Zoe Balek's undergraduate dissertation on the importance of the Be Mindful Network at Professional Services firm KPMG, completed in July 2017 earning Zoe a first class degree.
Writekraft Research and Publications LLP was initially formed, informally, in 2006 by a group of scholars to help fellow students. Gradually, with several dissertations, thesis and assignments receiving acclaim and a good grade, Writekraft was officially founded in 2011 Since its establishment, Writekraft Research & Publications LLP is Guiding and Mentoring PhD Scholars.
Our Mission:
To provide breakthrough research works to our clients through Perseverant efforts towards creativity and innovation”.
Vision:
Writekraft endeavours to be the leading global research and publications company that will fulfil all research needs of our clients. We will achieve this vision through:
Analyzing every customer's aims, objectives and purpose of research
Using advanced and latest tools and technique of research and analysis
Coordinating and including their own ideas and knowledge
Providing the desired inferences and results of the research
In the past decade, we have successfully assisted students from various universities in India and globally. We at Writekraft Research & Publications LLP head office in Kanpur, India are most trusted and professional Research, Writing, Guidance and Publication Service Provider for PhD. Our services meet all your PhD Admissions, Thesis Preparation and Research Paper Publication needs with highest regards for the quality you prefer.
Our Achievements:
NATIONAL AWARD FOR BEST RESEARCH PROJECT (By Hon. President APJ Abdul Kalam)
GOLD MEDAL FOR RESEARCH ON DISABILITY (By Disabled’s Club of India)
NOMINATED FOR BEST MSME AWARDS 2017
5 STAR RATING ON GOOGLE
We have PhD experts from reputed institutions/ organizations like Indian Institute of Technology (IIT), Indian Institute of Management (IIM) and many more apex education institutions in India. Our works are tailored and drafted as per your requirements and are totally unique.
From past years our core advisory members, research team assisted research scholars from various universities from all corners of world.
Subjects/Areas We Cover:
Management, Commerce, Finance, Marketing, Psychology, Education, Sociology, Mass communications, English Literature, English Language, Law, History, Computer Science & Engineering, Electronics & Communication Engineering, Mechanical Engineering, Civil Engineering, Electrical Engineering, Pharmacy & Healthcare.
Writekraft Research and Publications LLP was initially formed, informally, in 2006 by a group of scholars to help fellow students. Gradually, with several dissertations, thesis and assignments receiving acclaim and a good grade, Writekraft was officially founded in 2011 Since its establishment, Writekraft Research & Publications LLP is Guiding and Mentoring PhD Scholars.
Our Mission:
To provide breakthrough research works to our clients through Perseverant efforts towards creativity and innovation”.
Vision:
Writekraft endeavours to be the leading global research and publications company that will fulfil all research needs of our clients. We will achieve this vision through:
Analyzing every customer's aims, objectives and purpose of research
Using advanced and latest tools and technique of research and analysis
Coordinating and including their own ideas and knowledge
Providing the desired inferences and results of the research
In the past decade, we have successfully assisted students from various universities in India and globally. We at Writekraft Research & Publications LLP head office in Kanpur, India are most trusted and professional Research, Writing, Guidance and Publication Service Provider for PhD. Our services meet all your PhD Admissions, Thesis Preparation and Research Paper Publication needs with highest regards for the quality you prefer.
Our Achievements:
NATIONAL AWARD FOR BEST RESEARCH PROJECT (By Hon. President APJ Abdul Kalam)
GOLD MEDAL FOR RESEARCH ON DISABILITY (By Disabled’s Club of India)
NOMINATED FOR BEST MSME AWARDS 2017
5 STAR RATING ON GOOGLE
We have PhD experts from reputed institutions/ organizations like Indian Institute of Technology (IIT), Indian Institute of Management (IIM) and many more apex education institutions in India. Our works are tailored and drafted as per your requirements and are totally unique.
From past years our core advisory members, research team assisted research scholars from various universities from all corners of world.
Subjects/Areas We Cover:
Management, Commerce, Finance, Marketing, Psychology, Education, Sociology, Mass communications, English Literature, English Language, Law, History, Computer Science & Engineering, Electronics & Communication Engineering, Mechanical Engineering, Civil Engineering, Electrical Engineering, Pharmacy & Healthcare.
Hello Sir
We are a premier academic writing agency with industry partners in UK, Australia and Middle East and over 15 years of experience. We are looking to establish long-term relationships with industry partners and would love to discuss this opportunity further with you.
Thanks & Regards
visit our website.
www.onlineassignmenthelp.com.au
www.freeassignmenthelp.com
www.btechndassignment.cheapassignmenthelp.co.uk
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Involvement in Part-time Work and Academic Performance: A Study on Khulna Uni...Tayeem Hasan
This study examines features of student's part-time work and estimates its impact on student's grade point on successful completion of an academic year. For this, primary data was collected from a total of 100 respondents by grouping them into two categories: Working and nonworking students. Before the actual data collection, a pilot study was conducted to find out the reliability and rationality of the variables selected to analyze the data. The study gathered both qualitative and quantitative data. Quantitative data were analyzed using descriptive statistics, including frequencies and percentages. T-test and two linear regression were used to analyze the data. Qualitative data was put under themes consistent with the research objectives. The age of the respondents of this study are in between 23 to 25, and their family income ranges between BDT 5,000-50,000. The analysis section of this study is divided into two parts, where the first section hypothesis was tested. In the later chapter, multiple regression has been constructed to find out the influence and impact of part-time work on the student. A total of 12 predictors have been used to find out the effect of part-time work on student's academic success. According to analysis, students are influenced to be involved in part-time employment by their age, gender, co-curricular activities, scholarship, and mostly due to their family income. The estimates suggest that students who have higher family incomes are less interested in participating in a part-time job. While measuring the impacts of a part-time job, it is found that several predictors including job status, study hour, work hour, fall in sickness, participating in co-curricular activities, getting scholarships, etc. influence students' grade point average (GPA). The estimate shows that students who are currently employed have 0.48 units less grade point than the students who are not working. The analyses also reveal that an hour of study positively influences students' academic outcomes. The research also shows that with the increase of study hours, students' GPA increases by 0.056 units.
On the other hand, the working hour decreases academic outcome. The estimate of the study found that with the rise of working hours, students' GPA decreases by 0.027 units. Though the result shows that a part-time job has a direct negative effect on students' academic outcomes, the consequence cannot be solved entirely. Still, it can be reduced significantly by taking some necessary measures like providing more scholarships, in-class learning, or lowering the educational expense.
Dissertation submitted for the MA Education (Management in Education) entitled *A Critical Analysis of the Challenges in establishing and Maintaining Peer Observation of Teaching Schemes From the Perspectives of Managers in Higher Education*
The report on Goal setting theory on students is the research on students about their goal setting
criteria and how much aware they are about their goals and its success. This report is based on
the survey conducted by team-5 in Department of Management Studies and on its students.
This report declares clear idea about how strategic and definite Management students are in
goal setting and their confidence level to achieve it. The theory highly affect students’ academic
and career objectives as it ensures students’ proficiency in setting goals.
The first chapter is concentrated on Introduction of the whole study which determines the
theory application on students and introduction to the formative goal setting questionnaire.
Second chapter focuses on the background and overview of the study where the summary of
the survey and theory will be discussed. Third chapter details about the literature review on the
goal setting theory and its history.
Forth chapter will tell us about the results and findings of the survey that was conducted by us
it can interpret the actual image of student’s proficiency on their objective setting. The last
chapter comprises recommendation and conclusion about the results on the survey which can
excellently help students to set their goals and attain it.
Writekraft Research and Publications LLP was initially formed, informally, in 2006 by a group of scholars to help fellow students. Gradually, with several dissertations, thesis and assignments receiving acclaim and a good grade, Writekraft was officially founded in 2011 Since its establishment, Writekraft Research & Publications LLP is Guiding and Mentoring PhD Scholars.
Our Mission:
To provide breakthrough research works to our clients through Perseverant efforts towards creativity and innovation”.
Vision:
Writekraft endeavours to be the leading global research and publications company that will fulfil all research needs of our clients. We will achieve this vision through:
Analyzing every customer's aims, objectives and purpose of research
Using advanced and latest tools and technique of research and analysis
Coordinating and including their own ideas and knowledge
Providing the desired inferences and results of the research
In the past decade, we have successfully assisted students from various universities in India and globally. We at Writekraft Research & Publications LLP head office in Kanpur, India are most trusted and professional Research, Writing, Guidance and Publication Service Provider for PhD. Our services meet all your PhD Admissions, Thesis Preparation and Research Paper Publication needs with highest regards for the quality you prefer.
Our Achievements:
NATIONAL AWARD FOR BEST RESEARCH PROJECT (By Hon. President APJ Abdul Kalam)
GOLD MEDAL FOR RESEARCH ON DISABILITY (By Disabled’s Club of India)
NOMINATED FOR BEST MSME AWARDS 2017
5 STAR RATING ON GOOGLE
We have PhD experts from reputed institutions/ organizations like Indian Institute of Technology (IIT), Indian Institute of Management (IIM) and many more apex education institutions in India. Our works are tailored and drafted as per your requirements and are totally unique.
From past years our core advisory members, research team assisted research scholars from various universities from all corners of world.
Subjects/Areas We Cover:
Management, Commerce, Finance, Marketing, Psychology, Education, Sociology, Mass communications, English Literature, English Language, Law, History, Computer Science & Engineering, Electronics & Communication Engineering, Mechanical Engineering, Civil Engineering, Electrical Engineering, Pharmacy & Healthcare.
Writekraft Research and Publications LLP was initially formed, informally, in 2006 by a group of scholars to help fellow students. Gradually, with several dissertations, thesis and assignments receiving acclaim and a good grade, Writekraft was officially founded in 2011 Since its establishment, Writekraft Research & Publications LLP is Guiding and Mentoring PhD Scholars.
Our Mission:
To provide breakthrough research works to our clients through Perseverant efforts towards creativity and innovation”.
Vision:
Writekraft endeavours to be the leading global research and publications company that will fulfil all research needs of our clients. We will achieve this vision through:
Analyzing every customer's aims, objectives and purpose of research
Using advanced and latest tools and technique of research and analysis
Coordinating and including their own ideas and knowledge
Providing the desired inferences and results of the research
In the past decade, we have successfully assisted students from various universities in India and globally. We at Writekraft Research & Publications LLP head office in Kanpur, India are most trusted and professional Research, Writing, Guidance and Publication Service Provider for PhD. Our services meet all your PhD Admissions, Thesis Preparation and Research Paper Publication needs with highest regards for the quality you prefer.
Our Achievements:
NATIONAL AWARD FOR BEST RESEARCH PROJECT (By Hon. President APJ Abdul Kalam)
GOLD MEDAL FOR RESEARCH ON DISABILITY (By Disabled’s Club of India)
NOMINATED FOR BEST MSME AWARDS 2017
5 STAR RATING ON GOOGLE
We have PhD experts from reputed institutions/ organizations like Indian Institute of Technology (IIT), Indian Institute of Management (IIM) and many more apex education institutions in India. Our works are tailored and drafted as per your requirements and are totally unique.
