In South Africa, there is a shortage of black chartered accountants, with some progress being made in transforming the industry. Accounting firms’ managers must be prepared to effectively manage the increasing diversity of the profession.
The purpose of the study was to identify the managerial competencies required by accounting firms managers to effectively manage diversity in KwaZulu-Natal.
The setting for this study is accounting firms in KwaZulu-Natal.
A prospective, descriptive and analytical, cross-sectional design using systematic sampling was employed. The responses of 45 accounting firms’ managers and 114 trainees were analysed.
Both managers and trainees perceived the six managerial competencies important in managing diversity, but the ranking order of perceived importance indicated that there are variations in ratings. Teamwork and self-management competencies were highly rated by managers, while communication and teamwork competencies were highly rated by trainees.
The managerial competencies are vital for the accounting firms’ managers. The study suggests that the accounting firms’ managers should consider the importance given by trainees and by themselves in prioritising the most important competencies they require in managing diversity. Accounting firms are encouraged to incorporate the six managerial competencies into the job descriptions or job advertisements and in the firms’ management development programme or training and development programme as the managerial competencies will assist managers in managing the diverse workforce effectively.
In South Africa, there is only one accounting body, that is, the South African Institute of Chartered Accountants (SAICA) that manages the designation Chartered Accountant (South Africa) – CA(SA). To become a CA(SA), one must complete university studies (Bachelor’s degree in accounting and Certificate in theory of accounting), a training contract, qualifying examinations (part I and part II) and register with SAICA in order to use the designation CA(SA). Chartered accountants work in the public sector, private sector and in government.
The official SAICA statistics indicate that, in the apartheid era in South Africa, white people dominated the accounting industry, almost exclusively constituting the profession (
New admissions to the South African Institute of Chartered Accountants by decade.
Decade | White |
Asian |
Mixed-race |
African |
Other |
Total |
||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
% | % | % | % | % | % | |||||||
1930s | 88 | 100.0 | 0 | 0.0 | 0 | 0.0 | 0 | 0.0 | 0 | 0.0 | 88 | 100.0 |
1940s | 325 | 100.0 | 0 | 0.0 | 0 | 0.0 | 0 | 0.0 | 0 | 0.0 | 325 | 100.0 |
1950s | 793 | 99.9 | 0 | 0.0 | 0 | 0.0 | 0 | 0.0 | 1 | 0.1 | 794 | 100.0 |
1960s | 1312 | 99.5 | 2 | 0.2 | 2 | 0.2 | 0 | 0.0 | 2 | 0.2 | 1318 | 100.0 |
1970s | 1909 | 97.3 | 45 | 2.3 | 4 | 0.2 | 1 | 0.1 | 2 | 0.1 | 1961 | 100.0 |
1980s | 3389 | 93.7 | 168 | 4.6 | 35 | 1.0 | 18 | 0.5 | 6 | 0.2 | 3616 | 100.0 |
1990s | 7383 | 87.9 | 602 | 7.2 | 147 | 1.8 | 249 | 3.0 | 19 | 0.2 | 8400 | 100.0 |
2000s |
9638 |
73.6 |
1711 |
13.1 |
502 |
3.8 |
1228 |
9.4 |
23 |
0.2 |
13 102 |
100.0 |
Increasing the number of black accountants and auditors is a national imperative, which all stakeholders are working to address. The efforts to balance the scales of race and gender have started to bear fruit. The number of black candidates taking the CA qualifying examinations has increased dramatically in the recent past, and the pass rate of black candidates in the professional qualifying examinations increased from 41% in 2007 to 73% in 2008 (Mulder
Demographics of South African Institute of Chartered Accountants membership as at 30 June 2015.
In the diverse and competitive South African environment, previously excluded racial groups in the CA profession appear to be riding the wave of exclusion. South Africa has a shortage of black chartered accountants. This situation has arisen because of a combination of political, socio-economic and related educational reasons during the four decades of apartheid rule.
In recent years, numerous academic ventures have commenced in an attempt to increase the number of black chartered accountants (Weil & Wegner
The accountancy profession developed a CA Charter complying with the
Managers in the accounting firms are appointed to their positions without formal qualifications in management or training in diversity management. The purpose of the study was to identify the accounting firms’ managers’ and trainees’ perceptions of managerial competencies required to effectively manage diversity in the accountancy profession, against the background of the changing demographic profile of the profession. The main research question was: What are the accounting firms’ managers’ and trainees’ perceptions of managerial competencies required to effectively manage diversity in KwaZulu-Natal?
The findings will provide valuable insights for the accounting firms’ managers and the CA profession.
There are two approaches to competencies, the US competency approach and the UK competency approach:
The concept of competency has been developed by David McClelland and the McBer & Company – headed by Richard Boyatzis, in the early 1970s, initiated by the American Management Association (AMA). AMA envisaged that the research would lead to a programme for the development of superior managers and reveal what makes managers competent and design a programme where managers could learn these competencies (Hafferman & Flood
McClelland’s research set out to identify those variables that – unlike intelligence testing or other measures – successfully predicted job performance or success in life. He found what he termed ‘competencies’ that can be shown to predict effective or superior performance in a job. He also found that by evaluating people for competencies it would be possible to predict their performance. Boyatzis built on McClelland’s research and investigated which characteristics of managers are related to effective performance (Hafferman & Flood
Competency is broadly defined as an underlying characteristic of an employee. It could be a ‘motive, trait, skill, aspect of one’s self-image or social role, or a body of knowledge which he or she uses to complete the tasks or job successfully’ (Hafferman & Flood
The UK’s Management Charter Initiative (MCI) emerged in 1988 to improve the performance of UK organisations by enhancing the quality of their managers (Siu
Through extensive research work with the employers and managers of large and small organisations within the industrial, public and industrial sectors, MCI identified standards of performance expected by employers of competent managers at different levels (senior, middle, first line and supervisory). The National Vocational Qualifications (NVQs) became the first nationally agreed statement of what effective management performance is and the levels of performance that employers expect. These NVQs have potential applications in a number of areas (Siu
Meyer and Semark (
For the purposes of this paper, the US competency approach applies because it focuses on the individual to determine whether they possess the skills and knowledge to perform a specific job or role (Garavan & McGuire
The competency model is a set of competencies, namely, success factors that include the key behaviours required for excellent performance in a particular role. The competency model can be used to identify the competencies which employees need to improve performance in their current job or to prepare for the jobs (Wu & Lee
Mbokazi et al. (
Managerial competencies model graphic display.
