EVALUATING THE PERFORMANCE OF EMPLOYEES OF CHARTERED ACCOUNTING FIRMS IN AUSTRALIA

This study contains the Australian evidence of an international study aimed at identifying those variables which influence the perceived performance of employees of chartered accounting firms. Perceived performance is hypothesised to be a function of perceived effort, perceived ability and perceived luck. The results strongly support the view that effort and ability as perceived by employees have an impact on all performance measures, while luck is perceived to have a major role in promotion prospects. © 1989 Accounting and Finance Association of Australia and New Zealand