From past years our core advisory members, research team assisted research scholars from various universities from all corners of world.
Subjects/Areas We Cover:
Management, Commerce, Finance, Marketing, Psychology, Education, Sociology, Mass communications, English Literature, English Language, Law, History, Computer Science & Engineering, Electronics & Communication Engineering, Mechanical Engineering, Civil Engineering, Electrical Engineering, Pharmacy & Healthcare.
Hello Sir
We are a premier academic writing agency with industry partners in UK, Australia and Middle East and over 15 years of experience. We are looking to establish long-term relationships with industry partners and would love to discuss this opportunity further with you.
Thanks & Regards
visit our website.
www.onlineassignmenthelp.com.au
www.freeassignmenthelp.com
www.btechndassignment.cheapassignmenthelp.co.uk
www.cheapassignmenthelp.com
www.cheapassignmenthelp.co.uk/
http://www.cheapassignmenthelp.net/
Involvement in Part-time Work and Academic Performance: A Study on Khulna Uni...Tayeem Hasan
This study examines features of student's part-time work and estimates its impact on student's grade point on successful completion of an academic year. For this, primary data was collected from a total of 100 respondents by grouping them into two categories: Working and nonworking students. Before the actual data collection, a pilot study was conducted to find out the reliability and rationality of the variables selected to analyze the data. The study gathered both qualitative and quantitative data. Quantitative data were analyzed using descriptive statistics, including frequencies and percentages. T-test and two linear regression were used to analyze the data. Qualitative data was put under themes consistent with the research objectives. The age of the respondents of this study are in between 23 to 25, and their family income ranges between BDT 5,000-50,000. The analysis section of this study is divided into two parts, where the first section hypothesis was tested. In the later chapter, multiple regression has been constructed to find out the influence and impact of part-time work on the student. A total of 12 predictors have been used to find out the effect of part-time work on student's academic success. According to analysis, students are influenced to be involved in part-time employment by their age, gender, co-curricular activities, scholarship, and mostly due to their family income. The estimates suggest that students who have higher family incomes are less interested in participating in a part-time job. While measuring the impacts of a part-time job, it is found that several predictors including job status, study hour, work hour, fall in sickness, participating in co-curricular activities, getting scholarships, etc. influence students' grade point average (GPA). The estimate shows that students who are currently employed have 0.48 units less grade point than the students who are not working. The analyses also reveal that an hour of study positively influences students' academic outcomes. The research also shows that with the increase of study hours, students' GPA increases by 0.056 units.
On the other hand, the working hour decreases academic outcome. The estimate of the study found that with the rise of working hours, students' GPA decreases by 0.027 units. Though the result shows that a part-time job has a direct negative effect on students' academic outcomes, the consequence cannot be solved entirely. Still, it can be reduced significantly by taking some necessary measures like providing more scholarships, in-class learning, or lowering the educational expense.
Dissertation submitted for the MA Education (Management in Education) entitled *A Critical Analysis of the Challenges in establishing and Maintaining Peer Observation of Teaching Schemes From the Perspectives of Managers in Higher Education*
The report on Goal setting theory on students is the research on students about their goal setting
criteria and how much aware they are about their goals and its success. This report is based on
the survey conducted by team-5 in Department of Management Studies and on its students.
This report declares clear idea about how strategic and definite Management students are in
goal setting and their confidence level to achieve it. The theory highly affect students’ academic
and career objectives as it ensures students’ proficiency in setting goals.
The first chapter is concentrated on Introduction of the whole study which determines the
theory application on students and introduction to the formative goal setting questionnaire.
Second chapter focuses on the background and overview of the study where the summary of
the survey and theory will be discussed. Third chapter details about the literature review on the
goal setting theory and its history.
Forth chapter will tell us about the results and findings of the survey that was conducted by us
it can interpret the actual image of student’s proficiency on their objective setting. The last
chapter comprises recommendation and conclusion about the results on the survey which can
excellently help students to set their goals and attain it.
Report on factors_causing_stress among studentsVidushiBhageria
This reports provides the reader with an insight of all the factors that are causing stress especially among undergraduate students in this contemporary world.
The impact of note taking in counseling / Listening vs Taking NotesAlex Clapson
The purpose of this study was to discover the impact of counselors’ note-taking on their interview recall, clinical judgment, and general judgment of clients. The notes
taken by the subjects were analyzed to discover the role that notes play in the counseling process. Thirteen master’s students in the Rehabilitation Counseling program were recruited as participants. The results indicate that counselors’ note-taking does not enhance their ability to recall but reviewing complete notes does. In addition, counselors’ capability of clinical judgment stays the same whether they take notes and review, take notes but do not review, do not take notes, or review complete notes. There is no evidence showing that note-taking helps or impedes counselors from making accurate clinical judgment. The qualitative analysis of the notes indicates that subjects do not take notes with observable organization and enough content. Thus, the result suggests that counselors do not spend much cognitive effort on taking notes and do not utilize notetaking as a strategy to manage information. Moreover, when subjects refrain from taking notes, they can perform on recall and clinical judgment as well as when they take notes in the session and when they review complete notes. Thus, it is suggested that novice counselors would be better off not taking notes if they cannot take complete notes.
However, there is also some evidence suggesting that counselors may perceive the client differently when they do not take notes in the session.
Raising older workers’ participation level is a key objective in many countries. It is important therefore, to deepen the knowledge regarding older workers’ work situations.
The objective of the present study was to describe how managers perceived older workers, and an extended working life, in Sweden.
I was given the opportunity work alongside the account management and creative team to understand day to day relationship management. I used research tools such as questionnaires and in depth interviews and appropriate methodologies for detailed analysis of the collected data. I secured excellent feedback with a Ist class grade (Distinction), for research methodology used and accuracy of report.
NRS 433 STUDY Educational Specialist--nrs433study.comVSNaipaul14
FOR MORE CLASSES VISIT
www.nrs433study.com
Identify two areas of nursing practice, which evidence-based practice has improved patient outcomes. State the study and its impact on patient care. How have these findings changed your nursing practice? Please support your response with a minimum of two supporting peer reviewed articles.
NRS 433 STUDY Become Exceptional--nrs433study.comkopiko138
FOR MORE CLASSES VISIT
www.nrs433study.com
Identify two areas of nursing practice, which evidence-based practice has improved patient outcomes. State the study and its impact on patient care. How have these findings
What factors can influence the marketing strategy's success of software and I...Jai Sharma
Development and implementation of marketing strategies in an organization need thorough planning. However, even after detailed planning, some factors like internal and external communication, coordination among employees and their creativity affect the implementation process. Ineffective consideration of all these factors leads to the failure of proper implementation of marketing strategies in the IT and Software companies based in Germany. Therefore, the concerned study has focused on determining the influencing factors that affect the successful development and implementation of marketing strategies in medium and big enterprises within the German IT market.
Essay on Positive Thinking | Short and Long Essays on Positive Thinking .... Importance Of Positive Thinking for Success Free Essay Example. 8 Positive Thinking Assignments for Students - Brookes Publishing Co.. The Power of Positive Thinking for Those Diagnosed with Challenges Free .... Write a short essay on Positive Thinking | Essay Writing | English .... Essay On Positive Thinking in English for Students | 500 Words Essay.
Report on factors_causing_stress among studentsVidushiBhageria
This reports provides the reader with an insight of all the factors that are causing stress especially among undergraduate students in this contemporary world.
The impact of note taking in counseling / Listening vs Taking NotesAlex Clapson
The purpose of this study was to discover the impact of counselors’ note-taking on their interview recall, clinical judgment, and general judgment of clients. The notes
taken by the subjects were analyzed to discover the role that notes play in the counseling process. Thirteen master’s students in the Rehabilitation Counseling program were recruited as participants. The results indicate that counselors’ note-taking does not enhance their ability to recall but reviewing complete notes does. In addition, counselors’ capability of clinical judgment stays the same whether they take notes and review, take notes but do not review, do not take notes, or review complete notes. There is no evidence showing that note-taking helps or impedes counselors from making accurate clinical judgment. The qualitative analysis of the notes indicates that subjects do not take notes with observable organization and enough content. Thus, the result suggests that counselors do not spend much cognitive effort on taking notes and do not utilize notetaking as a strategy to manage information. Moreover, when subjects refrain from taking notes, they can perform on recall and clinical judgment as well as when they take notes in the session and when they review complete notes. Thus, it is suggested that novice counselors would be better off not taking notes if they cannot take complete notes.
However, there is also some evidence suggesting that counselors may perceive the client differently when they do not take notes in the session.
Raising older workers’ participation level is a key objective in many countries. It is important therefore, to deepen the knowledge regarding older workers’ work situations.
The objective of the present study was to describe how managers perceived older workers, and an extended working life, in Sweden.
I was given the opportunity work alongside the account management and creative team to understand day to day relationship management. I used research tools such as questionnaires and in depth interviews and appropriate methodologies for detailed analysis of the collected data. I secured excellent feedback with a Ist class grade (Distinction), for research methodology used and accuracy of report.
NRS 433 STUDY Educational Specialist--nrs433study.comVSNaipaul14
FOR MORE CLASSES VISIT
www.nrs433study.com
Identify two areas of nursing practice, which evidence-based practice has improved patient outcomes. State the study and its impact on patient care. How have these findings changed your nursing practice? Please support your response with a minimum of two supporting peer reviewed articles.
NRS 433 STUDY Become Exceptional--nrs433study.comkopiko138
FOR MORE CLASSES VISIT
www.nrs433study.com
Identify two areas of nursing practice, which evidence-based practice has improved patient outcomes. State the study and its impact on patient care. How have these findings
What factors can influence the marketing strategy's success of software and I...Jai Sharma
Development and implementation of marketing strategies in an organization need thorough planning. However, even after detailed planning, some factors like internal and external communication, coordination among employees and their creativity affect the implementation process. Ineffective consideration of all these factors leads to the failure of proper implementation of marketing strategies in the IT and Software companies based in Germany. Therefore, the concerned study has focused on determining the influencing factors that affect the successful development and implementation of marketing strategies in medium and big enterprises within the German IT market.
Essay on Positive Thinking | Short and Long Essays on Positive Thinking .... Importance Of Positive Thinking for Success Free Essay Example. 8 Positive Thinking Assignments for Students - Brookes Publishing Co.. The Power of Positive Thinking for Those Diagnosed with Challenges Free .... Write a short essay on Positive Thinking | Essay Writing | English .... Essay On Positive Thinking in English for Students | 500 Words Essay.
