Abstract
M.Com.
At present the macro business milieu in South Africa is prevailed by a climate which, more than ever, imposes high demands upon employers and employees. It is evident that organizational effectiveness and the occupational success of individuals are increasingly dependent upon a purposeful intervention, by which the establishment of optimal interfaces can be facilitated. These interfaces have a specific bearing on the imbalance which often exists between the needs and expectations of individuals and those of the organizations by which they are employed. In this regard, it must be stated that the behavioural sciences, and in particular occupational psychology, can fulfil
an important function in the establishment of the above-mentioned interfaces. A special type of problem occurs as a manifestation of the imbalance referred to above. This problem is created in circumstances of a high demand for management staff, when professionals are promoted to managerial positions outside their fields of specialization, and irrespective of the nature of their managerial training, experience and aspirations. An occupational group which is especially characterized by this phenomenon is the accounting profession. This problem gave rise to the objective of the present study and it was consequently decided to gather information on accounting persons in the early career stage against a frame of reference pertaining to the
behavioural sciences. The approach adopted for this purpose was the determination of the career orientation(s) of early career stage individuals in different phases of involvement in the accounting profession. A literature study undertaken consisted mainly of life cycle theory, the career anchor and -orientation model as proposed by Schein (1975), and the nature and effect of professional occupations. Against this theoretical background the Career Orientation Inventory was administered to persons in the accounting profession. The sample consisted of the following groups: 1) full-time first year accounting students; 2) part-time honours students in accounting; and 3) Chartered Accountants in auditing and other firms. The empirical study yielded the conclusion that managerial skill featured as the most prominent career orientation of accounting persons in the early career stage. It was also evident that respondents who had had occupational experience measured highest on the same orientation, that is managerial skill, irrespective of their phases within the early career stage. Furthermore,
there were indications that career orientation differentiation increased in accordance with occupational experience. From the study it appeared that knowledge concerning career orientation may be conducive to occupational counselling and guidance processes. A resultant implication of this may then be the creation of more realistic
expectations which could enhance the establishment of optimal interfaces between the respective needs of individuals and organizations. In conclusion, it can be stated that a need was identified for further research regarding the career orientations of other occupational groups. However, a prerequisite of such research efforts is the use of structured interviews in order to determine the career anchors of respondents, rather than merely the career orientations.