enhance professional autonomy of nurse in practice and it's effects

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A study on the professional identity of dental hygienists (치과위생사의 전문직 정체성에 관한 연구)

  • Lee, Sun-Mi
    • Journal of Korean society of Dental Hygiene
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    • v.9 no.2
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    • pp.99-109
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    • 2009
  • The purpose of this study was to examine factors affecting the professional identity of dental hygienists in an attempt to raise awareness of the necessity of professional identity building for dental hygienists, to spread awareness of dental hygienist as one of professions, and to boost the pride of dental hygienists. The subjects in this study were 268 dental hygienists in Seoul and Gyeonggi Province. After a survey was conducted, the collected data were analyzed. The findings of the study were as follows: 1. The dental hygienists investigated got a mean of 3.44, 3.81 and 3.46 on professional identity, professional attitude and job satisfaction respectively. 2. In regard to the relationship of the general characteristics to professional identity, those who were older, whose career was longer, who worked in public dental clinics and who were married were statistically significantly ahead of their counterparts in that aspect. 3. Concerning connections between the general characteristics and professional attitude, age, career and marital status made statistically significant differences to that. As to links between the general characteristics and job satisfaction, there were statistically significant intergroup gaps according to age, career, service area, martial status and the field of job. 4. As for the correlation of the variables, better professional identity led to better professional attitude and higher job satisfaction. 5. In relation to factors affecting professional identity, better professional attitude, longer career and higher job satisfaction had a better impact on professional identity. Those factors made a 55% prediction of that.

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Study on Early Childhood Teachers' Professional Development Systems: Focused on America, England, and Australia (영유아교사 전문성 관련체제 고찰: 미국, 영국, 호주를 중심으로)

  • Kim, Myoung Soon;Shin, Yoon Seung;Lee, Se Won;Seo, Jai Wha
    • Korean Journal of Childcare and Education
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    • v.12 no.4
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    • pp.151-181
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    • 2016
  • This study examined professional development systems in America, England, and Australia, and devised ways to enhance early childhood teachers' professional development in Korea. To suggest effective ways to improve current professional development system and its operation, this research aimed to investigate first, advanced professional development systems and policies in three countries, America, England, and Australia, second, the process of teacher qualification and requirements for acquiring teacher credential and its maintenance, and lastly, the effort of quality control for professional development, its operation, and evaluation systems in three countries. Based on the analysis of the three country's systems, five solutions for effective professional development are suggested. First, it is necessary to differentiate requirements for teachers by the level of teacher credentials. Second, an incessant training process for professional development is required. Third, an individualized professional development plan should be set for an individual teacher for the best outcomes in professional competence. Fourth, instructors for professional development trainings are needed to ensure the quality of training. Lastly, individuals, organizations, and policy and its operation systems need to be considered holistically as a whole in the perspective of convergence in policy making and its operation for effective professional development.

Determinants of Internal Auditor Performance in Islamic-Based Organizations: Empirical Evidence from Indonesia

  • YULIANTI, Yulianti;ZARKASYI, M. Wahyudin;SUHARMAN, Harry;SOEMANTRI, Roebiandini
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.5
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    • pp.561-573
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    • 2022
  • This study aims to obtain empirical evidence of the absence of testing the effect of professional ethics, emotional intelligence, and internal auditor performance on professional skepticism. According to this study, internal auditors can use professional skepticism to better understand red flag fraud. Questionnaires were used as the research instruments in this study. The participants included 186 auditors. Using structural equation modeling, this study confirms the hypothesis. The results show that the application of professional ethics and emotional intelligence has a positive effect on professional skepticism. The findings show that 1) professional skepticism can improve internal auditors' understanding of the red flags of fraud, 2) professional ethical norms influence how people behave and accomplish jobs, and 3) how constructive findings are produced by an audit procedure that adheres to the requirements of an audit expert, not just an espionage agent trained to infiltrate. As a result, internal auditors' higher performance in performing functions as a building agent rather than a secret agent like intelligence can be attributed to this. This study provides evidence that 1) not only does the use of professional ethics increase professional skepticism, but high emotional intelligence also plays a role, and 2) professional skepticism can improve internal auditors' understanding of red flags of fraud.