Qualitative Study Summary
Qualitative Research Evaluation Essay
Essay On Qualitative Analysis
Planning A Qualitative Study? Essay
Qualitative Analysis : Qualitative Data
Qualitative Research Papers
Qualitative Research Essay
Essay on Qualitative and Quantitative Research
Qualitative Reflection
Importance Of Qualitative Research
Qualitative vs. Quantitative Research Essay
Qualitative Research Methods Essay
What Is The Generic Qualitative Approach? Essay
Qualitative Research : Phenomenological Research
Qualitative Analysis Essay
Essay On Qualitative Research
Qualitative Exploratory Essay
Dissertation - Managing for sustainable employee engagement in the retail ind...Igor Velasco
ABSTRACT
Background: Even though employee engagement has attracted lots of attention, research shows that the number of engaged employees in the U.K. is far from ideal, 8% according to the CIPD (Alfes, Truss, Soane, Rees, & Gatenby, 2010). The concept of sustainable engagement approaches the topic based on the evidence that the positive outcomes produced by employee engagement are greater in the presence of high levels of well-being (Wright & Copranzano, 2000; Robertson, Birch, & Cooper, 2012). The “Managing for sustainable employee engagement” framework aims to serve as a tool for managers to identify those behaviours that promote both employee engagement and well-being (Lewis & Donaldson-Feilder, 2012).
Aims: To study the relationship between manager’s behaviours and employee engagement and well-being, using the “Managing for sustainable employee engagement” framework as a tool to measure management style. In addition, this study aims to add further validation to the framework as it is examined in the retail industry.
Methods: 82 team members of the fast food chain Pret A Manger completed a questionnaire measuring management style using the “Managing for sustainable employee engagement” questionnaire, engagement using the UWES-17 scale and well-being using the GHQ-12 scale.
Results: Results show a strong relationship between positive manager behaviours and high levels of both engagement and well-being. Results also show that well-being moderates the relationship between manager’s behaviours and engagement. The higher the levels of well-being are the stronger this relationship is.
Conclusions: Manager’s behaviours have a strong influence in the levels of employee engagement and well-being. Greater levels of employee engagement occur in the presence of well-being. It is necessary for managers and organizations to embed well-being in their engagement programmes for them to be successful.
Click or tap here to enter text.1 2Study Plan ThroughoutWilheminaRossi174
Click or tap here to enter text. 1
2
Study Plan
Throughout my educational career, I strived to prioritize my time and committed to learning the course curriculum's content in depth to succeed in my career and understand the decisions and impact in adequately diagnosing and treating patients accurately as a psychiatric mental health nurse practitioner (PMHNP). The purpose of this paper is to analyze my strength, weakness, and study plan for the certification exam.
As the academic requirements for the psychiatric mental health nurse practitioner (PMHNP) are coming close to a conclusion, there are steps to take before entering the workforce as a PMHNP after graduation from school (Park, Athey, Pericak, Pulcini, & Greene, 2018). the steps to be acknowledged as a nurse practitioner can be stressful and challenging because of the entry-level competency-based examination. The exam tests clinical knowledge to uphold the highest standards for certification of nurse practitioners (NPS), which is set by the American Academy of Nurse Practitioners Certification Program's (AANPCP) (Meadows, & Schumann, 2014). Moreover, to meet the requirements, it appropriate to study diligently by having a study plan, including knowing your strength and weakness (Wheeler 2014).
My strength will be reflecting on the practicum experiences and focusing on ways to study for other certification exams and feelings about what happened during those exams, which will guide me. Through that, I will know what I will do to make sure the oncoming certification exam will succeed on the first attempt. Furthermore, analyzing what I have learned in class and the practice test question results is another strength that can make me pass the upcoming exam. Through practice test question results, I was able to view my weakness, which will help me know which concepts to put more emphasis on. Also, joining some discussion groups and exam reviews which are going will make me excel.
Some things are essential when preparing a study plan so that one can excel in the certification exam. I will require personally to be prepared, for instance, being sure that I have adequate sleep and rest; Studies have shown that lack of sleep can significantly impact our cognitive state of mind (Spira, Chen-Edinboro, Wu, & Yaffe, 2014). I must rest adequately to help me focus and attain information and make sure that I grasp all the valuable contents for the certification exam, creating a timetable that I will follow to put the necessary weights in all topics. The study plan will be personalized to make sure that I am meeting the requirements, which will help me to schedule my time for learning at least four -hour session daily in which that I will focus on at least two to three topics, including treatments to make sure that I do not get bored in the process.
One of my primary goals is to be competent in the areas required to pass the certification exam and pass my certification exam on the first attempt. To ac ...
Company Valuation webinar series - Tuesday, 4 June 2024FelixPerez547899
This session provided an update as to the latest valuation data in the UK and then delved into a discussion on the upcoming election and the impacts on valuation. We finished, as always with a Q&A
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Event Report - SAP Sapphire 2024 Orlando - lots of innovation and old challengesHolger Mueller
Holger Mueller of Constellation Research shares his key takeaways from SAP's Sapphire confernece, held in Orlando, June 3rd till 5th 2024, in the Orange Convention Center.
Top mailing list providers in the USA.pptxJeremyPeirce1
Discover the top mailing list providers in the USA, offering targeted lists, segmentation, and analytics to optimize your marketing campaigns and drive engagement.
Recruiting in the Digital Age: A Social Media MasterclassLuanWise
In this masterclass, presented at the Global HR Summit on 5th June 2024, Luan Wise explored the essential features of social media platforms that support talent acquisition, including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
An introduction to the cryptocurrency investment platform Binance Savings.Any kyc Account
Learn how to use Binance Savings to expand your bitcoin holdings. Discover how to maximize your earnings on one of the most reliable cryptocurrency exchange platforms, as well as how to earn interest on your cryptocurrency holdings and the various savings choices available.
B2B payments are rapidly changing. Find out the 5 key questions you need to be asking yourself to be sure you are mastering B2B payments today. Learn more at www.BlueSnap.com.
Building Your Employer Brand with Social MediaLuanWise
Presented at The Global HR Summit, 6th June 2024
In this keynote, Luan Wise will provide invaluable insights to elevate your employer brand on social media platforms including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok. You'll learn how compelling content can authentically showcase your company culture, values, and employee experiences to support your talent acquisition and retention objectives. Additionally, you'll understand the power of employee advocacy to amplify reach and engagement – helping to position your organization as an employer of choice in today's competitive talent landscape.
LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
2. How to leverage your testimonials to boost your sales 💲
3. How you can capture more CRM data to understand your audience better through video testimonials. 📊
1. Accountants, ''Be Mindful''!:
a Case Study of Be Mindful Network, KPMG
By Zoe Zuzanne Balek
Supervisor: Dr Paul Ahn
DISSERTATION SUBMITTED IN PART FULFILMENT OF THE
REQUIREMENTS FOR THE AWARD OF THE DEGREE OF BACC IN
ACCOUNTING IN THE UNIVERSITY OF GLASGOW
2017
2.
3. i
Acknowledgements
I would like to thank my supervisor, Dr Paul Ahn, for his advice on
research and life in general. This project would not be nearly as good
without his guidance and encouragement.
Secondly, I would like to thank Nick Baber and Vincent Neate, without
whose input this study would not be possible.
I would also like to thank my advisor of studies, Dr Alvise Favotto, for his
kind words and compassionate attitude, and for taking a genuine interest
in my academic development throughout the past two years.
In addition, I would like to thank Dr Kevin Sachs, whose words inspired
me to step out of the box and to choose a dissertation topic I love.
Last but not the least, I would like to thank my family and loved ones for
their love, sacrifices, patience, and support. Most importantly, I wish to
thank my parents, Dana and Peter; my gratitude to them is beyond
words.
4. ii
Abstract
Academic literature highlights the need of accountancy professionals for
effective stress-coping measures. Yet, researchers only offer a limited
number of recommendations for specific coping strategies. The main
objective of this study is to bridge this gap in the literature by examining
the benefits of integration of mindfulness-based practice into the
accountancy setting, as a means of effectively reducing the adverse
effects of stress on mental health and performance of the future
accountancy professionals.
As the study explores a phenomenon within a specific context, the case
study method has been identified as the most suitable. The empirical
evidence was obtained through semi-structured interviews, and
subsequently analysed using the discourse analysis method jointly with
the thematic analysis. This methodology allowed me to gain an in-depth
understanding of the phenomenon, as the interviewees who participated
in my research have a personal experience with the integration of
mindfulness within the context of a Big 4 firm.
The evidence obtained underlines the issue of occupational stress, and
depicts its effects on mental health of accountancy professionals as
critical. The key findings of this study indicate that the future
accountancy professionals would benefit from the integration of
mindfulness-based training into the higher education in a form of
5. iii
increased productivity, decreased appraisal anxiety, improved ability to
cope with ambiguity, and better-quality of relationships in the workplace.
The research to be presented in this paper contributes to the growing
accounting literature on effective stress-coping strategies, as the
obtained evidence highlights a range of benefits arising from a
mindfulness-based practice. Accordingly, I propose that the results of
this study create practical implications for the accountancy education, as
it is undoubtedly in the interest of the profession to produce healthy and
well-performing accountants.
6. iv
Table of Contents
Chapter 1: Introduction
1.1 Background…..…………………………………………………………………………………1
1.2 Contribution of the Study ……………………….…………………….………………………2
1.3 Plan of Exposition…….…………………………………………………….……..…..…….…4
Chapter 2: Literature Review
2.1 Stress …………………………………………………………………………………...………5
2.1.1 Effects of Stress on Well-being and Performance ..… …………………….…7
2.1.2 Coping with the Negative Effects of Stress.……………………………..……11
2.2 Mindfulness ……………………………...……………………………………………….......14
2.2.1 Benefits of Mindfulness ……………………………………………………...….15
2.2.2 Mindfulness as a Coping Strategy……………………………………………...17
2.2.3 Integration of Mindfulness-based Training into Higher Education….……….19
2.3 Chapter Summary…………………………………………………………………………..…21
Chapter 3: Methodology
3.1 Research Design ………………………………………………………………………………22
3.2 Research Method – Semi-structured Interviews ……………………………………………23
3.3 Participants.……………………………………………………………..………………………24
3.4 Data Analysis Method ……………………………………….……………………..………….26
Chapter 4: Discussion of Findings
4.1 Accountancy Environment and Effects of Stress on Mental Health…..………………...…27
4.1.1 Section Summary…………….…………………………………………….....……31
4.2 Mindfulness in the Accountancy Setting..…………...………………………….…………….32
4.2.1 Section Summary…...…………………….……………………………………..…37
4.3 Integration of Mindfulness into Accountancy Setting …..……………………………………37
4.3.1 Section Summary…...…………………………………………..……………..……41
Chapter 5: Conclusions
5.1 Main Findings and Contribution to Accountancy Literature………………...….……………43
5.2 Future Research and Limitations …………………………………………………………….. 46
Appendices
Appendix A – Interview Questions …………………………..……………………………..………48
Appendix B – Plain Language Statement…………………………..………………………………50
Appendix C – Consent Form ……………………………………….....…………………………… 53
Bibliography …………………………..……………………………………………………………… 55
7. 1
Chapter 1 - Introduction
This chapter provides background on my research question, and
identifies the purpose and contribution of my dissertation.
