Publikationen

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dc.contributor.author: Schölzel, Christian

This study focused on trainers’ professional knowledge and skills. Forty-one aspects of trainer knowledge were identified from the empirical research literature and presented in an online questionnaire to 200 trainers, 253 trainees and 93 human resource development practitioners. The respondents rated the importance of each knowledge aspect for the professional activities of a trainer on a six-point Likert scale. The results indicate that subject-matter knowledge and communication techniques are considered vital for trainers, along with content-specific instructional knowledge such as specific training methods. Additionally, trainers are expected to provide clarity and structure, build relationships with trainees and create a constructive learning environment. Implications for future research and training practice are discussed.

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dc.contributor.author: Atik, Didem; Nickolaus, Reinhold

The costs of the Global Financial Crisis in terms of lost GDP growth have been higher in Europe than in the US. This is likely due to the outbreak of the European Sovereign Debt Crisis. To countervail its negative effects, the EU has made considerable efforts to initiate the European Banking Union with its ideal of a level playing field among credit institutions. In spite of these harmonization efforts, the level of heterogeneity of banks across member states in terms of their average performance, capital adequacy, and asset quality remains high. Banks in the Southern and Eastern European periphery are found to be less profitable and riskier than their counterparts in other regions of the EU. Given that such differences can be traced back, at least partially, to country-specific factors – economic, legal, and institutional conditions – applying the same prudential rules to all EU banks may fail to comply with the level-playing-field paradigm and actually distort the competition among European banks. The European banking sector is characterized by a rich variety of governance.

Wenig ist bekannt über das Vorgehen von Weiterbildenden bezüglich des Teilnehmertransfers. 15 leitfadengestützte Interviews wurden mit Führungskräftetrainer/innen durchgeführt und inhaltsanalytisch ausgewertet. Im Ergebnis verfügen die Befragten über ein breites, größtenteils mit der Forschungslage korrespondierendes Handlungsrepertoire und Wissen: Transfer wird als kontinuierlich verstanden und entsprechend gestützt, spezifische Lehrendenmerkmale werden als transferwirksam benannt. Zusätzlich beinhalten die Daten neue, plausibel erscheinende Transferaktivitäten.

For decades, legislators worldwide have been discussing the merits of regulating their national audit markets. In this debate, the focus has primarily been on the regulations' effects on incentives, both those of preparers of financial statements to report truthfully and those of auditors to detect errors or even fraud and to correctly report their findings to the public. For some of the proposed measures, the empirical evidence as to whether they indeed improve such incentives remains inconclusive. In addition, there is a concern that certain regulations could negatively affect the structure of the audit market. Changes in the market structure, in turn, can either attenuate or reinforce the regulations' effects on preparers' and auditors' incentives. To a large extent, this unintended side-effect has been neglected in the discussions. We adapt a spatial competition model to the audit market. This model allows simultaneously analyzing the incentive and market structure effects resulting from regulations and thus determining their overall impact.

By adapting the job demands-resources model of Demerouti et al. Journal of Applied Psychology, 86(3), 499–512, (2001) to vocational problem-solving situations, we aimed to investigate how, and to what extent, problem-solving demands and personal resources affect stress responses and task interest. Therefore, we used a problem-solving task from the business administration domain in a computer-based office simulation. We assigned 58 participants into two groups. The treatment group worked on the problem scenario, whereas the control group was instructed to inspect the computer-based scenario and to check the software’s usability without solving the problem. Problem-solving demands, perceived stress, task interest, cardiovascular parameters, and cortisol concentration were assessed before, during and after the task at several time points. The vocational problem-solving task was associated with perceived time pressure, uncertainty, mental effort, task difficulty, and perceived stress. In addition, we found higher heart rate and cortisol concentration and lower heart rate variability values in the treatment group (compared to the control group) at the end of the task. Furthermore, we found that content knowledge buffers the impact of problem-solving demands on stress responses and it maintains task interest under high mental effort. Overall, we found evidence that vocational problem-solving activities bear stress-evoking potential and personal resources may provide buffering and maintaining functions.

Context: Following the social cognitive career theory of Lent, Brown, and Hackett (1994), the current study examines the effect of role models’ professions and practical internship experiences on the choice of professional environment independent of professional interests. Embedded in the Swiss context with its strong vocational training system, the paper outlines to what extent the desired professional environment is realized in the chosen apprenticeship two years later and how this realization can be predicted. The theoretical model proposes that students form direct professional experiences during their first internship(s). If those experiences are positive, students choose an apprenticeship in the same professional environment. Students have indirect (vicarious) professional experiences through their role models. If those experiences are positive, students choose an apprenticeship in the role model’s professional environment. The study examined whether, independent of professional interests, direct experiences in internships and indirect experiences through role models’ professions predict the realization of a desired professional environment in an apprenticeship.

Method: The longitudinal sample consists of N = 348 seventh- and ninth-grade students from four German-speaking Swiss cantons. Professional interests and environments were measured using standardized questionnaires. The professional environments of the desired professions, the chosen apprenticeships, the role model’s professions, and the internship’s professions were coded using Holland’s (1997) interest types: realistic, investigative, artistic, social, enterprising, and conventional (RIASEC).

Results: In 53% of the cases, students chose an apprenticeship in the professional environment they desired. In 53% of the cases, the chosen professional environment corresponded with the professional environment of the student’s two most important role models. In 39% of the cases, those role models were their parents. By means of logistic regression analyses, we can show that role models’ professional environments and the professional environment of the first internship influenced the realization of the desired professional environment at the end of lower secondary school, independent of the effect of the individuals’ interests.

Conclusions: Results show that direct professional experiences in internships and indirect experiences of role models influence the realization of the desired professional environment, independent of professional interests. In a contextual approach, career counselling should include the role model’s profession and how it corresponds with the client’s interests and professional desires. Moreover, role models, especially parents, have a responsibility to reflect on how their goals influence students’ career choice processes.

We appreciate the helpful comments of W. Robert Knechel, J. Reed Smith, Thomas Hemmer (editor), and two anonymous referees. We also thank the participants in the 2013 Workshop on Analytical Research in Financial Accounting, the 2013 Asian-Pacific Conference on International Accounting Issues, the 2014 Annual Congress of the European Accounting Association, the 2014 American Accounting Association Annual Meeting, the 2015 Annual Meeting of the German Academic Association for Business Research, and the 2015 European Auditing Research Network Conference for their valuable remarks and suggestions.

An earlier version of this paper won the Vernon Zimmerman Best Paper Award for the 2013 25th Asian-Pacific Conference on International Accounting Issues.

It is well known that the explicit costs of raising a child have grown over the past several decades. Less well understood are the implicit costs of having a child, and how they have changed over time. In this article, we are the first to examine the evolution of the implicit costs of motherhood over the lifecycle and across generations using high quality administrative data. We estimate that the lifetime labor market income gap between mothers and women who never have children (never-mothers) decreases from around $350,000 to $280,000 between women born in the late 1940s and late 1960s. Gaps tend to increase monotonically over the lifecycle, and decrease monotonically between cohorts. Our evidence suggests that changes in the gaps are caused by changing labor force participation rates.