Learning in audit firms : an ethnographic study

Abstract

Workplace learning is fundamental to developing competent professionals. Although the workplace learning concept has been widely researched, uncertainty exists about how the culture within audit firms influences workplace learning. Bridging this gap, this study investigates how the culture within an audit firm shapes the learning of trainees in that environment, considering the individual, social, and organisational levels of workplace learning. Following a qualitative research methodology, and using a focused ethnographic approach within a case study design, a Big 4 audit firm case was selected, with a second-year trainee, ‘Alex’, as the key participant. A total of 140 hours of observation and 20 in-depth interviews were conducted with Alex and his colleagues, to gain insights into workplace learning dynamics. The study’s findings show the complex interplay between individual, social and organisational factors as Alex fulfilled the roles of an active agent in his development, a valued audit team member, and an employee of the firm. Furthermore, evidence is provided that an audit firm's organisational culture can positively and negatively influence workplace learning. This study extends audit literature with a deeper understanding of the complexities of workplace learning in the context of audit firms, provides a Global South perspective and contributes to culture studies in audit literature by showing that hierarchical, clan and market culture types within the firm collectively shape trainees’ learning experiences. Valuable insights from the study can improve trainee learning in audit firms and regulatory and professional bodies can use it to improve their auditor training and monitoring guidelines.