1. Background
In today’s society stress has become an unavoidable part of our lives.
Although the World Health Organization (2002) cited stress as a global
epidemic, people around the world experience negative effects of stress
on a daily basis without appropriate tools that would help them to
eliminate its consequences. Nevertheless, some groups within the
population are inevitably affected by stress to a greater extent than
others. Research indicates that both accountancy students (e.g. Hou et
al., 2013; Lim et al., 2013) and accountancy professionals (Choo, 1982)
are subjected to highly stressful working environments. Accordingly, the
accountancy literature does acknowledge the need of professionals for
effective stress-coping measures (e.g. Sweeney and Summers, 2002).
Yet, academics only offer a limited number of recommendations for
specific coping strategies (e.g. Viator, 2001; Jones et al., 2010). Hence,
I propose that future accountancy professionals constitute a group
particularly vulnerable to the negative effects of stress, as throughout
their academic and professional careers they are continuously operating
in highly stressful environments.
8. 2
On the other hand, researchers have produced a considerable number
of studies that that demonstrate a variety of benefits arising from the
mindfulness-based practice, including the improved stress-coping
abilities (Carmody and Baer, 2008). Nevertheless, prior research on
mindfulness as a stress-coping mechanism in accountancy setting is
narrow. The integration of mindfulness-based curriculum component
into the accountancy degrees is most commonly associated with priming
accountancy students for ethical compliance (e.g. Borker, 2012). Thus,
the objective of this dissertation is to bridge this gap in the literature, as
my findings provide useful insights into the benefits of mindfulness in
regard to the stress-related issues that are often recognized within the
university students and accountancy professionals such as anxiety,
decreased performance, burnout, etc..
1.2 Contribution of the Study
The purpose of this study is to analyse the implications of the integration
of mindfulness-based practice into the accountancy setting. My research
considers the potential benefits of employing the mindfulness as a tool
that might help the future accountancy professionals to effectively
reduce the negative effects of stress on their performance and mental
health. The literature offers a variety of arguments supporting the
integration of mindfulness into higher education (Shapiro et al., 2011).
However, there is only a limited research that would specifically aim on
9. 3
the integration of mindfulness, as a stress coping strategy within the
accounting context. Therefore, to add value to this research area, my
study reflects upon two streams of knowledge from the fields of
accountancy and mindfulness literature, while considering case-specific
variables given the professional setting of one of the Big 4 firms.
To achieve this objective, I employed a case study method while making
a use of an interpretive philosophy. The research design based on this
approach allowed me to gain an in-depth understanding of the studied
phenomenon within the context of KPMG. The interviewees who took
part in my research provided me with unique insights into the area, as
they themselves have a personal experience with the integration of
mindfulness into the accountancy work environment. Through the
suitable method of analysis of the empirical evidence obtained via semi-
structure interviews, I was able to explore the benefits and implications
of mindfulness practice within the accountancy setting.
Ultimately, the high levels of stress in the accountancy students and
accountancy professional are alarming. Therefore, I believe that the
findings of my study could direct the attention of the profession and
academics to this novel area of research. Furthermore, I propose that
the practical implications for the accountancy education arising from this
study could potentially benefit a considerable group of people, as
content and healthy accountancy professionals contribute to a well-
prospering society.
10. 4
1.3 Plan of Exposition
The dissertation is structured as follows: In Chapter 2, I will review the
literature from the two fields relevant to my research question whilst
highlighting the existing gaps; in Chapter 3, I will discuss the research
design and methodological assumptions; in Chapter 4, I will present my
findings based on the analysis of the empirical evidence obtained
through the semi-structured interviews; and in Chapter 5, I will
summarise my study and its contribution to the literature, identify its
limitations, and propose the areas for future research.
11. 5
Chapter 2 – Literature Review
In this chapter I will critically evaluate previous research relevant to this
study, whilst highlighting the existing gaps in the literature.
2.1 Stress
Throughout the past decades, stress, as a widespread phenomenon,
has received a considerable attention in the accounting literature (e.g.
Choo, 1986; Viator, 2001). The academics have explored a variety of
factors contributing to the particularly high levels of stress in
accountancy profession (e.g. Choo, 1986; Rebele and Michaels, 1990;
Collins and Killough, 1992; Fisher, 2001; Sweeney and Summers,
2002). Choo (1982) identifies some of the profession-specific catalysts
of stress as follows: time pressure, reporting deadlines, long hours,
heavy workload, boring repetition, lack of autonomy, and concern about
career development. In addition, the unpredictable, volatile, and fast-
paced nature of financial sector may further amplify the effects of these
factors (Otley and Pierce, 1995). Furthermore, as the industry is also
associated with continuously changing regulations, the accountants
need to dedicate their time and effort to keeping their knowledge up to
date (Lee, 2007). This type of commitment may have negative effects on
work-life balance, as accountancy professionals bring the work-related
stress home (Figler, 1980). Besides, Fogarty et al. (2000) highlight the
issue of the ‘busy season’ workload. During this time, accountancy
professionals face enormous stress, and might work up to seventy hours
12. 6
per week. Moreover, as the ‘busy season’ may last up to several months,
individuals working within the field may experience job burnout
symptoms (Özkan and Özdevecioğlu, 2012).
Another group that is regarded as highly vulnerable to excessive stress
by academics are undergraduate students (e.g. Altmaier, 1983; Schafer,
1996; Ross et al., 1999), including accountancy students (e.g. Hou et
al., 2013; Lim et al., 2013). Bhattacharya and Bhattacharya (2015)
conducted an analysis through literature review, and concluded that ''the
major academic stress for undergraduate students include lack of leisure
time, academic performance, fear of failure, academic overload, finance,
competition between students, and relationships with university faculty''
(p. 65). Taking into consideration the accountancy profession-specific
catalysts of stress identified by Choo (1982), I argue that the sources of
stress affecting both accountancy professionals and undergraduate
students are of a considerably similar nature.
Moreover, accounting research draws attention to the degree-specific
stress catalysts, stating that ''accounting students face situations that are
unique to the field of study due to the requirements of the accounting
program and accounting courses, which include higher GPA
requirements and quantitative course content. In addition, a successful
accounting career often requires accounting students to prepare for
professional examinations'' (Hou et al., 2013, p. 2). Furthermore, it
should be noted that being able to secure a graduate position at one of
13. 7
the Big Four is a common goal among the students of accounting. Yet,
it is not unusual that these firms receive more than 500,0000
applications every year, while only 4% of them are successful (Butcher,
2016). Based on the evidence presented above, I suggest that the stress
from worries about future career and performance pressure rises, as
students are trying to achieve the best results possible in order to stand
out among other applicants while being under pressure of uncertainty
about the outcome of their efforts. Accordingly, I propose that
accountancy students are a particularly vulnerable group to be affected
by chronic stress, as throughout their academic and professional careers
they will be exposed to the stress of a similar nature over a considerable
period of time.
2.1.1 Effects of Stress on Well-being and Performance
Stress can be caused by both positive and negative experiences
(Kumari et al., 2009). Though it is true that stress can have positive
implications for wellbeing (Selye, 1983), the high levels of stress,
associated with the university environment and accountancy profession,
can produce a variety of physical and psychological disorders, including
anxiety and depression, burnout, and decreased productivity (e.g. Cox
and Griffiths, 1995; Pritchard and Wilson, 2003; Tucker et al., 2008).
The effects of stress on university students have been addressed by
many empirical studies, and the results consistently point to the fact that
14. 8
high levels of stress negatively affect both academic performance (e.g.
Lloyd et al., 1980), as well as overall quality of life (e.g. Dusselier et al.,
2006). However, some academics argue that optimal levels of stress can
enhance academic performance (e.g. Kaplan and Sadock, 2000).
Accordingly, Yerkes-Dodson law (1908) suggests that individuals under
low and high stress learn the least. In this context, Gabre and Kumar
(2012) explored the relationship between stress and academic
performance of accounting students. The findings indicate that while
there is no significant impact of perceived stress on academic
performance in general, many accounting students reported significantly
high stress scores. Gabre and Kumar (2012) suggest that this could
potentially lead to a diminished academic performance. Different results
were obtained by Hou et al. (2013) who examined the impact of
academic stress on a sample of American accounting students using
various statistical methods. The results indicate negative effect of stress
on academic performance, as well as on overall wellbeing, including
mental health. Although the researchers suggest that ''the results are of
value to university teaching staff and administrators involved with
accounting programs'' (p. 9), no specific measures to address the
problem were proposed. Similarly, Lim et al. (2013) conducted a study
on accounting students, and suggested an existence of a significant
positive relationship between perceived stress and presence of mental
health disorders. Considering the positive correlation between stress
and mental health problems in accounting students, I propose that the
high levels of stress do negatively affect their academic performance, as
15. 9
the presence of mental disorders contributes to a diminished learning
ability (e.g. Sieber et al., 1977; Shamsuddin et al., 2013).
Accordingly, a number of studies has examined the effects of stress on
anxiety and depression (e.g. Stewart-Brown et al., 2000). Thawabieh
and Qaisy (2012) suggest that if students are exposed to the high levels
of stress this might lead to a formation of anxiety and depression. The
literature also identifies the deterioration in psychological well-being as
a result of anxiety and depression caused by stress (Beck, 1995; Walton,
2002). In this regard, I suggest that as both university students and
accountancy professionals are particularly vulnerable groups to be
affected by high levels of stress, the accountancy profession should
acknowledge the existence of previously mentioned relationship as a
source of concern. Correspondingly, the negative effects of stress on the
profession has been repeatedly addressed by academics (e.g. Jones et
al., 2010). For example, Fogarty et al. (2000) point out that profession-
specific factors such as role ambiguity, role conflict, role overload may
lead to lost productivity, declined job satisfaction, emotional exhaustion,
and failure to enjoy life. While the high levels of stress experienced by
university students are often correlated with the exam period, Sweeney
and Summers (2002) point out that there is an unchallenged axiom in
public accounting is that the ‘busy season’ workload is a major cause of
stress in accountants. Moreover, literature indicates that there is a link
between stress experienced during busy season and burnout (e.g.
Guthrie and Jones, 2012).
16. 10
Burnout might be defined as a ''prolonged response to chronic emotional
and interpersonal stressors on the job that is defined by the three
dimensions of exhaustion, cynicism, and inefficacy'' (Maslach et al.,
2001, p. 397). While Choo (1986) suggests that low levels of stress may
influence the performance of accountancy professionals positively,
Cordes and Dougherty (1993) argue that burnout creates exclusively
unfavourable outcomes for both the employee and the organisation. In
addition, the literature suggests that high levels of burnout in an
individual are significantly correlated to job dissatisfaction and lower job
performance (Maslach et al., 2001). The study by Özkan and
Özdevecioğlu (2012) provides the evidence that occupational stress in
accountants has a positive effect on the burnout levels, and decreases
the life satisfaction. The researchers also emphasise the importance of
helping accountants to eliminate the effects of stress and burnout, as
happy and healthy accountancy professionals contribute to economic
and social developments. In this regard, I argue that although the
accounting literature highlights the issue as critical (e.g. Viator, 2001;
Sweeney and Summers, 2002), the academics do not propose sufficient
solutions that would help accountants to cope with the negative effects
of stress discussed above.
