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Performance Evaluation of Audit Assistants in Chartered Accounting Firms
Author(s) -
Perera Sujatha,
Fatseas Vic,
Luckett Peter
Publication year - 1997
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.1997.tb00029.x
Subject(s) - accounting , scope (computer science) , audit , business , strengths and weaknesses , process (computing) , process management , computer science , psychology , social psychology , programming language , operating system
The development of efficient and competent staff in accounting firms is enhanced by the use of formal performance evaluation systems. This paper reports on a study which examined the objectives and uses of performance evaluation, the methods used, the dimensions evaluated, the development of overall assessments, the provision of feedback and the perceived strengths and weaknesses of the systems in use. In general, the performance evaluation process in these firms is effective, but there is scope for improvement in a number of areas.