학술지 The Effective Factors of Professional Learning : Study on Accounting F…
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The Effective Factors of Professional Learning : Study on Accounting Firms in Korea
Youjung Song, Wonsup Chang, Jihyun Chang
The Journal of Asian Finance, Economics and Business Vol.5 No.2 pp.81-94
DOI : https://doi.org/10.13106/jafeb.2018.vol5.no2.81
Professional Learning, Learning Motivation, Job Characteristics, Supportive Learning Environment, Accounting Firm
The purpose of this study is to substantiate the affecting factors of informal learning outcomes for professions in various dimensions of an individual and organization. In specific, the study analyzed the effects of learning motivation, job characteristics, and a supportive learning environment which have on task-related knowledge acquisition, adapting to organization and understanding contexts, relationship formation, and improving self-development-ability. The participants of the study were 261 professionals working at four major accounting firms in South Korea. Multiple regression models were applied step by step for analysis. In this study, the informal learning of professionals working at four major accounting firms is influenced by various factors of learning motivation, job characteristics, and a supportive learning environment. The detailed analysis results were as follows. Firstly, peer-support showed the most positive effect on task-related knowledge acquisition. Secondly, for adapting to organization and understanding contexts, task autonomy showed the greatest effect. Thirdly, peer-support was found to be the most important factor for relationship formation. Fourthly, for improving self-development ability, learning goal orientation showed to be the most important factor. The various factors facilitated the professional learning by empirical identification. The study presented practical implications for creating an effective informal learning support environment.