17. 11
2.1.2 Coping with the Negative Effects of Stress
A number of definitions of stress found in the literature put emphasis on
inability of an individual to cope with a situation (e.g. Lazarus, 1999).
Folkman and Lazarus (1980) define coping as ''as the cognitive and
behavioural efforts made to master, tolerate, or reduce external and
internal demands'' (p. 223). Examples of common coping strategies
found in the literature include optimism (Chemers et al., 2001),
mindfulness (Gibbons, 2016), social support (Hampel and Petermann,
2006), planning (Sreeramareddy et al., 2007), leisure time activities and
self-distraction (Babar et al., 2004).
Empirical evidence indicates that adequate coping strategies may help
undergraduates to effectively manage their stress levels (e.g. Wang and
Miao, 2009; Faleel et al., 2012), while failing to adopt an effective coping
strategy can have detrimental effects on their mental and physical health
(Mahmoud et al., 2012). Academics recommend implementation of
programs that would help university students with the management of
depression, anxiety, and stress (e.g. Coffman and Gilligan, 2002;
Redhwan et al., 2009). Yet, the recommendations only tend to be
abstract advices, rather than specific proposals.
For example, Redhwan et al. (2009) found that some of the coping
strategies employed by university students are: seeking for counseling
services, sharing problems with friends, proper sleeping schedule, and
18. 12
meditation. Faleel et al. (2012) indicates that the students with better
coping capabilities were less likely to experience depression. Similarly,
the results of a study by Lim et al. (2013) on accounting students suggest
that perceived stress, coping capability and mental health are
interrelated, and the researchers point out that is essential to raise
awareness about these issues. However, I argue that the suggestions
by Lim et al. (2013) only provide a reader with a vague guidance on how
to address this matter. The measures recommended are rather general,
because although the paper does offer solutions such as time
management seminars, counselling services and healthy co-curricular
activities, the specific features of these measures are not discussed.
Comparably, although the accounting literature does acknowledge the
need for stress reduction measures (e.g. Sweeney and Summers,
2002), there is only a limited number of recommendations for specific
coping strategies for accountancy professionals. For example, Özkan
and Özdevecioğlu (2012) suggest that ''there should be practical training
during university and at work about the techniques necessary to avoid
stress and occupational stress'' (p. 2796), yet, the details on a nature of
such training are not identified. Correspondingly, Jones et al. (2010)
point out that the focus of literature on coping strategies in this area is
mostly at the organizational level (Viator, 2001; Fisher, 2001). To fill in
this gap in the literature, Jones et al. (2010) investigate the impact of a
healthy lifestyle as a coping measure for role stress and burnout in public
accounting firms. Based on the result, healthy lifestyle is recommended
19. 13
as a coping strategy for accountancy professionals. However, the study
recognises limitations of this measure, as maintaining a healthy lifestyle
requires a considerable time commitment. In this context, I propose that
due to the work overload present within the profession, the suggested
solution does not provide a sufficient basis for an efficient coping
strategy, and thus, the problem needs to be also addressed from a
different perspective.
20. 14
2.2 Mindfulness
As indicated in the previous section of this chapter, the literature
acknowledges that both university students and accountancy
professionals are exposed to the highly stressful environments (e.g.
Choo, 1982; Bhattacharya and Bhattacharya, 2015). Yet, the solutions
proposed by the academics are limited, as most of them are either
abstract, insufficient, or do not consider certain aspects specific to the
occupation (e.g. Viator, 2001; Fisher, 2001; Sweeney and Summers,
2002). In this regard, I will examine the view of academia on the
mindfulness practice, and its application as a stress coping strategy for
the future accountancy professionals.
Depending on a point of view, the literature presents us with several
conceptual and operational definitions of mindfulness. The English word
mindfulness has its origin in the Pali ''word ‘sati’ that derives from a root
meaning 'to remember', but as a mental factor it signifies presence of
mind, [and] attentiveness to the present'' (Bodhi, 2000, p. 86). Although
mindfulness could be identified as one of the central aspects of Buddhist
meditation (Thera, 1962), Kabat-Zinn (2003) points out that the concept
of mindfulness is truly universal in its nature, and thus, not exclusively
Buddhist or religious. For the purposes of this dissertation, mindfulness
will be defined in its simplest form as ''moment-by-moment awareness''
without judgment (Germer et al., 2005, p. 6), since this definition is
consistent with both modern and ancient understanding of mindfulness.
21. 15
2.2.1 Benefits of Mindfulness
After mindfulness-based practice started entering Western healthcare
as institutionalised approach, researchers have produced a
considerable number of studies that support the efficacy of mindfulness-
based interventions across a wide range of populations (Shapiro, 2009).
The literature offers both theoretical arguments, as well as empirical
evidence that demonstrate a variety of benefits arising from the
mindfulness-based practice (Carmody and Baer, 2008).
The empirical evidence identifies a range of benefits arising as a result
of mindfulness practice, including: gains in working memory (Corcoran
et al., 2010; Kerr et al., 2011), effective emotion regulation (Chambers
et al., 2009), decreased task effort (Lutz et al., 2009), improved learning
processes (Hölzel et al., 2008), decreased total mood disturbance and
anxiety (Rosenzweig et al., 2003), increased information processing
speed (Moore and Malinowski, 2009), enhanced ability to express
oneself in stressful situations (Dekeyser el al., 2008), greater ability to
eliminate redundant distractive information in overwhelming situations
(Farb et al., 2010), and decreased stress levels (Shapiro et al., 2007).
Considering this variety of benefits, I suggest that mindfulness-based
practice could considerably improve the overall well-being and
performance of both university students and accountancy professionals.
22. 16
In addition, theorists explore the effects of mindfulness from a more
philosophical point of view. For example, Masicampo and Baumeister
(2007) perceive mindfulness interventions as a form of self-control
exercise leading to benefits linked to self-control programs such as
improvement in study habits, and better emotion control (Oaten and
Cheng, 2006). Thus, I suggest that as improved study habits undeniably
result in enhanced academic performance, mindfulness-based practice
can help the accountancy students to better face the stress related to
university workload, and/or professional qualification exams anxiety in
the future. Similarly, Hayes and Feldman (2004) argue that mindfulness
could be used as a tool for depression treatment, which I suggest could
help the students and accountancy professionals who were already
affected by the negative effects of stress. In addition, Wallace (2001, p.
5) suggests that mindfulness practice can cultivate a deep sense of
empathy in an individual, and provide ''a very deep sense insight into the
nature of oneself, others and the relation between oneself and the rest
of the world''. In this regard, I propose that this trait might be identified
as highly desirable in the accountancy graduates, as more
compassionate behaviour of individuals arguably leads to an improved
co-operation within a team, and hence contribute to an enhanced
productivity and better results.
23. 17
2.2.2 Mindfulness as a Coping Strategy
After Western society started acknowledging the range of benefits,
presented above, arising from the mindfulness practice, the researchers
began assessing the application of potential benefits as a coping
strategy that would help to reduce vulnerability to the negative effects of
stress in individuals (Bishop et al., 2004). The academic literature
indicates that mindfulness is effective in decreasing stress reactivity,
which significantly diminishes the effects of distress on an individual, and
also helps to develop a greater ability to control the levels of stress
experienced in an overwhelming situation (Jain et al., 2007). In addition,
Grossman et al. (2004) conclude that ''mindfulness training might
enhance general features of coping with distress … as well as under
more extraordinary conditions of serious disorder or stress'' (p. 39).
As Gibbons (2016) suggests, mindfulness is becoming more popular as
a stress management technique. The researcher examined a sample of
521 participants, and concluded that mindfulness has a strong influence
on well-being and effective coping. Kilpatrick et al. (2011) examined a
group of subjects who undergone Mindfulness-Based Stress Reduction
(MBSR) training, and found that these individuals, compared to the
untrained subjects, displayed increased connectivity within sensory
networks associated with better attentional resource allocation in
stressful situations. Similarly, Corcoran et al. (2010) propose that
through enhanced attentional capacities achieved by mindful meditation,
24. 18
one can accomplish improved emotion regulation, which I argue could
serve as an effective stress coping strategy.
Segal et al. (2002) focused on mindfulness as on the coping strategy for
individuals negatively affected by stress, and have developed a
Mindfulness-Based Cognitive Therapy (MCBT) for depression. The
results suggest that MBCT is a promising treatment, as it also targets
the recurrent depression. As recurrence of depression might be
predominantly problematic in individuals working in a stressful
environment (Hammen, 2016), I propose that mindfulness-based
practice might be a valid choice of a coping strategy for the university
students and accountancy professionals, who are unable to cope with
the negative effects of stress such as depression or anxiety. Similarly,
Roeser et al. (2013) explored the effects of mindfulness training on
reductions in stress and burnout in teachers. The results suggest that
mindfulness training holds promise for the improvement of job stress
management and feelings of burnout more effectively in the stressful
occupations. Since the academics (e.g. Özkan and Özdevecioğlu, 2012)
believe that the accountancy professionals are a particularly vulnerable
group to experience the burnout symptoms, I suggest that the
mindfulness training might be considered as a promising
countermeasure.
25. 19
2.2.3 Integration of Mindfulness-based Training into
Higher Education
The idea of integration of mindfulness-based training into higher
education is not a new concept (e.g. Duerr, 2004; Bush, 2006). Shapiro
et al. (2011) explore the arguments across the literature for the
mindfulness meditation into higher education, and conclude that ''the
applications of meditation in higher education are potentially broad,
affecting cognitive, emotional, and interpersonal domains'' (p. 36).
Accordingly, a number of researchers point out the great potential of the
integration of mindfulness-based training into university setting (e.g.
Holland, 2004; Hocking et al., 2009; Hyland, 2009), and accountancy
education in particular (Borker, 2012).
The integration of mindfulness-based training into accountancy degrees
is most commonly associated with priming accountancy students for
ethical compliance (e.g. Borker, 2012; Chang et al., 2012). Borker (2012)
suggest that accountancy students would benefit from mindfulness-
based practice as this would help them to see things from multiple
perspectives, and to understand ambiguity. I believe that the ability to
understand ambiguity would help both accountants and accountancy
students to counter the anxiety arising from uncertain outcomes which
is a common source of stress in both groups. Furthermore, Borker (2012)
elaborates on the development of a ‘mindfulness toolkit’ that would help
with the integration of mindfulness practices into the accountancy
education context. In a similar manner, Hocking et al. (2009) discuss the
26. 20
incorporation of spirituality related to mindfulness in undergraduate
accounting courses. They suggest that deep listening in a non-
judgmental way can provide students with a better understanding of
ethical issues, and develop a greater ability to deal with ambiguity.
