Role clarity, psychological empowerment and individual work performance of trainee accountants

Abstract

There is a constant demand for top-performing trainee accountants because once they qualify as chartered accountants, they can contribute meaningfully to the South African economy. Trainee accountants work in a highly regulated environment. Furthermore, they work in an environment that is characterised by volatility, uncertainty, complexity and ambiguity (VUCA), which presents some challenges for young professionals. It is essential for organisations that employ trainee accountants to provide the necessary resources, such as role clarity and psychological empowerment, to ensure that trainees overcome challenges and perform effectively. The study was conducted using a quantitative research approach, in the form of a crosssectional design, with a convenient, non-probability sample of 348 (n = 348) trainee accountants. A biographical questionnaire was used to profile the participants, and the Measures of Role Conflict and Ambiguity Questionnaire (MRCAQ), Psychological Empowerment Questionnaire (PEQ) and the Individual Work Performance Questionnaire (IWPQ) were used to investigate the relationships between the three constructs. To determine the relationships between the constructs, correlations were tested. The factor structure for role clarity, lower order psychological empowerment dimensions and individual work performance was determined by using confirmatory factor analysis (CFA). A statistically significant positive relationship was found between role clarity and meaning, competence, self-determination and impact dimensions of psychological empowerment and task performance, as well as contextual performance dimensions of individual work performance. Role clarity and counterproductive work behaviour dimension of individual work performance were found to have a statistically significant negative relationship. Moreover, meaning, competence, self-determination and impact dimensions of psychological empowerment and contextual performance and task performance dimensions of individual work performance were found to have a statistically significant positive relationship. Meaning, competence, self-determination and impact dimensions of psychological empowerment and counterproductive work behaviour dimension of individual work performance, were found to xii have a statistically significant negative relationship. The results further indicate that the relationship between role clarity and task performance, as well as contextual performance dimensions of individual work performance, was moderated by lower order psychological empowerment factors. The relationship between role clarity and counterproductive work behaviour dimension of individual work performance was not moderated by meaning, competence, self-determination and impact dimensions of psychological empowerment. Audit firms should develop strategies on how to clarify trainee accountants’ role and ensure that they are psychologically empowered so that their performance is enhanced. Future research recommendations were provided.