As it has been discussed in the previous sections, depression and
anxiety resulting from stress are common factors affecting overall well-
being of accountancy students. Shapiro, et al. (1998) conducted a study
on a sample of medical students, examining the effects of an 8-week
MBSR training on the feelings of anxiety and depression. The results
displayed decrease in both anxiety and depression in comparison to the
control group. Moreover, the levels of anxiety and depression remained
low also during the exam period, which is considered to be the most
stressful for student population. Similar results were obtained by
Shapiro, et al. (2007), who explored the effects of a 10-week MBSR
training on psychology students, and observed a significant decline in
perceived stress, anxiety, and rumination. Based on this evidence, I
argue that integration of mindfulness-based training into accountancy
degrees could prevent the feelings of anxiety and depression, and
consequently improve overall life satisfaction in the future accountancy
professionals.
27. 21
2.3 Chapter Summary
From the literature review presented above, it is evident that both
university students and accountancy professionals are particularly
vulnerable groups to be affected by high levels of stress. Due to the
number of negative effects of excessive stress affecting these
populations, academics examine various coping strategies that would
allow for the effective reduction of stress. Nevertheless, there has been
only a little research that would examine the potential benefits of
mindfulness practice within the accountancy setting and its integration
into the accountancy education, as a means of effectively reducing the
negative effects of the high levels of stress.
The aim of the remaining chapters will be to address this this gap in the
literature, i.e. the paper will focus on the mindfulness practice as a
potential tool for the elimination of the negative consequences of high
levels of stress in the above-mentioned groups. As my dissertation
brings together the knowledge from the two seemingly unrelated fields,
new conclusions will be drawn. Moreover, considering the results of my
research, I hope that practical implications for the accountancy
education might arise.
28. 22
Chapter 3 – Methodology
In this chapter I will discuss and justify the methodological assumptions,
research design, research method, choice of participants, and data
analysis method.
3.1 Research Design
As my research question requires the discovery of true inner meanings
and new insights, I have decided to apply qualitative method (Zikmund
et al., 2013) that is widely applied in practice, and fits my research
objectives. The conducted research makes a use of an interpretive
philosophy, as this type of methodology aims to produce a deep
understanding of a phenomenon within a real-life context (Walsham,
1995). Additionally, due to the nature of my research, I have identified
the case study method as the most suitable, as ''through case study
methods, a researcher is able to go beyond the quantitative statistical
results and understand the behavioural conditions through the actor’s
perspective'' (Zainal, 2007, p. 1). By applying this type of research
method, I was able to explore the effects of mindfulness practice within
the context of one of the KPMG employees’ networks. In addition, as a
case study method does not require a large number of observations
(Gummesson, 2000), the method also enabled me to overcome the
potential issue of an insufficient sample size resulting from a narrow pool
of participants possessing relevant knowledge.
29. 23
3.2 Research Method – Semi-structured Interviews
In order to answer my research question, I have conducted two semi-
structured interviews that aimed at exploring the views and opinions of
the participants. The structure of questions allowed me to analyse the
perceived benefits of mindfulness in regard to the negative effects of
stress in accountancy profession that were previously identified in the
literature review. The set of questions has been divided into three
sections. The focus of section A was to obtain the understanding of the
participants’ perception of mindfulness itself, reasons for the integration
of mindfulness-based practice into their lives, range of mindfulness
techniques employed, and comparison of mindfulness, as a stress-
coping strategy, with other resilience techniques. Section B aimed at the
analysis of the network promoting mindfulness within KPMG, the
reasons behind the decision to set-up the network, and the effects on
the wellbeing of accountancy professionals who have joined this
network. The last section examined the link between the busy season
and mindfulness, and explored the idea of integration of mindfulness-
based training into accountancy education at the university level from
the perspective of the interviewees. In addition, the participants were
asked for any additional comments on the role of mindfulness in the
accountancy profession.
The nature of semi-structured interview allowed me to focus on the key
issues, as well as to ask additional questions, and thus making each
30. 24
interview unique. To avoid the possibility of influencing the participants,
I used open-ended questioning which has provided me with the non-
biased opinions from the respondents (Foddy, 1993). For the list of the
key questions, please refer to the Appendix A.
Both interviews were conducted using Skype, because this method
allowed me to overcome constraints such as geographical distance, and
time scarcity (Burkitt, 2004). Both interviews were audio-recorded. The
time frame of one hour allowed me to cover the key topics, as well as to
provide the room for any additional remarks that the participants
considered to be relevant. Prior to conducting the interviews, ethical
consideration was addressed, and the Ethical approval from the
Research Ethics Committee was granted.
3.3 Participants
As the area of research is quite narrow due to its novelty, the participants
had to be chosen carefully. Potential interviewees were identified
through the process of literature review. The first participant, Mr Nick
Baber, has been approached via a social media platform [Twitter]. The
second participant, Mr Vincent Neate, has been identified using the
technique of snowball sampling, which is frequently employed in
qualitative research interviews. This research strategy allowed me to
approach the participant that would be otherwise difficult or impossible
to contact (Hendricks et al., 1992).
31. 25
Gummesson (2000) notes that ''if you want an in-depth understanding of
the mechanisms of change, you need not study a large number of cases''
(p.3). Accordingly, after the initial analysis of potential interviewees, the
number of two participants have been identified as adequate, taking into
account the depth of understanding required to answer my research
question. Both interviewees have been working within the accountancy
environment for many years, and they both also have an experience of
the integration of mindfulness into the accountancy setting. Working in
one of the Big 4 firms, in May 2015 they have set-up together the ‘Be
Mindful Network’. The platform has been created as a support network
for the individuals within the company to enable them to become more
self-aware, and to promote the mental health discussion. The views of
both participants on the topic of mindfulness are particularly relevant,
since they set up the network as a result of recognising a need for this
type of support structure within the company (Baber, 2015). In addition,
both participants have given interviews on the similar topics in the past,
and are passionate about the about fighting the taboos surrounding the
mental health in business organisations (Baber, 2015).
To familiarise the interviewees with the nature of my research, I provided
both interviewees with the Plain Language Statement (Appendix B), and
I asked them to sign the Consent Form to confirm their willingness to
participate in my research (Appendix C) prior to the interview. The
participants agreed to be audio-recorded, and acknowledged that they
32. 26
are willing to be identified by name in any publications arising from the
research.
3.4 Data Analysis Method
To be able to examine the qualitative data obtained through the semi-
structured interviews, I have employed a discourse analysis method
jointly with the thematic analysis. The discourse analysis technique
focuses on the implied meaning of the text, rather than its literal
meaning, allowing the researcher to decode the hidden messages (Gee,
2010). On the other hand, the thematic analysis approach provided me
with guidance on the appropriate stages of qualitative data analysis, as
well as on the interpretation of data (Braun and Clarke, 2006). This joint
technique also fits the interpretive philosophy previously identified as
suitable for this study, as it allows me to answer my research question
through gaining an in-depth understanding of a phenomenon within the
case study context.
33. 27
Chapter 4 – Discussion of Findings
In this chapter I will present the key findings arising from my research.
The results are based on the data that I have collected through the semi-
structured interviews, and subsequently analysed by employing the
discourse analysis jointly with thematic analysis. The empirical evidence
presented below contributes to the existing body of literature within the
accountancy discipline, addressing the benefits arising from the
integration of mindfulness-based practice into the accountancy
education.
4.1 Accountancy Environment and Effects of Stress on
Mental Health
As previously highlighted in the literature review chapter, stress is an
unavoidable part of the accounting work environment (Choo, 1982). In
this regard, both interview participants underlined the enormous role of
stress in their lives arising from the professional services setting. Factors
such as role responsibility, fierce competition, heavy workload, long
hours, professional examinations, worrying about past and future
events, or uncertainty of outcomes arising from the decisions one
makes, have been identified as some of the common stress catalysts.
Although the literature commonly identifies busy season as the source
of occupational stress within the profession (e.g. Fogarty et al., 2000),
34. 28
both participants suggested that this only might be the peak of the
iceberg.
For a lot of accountants, the busy season is just a part of their job,
so it is not necessarily the worst situation. The reality is that there
are all sorts of causes of stress in a work place. (P2)
There are other periods of the year when the accountants are
under enormous stress, for example because of the hours they
work. (P1)
In addition to the heavy workload, the participants also highlighted the
competitive spirit present in the Big 4 firms, which might be observed
between the accountancy students too (Butcher, 2016). P1 noted that
thoughts such as ''You work with very bright people. How could you get
promoted? How could you get more money?'' would be present
throughout his career. I suggest that the essence of perfectionism in
combination with the heavy workload would then inevitably lead to a lot
of internally created pressure, as it has been described by P1.
Similarly, P2 observed that ''for a lot of people the period running up to
half-year and annual appraisals would be a very stressful period, even
for the people who perform well.'' In addition to the performance
appraisal anxiety, I propose that the professional examinations may also
further amplify this concern that arises from the uncertainty about the
future career development. This finding underlines the remark by Hou et
al. (2013) who highlight the magnitude of stress arising from the
examinations unique to the accountancy field. Furthermore, P1 noted
35. 29
that ''there is a high-pressure play around if you fail your exams you are
pretty much out, and that is more than a lot of people can cope with.''
Accordingly, P1 also pointed out that ''any period when you have to
devote 100%+ of your time to work over too many hours a day will cause
the same problems, such as stress, depression, anxiety, and physical
health problems, as it is all linked''. In this respect, the findings of Özkan
and Özdevecioğlu (2012) suggest that prolonged periods of stress
experienced by accountants lead to job burnout symptoms as described
by P1. Similarly, a study conducted on accountancy students by Lim et
al. (2013) highlights the relationship between stress and its effects in a
form of mental disorders.
*
* *
36. 30
In 2015 the participants have set up together the 'Be Mindful Network',
as they acknowledged the need for a support structure that would
address these issues within the company (Baber, 2015). In this respect,
P2 shared his view on how the organisations might be affected by the
individual’s need for effective coping mechanisms.
We need to get better at understanding that people do have a
need for some mental space, and I think of mental space as of
the reward of practicing mindfulness. If we cannot manage our
businesses in the way that respects the individual’s need for
mental space, then we are going to find it very difficult to have
productive and effective organisations. (P2)
Although P2 highlighted the role of mental space as crucial for the
organisations providing professional services, both participants also
drew attention to the presence of stigma still being attached to the
subject.
One of the biggest problems is that if somebody expresses the
need for mental space, a very large proportion of the working
population dismisses that as a weakness. Whereas, the reality is
that having mental space is absolutely vital to the good working
of the brain. (P2)
The participants suggested that the formation of the 'Be Mindful Network'
was a great catalyst of a mental health discussion within the
organisation. P1 also pointed out that the popularity of the events
organised by the network underlines the demand for being able to openly
express one’s concern about their mental health challenges.
Nevertheless, both interviewees highlighted the importance of the
37. 31
discussion about mental health matters in the accountancy context. This
finding is consistent with the accounting research, as Lim et al. (2013)
suggest that it is essential to raise awareness about these issues to
ensure that the needs of those affected by the negative effects of stress
are met. The evidence obtained through the interviews suggests that the
accountancy profession could greatly benefit if this type of discussion
was already encouraged at the university level. Yet, P2 shared his view
that in terms of what can be done for the individuals suffering from a
variety of psychological pressures ''we are a long way from fully being
able to say that we believe that prejudices around mental health and
mental wellbeing do not still exist in our organisation or other
organisations.'' (P2). As the literature indicates that the mindfulness
practice can cultivate a deep sense of empathy in an individual (Wallace,
2001), I suggest that an integration of mindfulness-based training into
the accountancy degrees could help to alleviate this issue. By
completing a mindfulness-based training, the future accountancy
professionals would be likely to exhibit compassionate behaviour
towards their peers, which would in turn result in a more open discussion
about the mental health matters.
4.1.1 Section Summary
The evidence obtained suggests that stress is a significant factor that
affects the wellbeing of accountants. The participants highlighted that
the occupational stress arises from a number of different sources, and
38. 32
may result in both mental and physical health problems. The results
suggest that the accountants should be provided with an adequate
mental space and coping strategies, in order to eliminate the negative
effects of stress. Nevertheless, the interviewees pointed out that the
stigma around the mental health that is still present in organisations, and
underlined the vital role of an open discussion in this regard.
4.2 Mindfulness in the Accountancy Setting
Although academics do acknowledge the need of accountancy
professionals for effective stress coping measures (e.g. Guthrie and
Jones, 2012), the literature only offers a limited number of
recommendations for specific coping strategies. In addition, prior
research on mindfulness as a stress coping mechanism in accountancy
setting is limited. Yet, a considerable number of studies that support the
efficacy of mindfulness-based interventions have been already
conducted across a wide range of populations (Shapiro, 2009).
In this regard, both interviewees identified several threats to the well-
being of accountancy professionals arising from the stress inherent to
the occupation, and highlighted the benefits of mindfulness. As
previously discussed above, long hours are a common source of stress
in accountancy professionals. In relation to the negative effects of stress
as a result of long working hours, P1 suggested:
39. 33
There are periods of the year when the accountants are under
enormous stress because of the hours they work. If you are
working fifteen hours a day, the body is not made up to cope with
that over a sustained period of time, so without mindfulness and
without taking care of your physical health it is likely for people to
suffer from stress.
During the interviews, both participants noted the importance of healthy
lifestyle, as a complementary measure to the mindfulness practice,
emphasising the inter-connectedness of mental and physical health. In
this regard, P1 noted that ''you cannot have one without the other one,
and if you are in denial about either one then it is going to be a real
struggle''. Similarly, Jones et al. (2010) drew attention to the positive
impact of healthy lifestyle, as a coping mechanism, on role stress and
burnout in the accountancy workplace. However, the literature fails to
acknowledge that the overall wellbeing and life satisfaction of
accountancy professionals could be improved by adopting the
combination of practising mindfulness and healthy lifestyle.
*
* *
Another major factor affecting the stress levels of accountants discussed
during the interviews was ambiguity. P2 highlighted the prominence of
uncertainty within the profession, and remarked its effects on anxiety. In
addition to the common sources of ambiguity, he also noted that
nowadays the accountancy professionals might also face further
pressures such as the breakdown of traditional structures, or the fear of
40. 34
artificial intelligence replacing the human workforce. Yet, P1 suggested
that:
If you are meditating, and if you are practicing mindfulness, a lot
of it will teach you to specifically focus on what is in front of you
at that particular time, and not be worried about what has
happened before or might happen in the future.
This finding is consistent with Hocking et al. (2009) who propose that
accountancy students would benefit from being mindful. The
researchers suggest that mindfulness-based practice would help the
students to develop the ability to deal with ambiguities of the business
environment, because in a critical situation they would be able to identify
and to focus on what is relevant, as opposed to being paralysed by the
situation itself. In addition, I suggest that the statement above also
underlines the benefits of mindfulness in relation to the job performance,
since enhanced focus leads to a greater efficiency. When asked about
the effect of mindfulness-based practice on the accountancy
professionals who joined the 'Be Mindful Network' in regard to job
performance, P1 also remarked that:
Mindfulness can really help you to just focus on how do you get
the best out of what you are faced with right now. When I am
feeling mentally healthy, I am absolutely more productive and
better at my job. There is direct impact, but it is extremely difficult
to measure.
Quantitative data would indisputably shed more light on a precise nature
of the benefits arising from a mindfulness-based practice in the context
41. 35
of accountancy profession. Unfortunately, as P1 noted: ''We ['Be Mindful
Network'] are not able to measure it yet, as we are at the start of the
journey, and we do not collect data on it''. Nevertheless, the researchers
documented a range of benefits resulting from practicing mindfulness
that arguably lead to enhanced productivity; these include for example:
gains in working memory (Kerr et al., 2011), decreased task effort (Lutz
et al., 2009), increased information processing speed (Moore and
Malinowski, 2009), greater ability to eliminate redundant distractive
information in overwhelming situations (Farb et al., 2010), and
decreased stress levels (Shapiro et al., 2007).
Similarly, P2 also pointed out the link between the job performance and
mindfulness, however, from his perspective, mindfulness practice
contributes to an improved quality of relationships in the workplace, and
thus a more efficient teamwork and co-operation. This observation is
supported by the evidence by Borker (2012) who proposes that
mindfulness-based practice could help accountancy students to see
things from multiple perspectives.
*
* *
The participants were also asked for the examples of other stress coping
strategies they would use. P1 remarked that he would engage in
activities such as socialising, listening to music, driving a sports car,
42. 36
playing musical instruments, collecting vinyl records, or exercising.
Nevertheless, when comparing these stress-relieving interests with
mindfulness, he added:
Mindfulness is a different thing for me, none of this stuff matters,
because it is external, while mindfulness is internal thing for me.
P2 stated that before practicing mindfulness, he would engage in leisure
time activities that would distract him from the sources of stress in his
life, such as partying. He also added that he does not employ the self-
distraction as a coping mechanism anymore, as mindfulness helps him
to deal with difficult and stressful situations. In addition, P2 pointed out
that in his case, the combination of exercise and mindfulness would lead
to a greater productivity in comparison with the other stress relief
techniques he would use before.
According to the literature, leisure time activities and self-distraction are
considerably common coping strategies used to manage one’s stress
levels (Babar et al., 2004). However, both participants emphasised the
benefits of mindfulness over the advantages of self-distractions
methods. This finding may be supported by Gibbons et al. (2016) who
conclude that while ''avoidance; in the form of self-distraction,
disengagement from others or substance use, has adverse effects on
well-being'', mindfulness, on the other hand, ''promotes well-being and
effective coping'' (p. 17).
43. 37
4.2.1 Section Summary
The findings underline the importance of mindfulness-based practice in
the accountancy setting, and its benefits as a stress coping technique.
The evidence suggests that mindfulness has a positive effect on job
performance, workplace relationships, ability to cope with long working
hours over a sustained period of time, and reduction of anxiety resulting
from ambiguity. In addition to employing mindfulness as a standalone
coping strategy, the participants also highlighted its potential to be used
in conjunction with other stress coping measures. Nevertheless, the
interviewees also noted that mindfulness offers a wider range of benefits
in comparison with other stress reduction techniques, such as self-
distraction or disengagement.
4.3 Integration of Mindfulness into Accountancy Setting
The empirical evidence obtained through the interviews depicts the need
of profession for effective stress reduction measures as critical, and
underlines the considerable potential of employing the mindfulness-
based practice as a coping strategy in the accountancy setting.
Accordingly, the participants made a number of remarks in regard to the
role of education system in the personal development of future
accountancy professionals. During both interviews, it has been
emphasised that nowadays the employers are looking for well-balanced
people, rather than 'just' number-crunchers.
44. 38
The world today is multipolar, it is collaborative, it is far more
creative, and inventive than anything we have seen through the
history. All of these things imply that the old left brain logical role
played by the accountants needs to evolve. (P2)
P1 suggested that the universities should give their students an option
that would allow for the development of resilience and stress coping
techniques, as well as of overall wellbeing which includes healthy mind
and body. The literature explores the integration of above mentioned
components individually (e.g. Borker, 2012; Jones et al., 2010), yet, the
evidence obtained through the interviews suggests that there is a need
of the future accountancy professionals for a balanced coping
mechanisms curriculum component which is not addressed.
In this regard, P2 also highlighted the value of scientific development in
this area, and the moral responsibility arising from this knowledge:
We [society] now know enormous amounts about the way that the
brain works. We now know how to help people who are having
difficulties through mindfulness and other techniques, and it is
negligent of us [society] that we do not teach and help young
people to grow up with the ability to manage their minds
appropriately.
However, although the accountancy literature acknowledges the
benefits of mindfulness-based practice and considers its integration into
higher education, it is most commonly associated with priming
accountancy students for ethical compliance (Borker, 2012). Yet, I
propose that the empirical evidence presented above, gives rise to a
distinct outlook on why the educators should consider a mindfulness-
45. 39
based curriculum component as an eventually integral part of the
learning process.
*
* *
The ability to manage one’s mind has been emphasised as vital in the
accountancy work environment by both participants. For example, P2
drew attention to the utmost importance of mindfulness practice,
highlighting that it is the human capital that makes the accountancy
firms able to provide the professional services:
The brains of the people that you employ in the accounting
profession are the only asset of any value that you have got. If
you create an environment in which those brains cannot perform
to their best ability, then you are not only harming the people
whose brains those are, but you are actually harming your own
business as well.
In this context, I propose that it is not only the accountancy firms, whose
greatest assets are the brains of its people, but also the universities.
Therefore, the integration of mindfulness-based practice into the higher
education might also be considered on the grounds of providing with
students with better conditions to perform to their best abilities.
Moreover, as accountancy professionals must sit a number of exams in
order to obtain their professional qualification, there is another parallel
between the accountancy firms and universities. The exam anxiety is
46. 40
arguably a common denominator affecting both students and
professionals. In this regard, P1 noted that whilst it is difficult to put a
number on it, qualitative measures suggest that the accountants
studying for the ACCA qualification who have joined the ‘Be Mindful
Network’, are getting the benefits of the mindfulness practices such as
improved productivity, and increased ability to cope with internal
pressures. I suggest that this finding indicates that incorporating the
mindfulness component into the curriculum would not only benefit the
accountancy students during their university time, but would also help
them to alleviate the stress while preparing for the professional
qualification exams.
*
* *
Considering the possible drawbacks of an integration of mindfulness-
based practice into higher education, the literature draws the attention
to the lack of experienced instructors (Germer et al., 2005), and the time
scarcity faced by students (Tang et al., 2007). Yet, as both participants
pointed out, at the beginning of their ‘journeys of mindfulness’ they would
develop their practice with a help of smartphone meditation applications,
breathing exercises, and/or by listening to peaceful music. Discussing
the time scarcity aspect, P2 underlined the fact that while meditation
takes place for a specific period of time, mindfulness itself is an ''inner
47. 41
way of thinking'', and therefore one does not have to arrange a specific
time slot for it.
You can be mindful all the time, but you have to try. (P2)
Therefore, it could be argued that although one does not need to
incorporate in their schedule, it does require conscious effort. Similarly,
in regard to the need of experienced teachers, P1 noted that ''if it works
for you, you do not have to have anybody else doing it with you''. Yet, as
Germer et al. (2005) advise, the support of an instructor might help the
learner to appreciate the full benefits arising from the practice. In the
context of empirical evidence presented above, I propose that if the
future accountancy professionals invested their time in the mindfulness
training provided by the university, they would be able to progress with
their practice according to their own preferences. The students would be
made aware of the benefits of mindfulness as a stress coping strategy,
and so they would be able to employ it as a coping mechanism during
their studies as well as in their future careers.
4.3.1 Section Summary
The increasing levels of stress and changing nature of accountancy
workplace, create a setting where a mindfulness-based practice could
be incorporated to benefit both professionals and organisations. The
evidence suggests that the universities should consider giving their
48. 42
students an option that would promote personal development and ability
to cope with stress, as nowadays the employers are looking for well-
balanced individuals. In addition, the results indicate that the factors
such as time scarcity and experienced mindfulness teachers, do not
constitute a significant barrier for the integration of mindfulness-based
curriculum component into accountancy education.
49. 43
Chapter 5 - Conclusion
In this chapter I will summarise my study and its contribution to the
literature, identify its limitations, and acknowledge the areas for future
research.
5.1 Main Findings and Contribution to Accountancy
Literature
The purpose of this study was to examine the benefits of integration of
mindfulness training into the higher education, as a means of effectively
reducing the negative effects of stress on mental health and
performance of the future accountancy professionals. The empirical
evidence that was obtained via semi-structure interviews, and analysed
in conjunction with the literature review, allowed me to fill in the
addressed gap in the literature. The research participants had a first-
hand experience of the integration of mindfulness into the accountancy
setting, which enabled me to gain an in-depth understanding of the topic.
In addition, both interviewees have been working in the accountancy
environment for many years, and so they were familiar with the
challenges awaiting future accountancy professionals.
The findings highlight the issue of considerably stressful working
environment previously addressed by academics (e.g. Choo, 1982), as
the participants identified a number of stressors unique to the industry.
While the literature commonly recognises busy season as the main
50. 44
source of occupational stress within the profession (e.g. Sweeney and
Summers, 2002), the obtained evidence suggests that the accountants
must also face other numerous highly stressful factors such as half-year
and annual appraisals, workplace competition, and/or uncertainty about
the future career development. Taking into account these results, and
the study by Hou et al. (2013), I propose that the future accountancy
professionals are particularly vulnerable to chronic stress arising from
factors such as heavy workload, long hours, high degree of competition,
perfectionism, and/or appraisal anxiety. The participants’ observations
also suggested that there is a negative relationship link between these
factors and overall wellbeing of accountants. Besides the negative effect
on mental health, the evidence also underlines adverse impact of stress
on individual and organisational productivity. Although the previous
accounting research acknowledges the need for stress reduction
measures in this context (e.g. Fisher, 2001), the literature mostly offers
only general recommendations instead of specific coping strategies (e.g.
Viator, 2001).
This paper contributes to the identified area of research by exploring the
role of mindfulness, as of a standalone coping strategy in the accounting
context. The obtained results support the findings of previous studies on
the benefits of mindfulness (e.g. Carmody and Baer, 2008). Accordingly,
I argue that a mindfulness-based component integrated into the higher
education would provide the future accountancy professionals with a
powerful stress-coping strategy. The accountants would be able to enjoy
51. 45
the benefits such as increased productivity, decreased appraisal anxiety,
improved ability to cope with ambiguity, and/or better-quality of
relationships in the workplace.
Furthermore, the evidence obtained through the interviews extends
previous studies by highlighting the importance of mindfulness practice
as a coping measure that is complementary to the other stress reduction
measures found in the accountancy literature such as healthy lifestyle
(Jones et al., 2010), practical training during university (Özkan and
Özdevecioğlu, 2012), and/or counselling services (Lim et al., 2013).
Moreover, this paper also offers a new perspective on the integration
mindfulness practice into the curriculum, since previous studies
exploring the mindfulness in context of accountancy students had mostly
focused on its effects on ethical compliance (e.g. Borker, 2012).
I propose that the findings of this study should be considered as a basis
for the development of a specific techniques that would effectively target
the negative effects of stress on mental health and productivity within
the profession. Accordingly, I suggest that the results of this research
create practical implications for the accountancy education, as it is
undeniably in the interest of the profession to produce healthy and well-
performing accountants who are able to operate in a complex global
society.
52. 46
5.2 Future Research and Limitations
Although the study produced valuable insights for the accountancy
research, and practical implications for the education, I suggest that
certain limitations and opportunities for future research should be
considered. Most importantly, as the area of research is quite narrow
due to its novelty, the participants had to be chosen carefully, which in
turn affected the number of interviews. Nevertheless, the findings
suggested the importance of mindfulness in the accountancy setting is
growing, and thus, future research will be able to overcome this
limitation.
The qualitative nature of case study method allowed me to ''go beyond
the quantitative statistical results and understand the behavioural
conditions through the actor’s perspective'' (Zainal, 2007, p. 1).
However, as the participants pointed out, the quantitative data would
enhance our understanding of the extent of the effects of mindfulness
practice in the accountancy environment. Therefore, I propose that
future research could benefit from a multi-method approach to data
collection, as the combination of qualitative and quantitative research
method arguably produces a deeper understanding of a phenomenon
(Saunders et al., 2012).
Lastly, in the light of the practical implications arising from this paper, I
suggest that the accounting research could greatly benefit from a
53. 47
longitudinal study that would observe the effects of integration of
mindfulness-based curriculum component into the higher education over
time. This type of study could examine the variables such as
performance or individual components of mental health affected by the
high levels of stress present in the accountancy. I believe that findings
of such study could direct a considerable amount of attention of the
profession and academics to this novel, yet compelling, area of
research.
54. 48
Appendix A
Interview Questions
Section A
1. What is your understanding of mindfulness? How would you define it?
2. What were the reasons for incorporating mindfulness into your life?
3. Before incorporating the mindfulness practice into your life, what were
the stress coping strategies that you would use? How would you
compare them to mindfulness?
4. What mindfulness techniques do you use and what effects, if any, have
you noticed?
Section B
5. Why did you decide to set-up a network promoting mindfulness within
KPMG?
6. In your blog post from last year you have mentioned that since the Be
Mindful Network was founded, over 600 people have joined this
network. What was the initial feedback from the people who have joined
the network?
7. Be Mindful Network has now been in place for more than a year. What
effect, if any, have you observed that mindfulness-based practice has
had on the accountancy professionals who joined the network in regard
to the following matters?
a) stress levels
b) job performance
c) anxiety and depression
55. 49
d) mental health
e) physical health
f) overall wellbeing and life satisfaction
Section C
8. There is an unchallenged axiom in public accounting is that the ‘busy
season’ workload is a major cause of stress in accountants. What
effects, if any, do you think that mindfulness-based practice can have
on overall wellbeing of accountancy professionals during this period of
the year?
9. Do you have any thoughts on integration of mindfulness-based training
into accountancy education at the university level?
10. If you have any additional thoughts or ideas about the role of
mindfulness in the accountancy profession, or any other related
remarks, please write your comments below.
56. 50
Appendix B
Plain Language Statement
Study title: Accountants, ''Be Mindful''!: a Case Study of Be Mindful Network, KPMG
Name of Researcher: Zoe Zuzanne Balek
You are being invited to take part in a research study. Before you decide it is
important for you to understand why the research is being done and what it will
involve. Please take time to read the following information carefully and discuss
it with others if you wish. Ask us if there is anything that is not clear or if you
would like more information. Take time to decide whether or not you wish to
take part.
Thank you for reading this.
57. 51
What is the purpose of the study?
The study is going to contribute to my undergraduate dissertation. It is to
understand whether the integration of mindfulness-based training into
education at the university could increase the overall wellbeing of future
accountancy professionals through decreasing the stress levels. This interview
will provide me with an in-depth understanding of the examined area, and thus
it will enable me answer my research question.
Why have I been chosen?
As an accountancy professional with experience of the mindfulness-based
practice, your views on the topic of integration of mindfulness into the
accountancy environment are particularly relevant. Your unique insights into
this area will enable me to answer my research question.
Do I have to take part?
No. I will be grateful if you participate in this study but you are free to refuse
to do. Participation in this interview is voluntary, and if you feel you cannot or
do not want to take part there is no obligation to do so.
What will happen to me if I take part?
There will be no follow up questions or interviews. No physical or emotional
risks are anticipated. However, if you find it uncomfortable to answer any of the
questions, please disregard that question.
Will my taking part in this study be kept confidential?
As the one of the two participants upon whose views will be built the case
study, you will be identified by name in my dissertation.
58. 52
Please note that assurances on confidentiality will be strictly adhered to unless
evidence of wrongdoing or potential harm is uncovered. In such cases the
University may be obliged to contact relevant statutory bodies/agencies.
What will happen to the results of the research study?
The results of the study will be collected and analysed to draw conclusions that
will contribute to my dissertation topic. On completion of the dissertation the
data will be destroyed.
Who has reviewed the study?
This study has been reviewed by the University of Glasgow’s Ethics Approval
Board, and my dissertation supervisor, Dr Paul Ahn.
email: Paul.Ahn@glasgow.ac.uk.
Contact for Further Information
If you have any concerns regarding the conduct of this research project, you
can contact the Adam Smith Business School Ethics Officer at:
business-ethics-applications@glasgow.ac.uk
59. 53
Appendix C
Consent Form
Study title: Accountants, ''Be Mindful''!: a Case Study of Be Mindful Network, KPMG
Name of Researcher: Zoe Zuzanne Balek
I confirm that I have read and understood the Plain Language Statement for
the above study and have had the opportunity to ask questions.
I understand that my participation is voluntary and that I am free to
withdraw at any time, without giving any reason.
I consent to interview being audio-recorded.
I do not consent to interview being audio-recorded.
60. 54
I acknowledge that I will be referred to by pseudonym, if I am not willing to
disclose my name.
I acknowledge that I am willing to be identified by name in any publications
arising from the research.
I agree to take part in this research study.
I do not agree to take part in this research study.
Signature Section
Name of Participant: ________________________
Signature:________________________
Date: ________________________
Name of Researcher: Zoe Zuzanne Balek
Signature: ________________________
Date: ________________________
61. 55
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