The managerial competencies dimensions are discussed below.
Communication competency refers to the effective transmission of information from one person to another (Ferreira
Hellriegel et al. (
Planning and administration competency involves deciding what tasks need to be done, determining how they can be done, allocating resources to enable them to be done and monitoring progress to ensure that they are done (Hellriegel et al.
Teamwork competency refers to accomplishing tasks through small groups of people who are collectively responsible and whose work is interdependent. Managers in companies that utilise teams can become more effective by: designing teams, creating a supportive environment, managing team dynamics (Hellriegel et al.
In South Africa, with the cultural diversity, it is highly likely that workforce and work teams will be diverse. Managers are encouraged to manage diversity in their organisations and provide diversity training and education programmes for team members (Swanepoel
Strategic action competency refers to understanding the overall mission and values of the organisation and ensuring that one’s actions and those of people one manages are aligned with them. Strategic action competency includes the following dimensions: understanding the industry, understanding the organisation and taking strategic actions. Managers and other employees who understand the industry can accurately anticipate strategic trends and prepare for the future needs of the organisation, and they are less likely to find themselves looking for new jobs when the organisation changes direction (Hellriegel et al.
Since 1994, sanctions and restrictive import and export regulations have been lifted, and South Africa has become part of the global village. South African organisations are forming joint ventures with foreign partners (Swanepoel
Global awareness competency refers to a manager’s ability to draw on the human, financial, information and material resources from multiple countries and serving markets that span multiple cultures. This competency has the following dimensions: cultural knowledge and understanding, cultural openness and sensitivity (Hellriegel et al.
Since 1994, sanctions and restrictive import and export regulations have been lifted, and South Africa has become part of the global village. South African organisations are forming joint ventures with foreign partners (Swanepoel
Self-management competency refers to taking responsibility for one’s life at work and beyond. Self-management competency includes the following dimensions: Integrity and ethical conduct, personal drive and resilience, balancing work and life issues, self-awareness and development (Hellriegel et al.,
This brief review of the literature indicates that the managerial competencies determine the effectiveness of managers in their job performance. Therefore, it is essential for managers to have a thorough understanding of the six managerial competencies discussed above. It is essential for managers to continuously develop their managerial competencies because the challenges they are facing on the job are constantly changing.
The research approach followed was quantitative in nature. A prospective, descriptive and analytical, cross-sectional design using systematic sampling was employed. Systematic sampling involves selecting subjects from a population list in a systematic rather than a random fashion (Steyn & Steyn
Two parallel-worded versions of the questionnaires were used to collect data for accounting firm managers and trainees. Questionnaires consisted of a demographic section and managerial competencies section. Managerial competencies were measured using 3-point Likert scale, ranging from 1 = Disagree, 2 = Neutral and 3 = Agree. The questionnaire was pre-tested on a focus group of chartered accountants, SAICA Eastern Region Council. A pilot study is conducted to detect weaknesses in the design of the research instrument and also to provide the researcher with sound basis for determining and refining the sample (Strydom, Du Toit & Gerber-Nel
Cronbach’s alpha.
Competency | Cronbach’s alpha |
|
---|---|---|
Managers | Trainees | |
Communication competency | 0.806 | 0.951 |
Planning and administration competency | 0.949 | 0.936 |
Teamwork competency | 0.868 | 0.957 |
Strategic action competency | 0.920 | 0.929 |
Global awareness competency | 0.781 | 0.838 |
Self-management competency | 0.954 | 0.950 |
All statistical analysis were two-sided and used SPSS version 15.0 (SPSS Inc., Chicago, Illinois, USA). For all statistical comparisons, the 5% significance level was used. Pearson’s two-sample chi-square tests were used to compare between managers and trainees for categorical nominal and ordinal variables.
The results obtained from the statistical analysis of the data are presented in various tables in the next section.
The information on the demographic profile of managers and trainees was collected to present their profiles and to provide a basis for analysis of the important aspects.
Demographic profile of respondents.
Feature | Description | Managers (45) |
Trainees (114) |
||
---|---|---|---|---|---|
Count | % | Count | % | ||
Gender | Male | 38 | 84.4 | 54 | 47.4 |
Female | 7 | 15.6 | 60 | 52.6 | |
Age in years | 21–30 | 1 | 2.2 | 110 | 96.5 |
31–40 | 14 | 31.1 | 4 | 3.5 | |
41–50 | 16 | 35.6 | 0 | 0.0 | |
51–60 | 10 | 22.2 | 0 | 0.0 | |
Above 60 | 4 | 8.9 | 0 | 0.0 | |
Race group | White | 20 | 44.4 | 22 | 19.3 |
Indian or Asian | 20 | 44.4 | 29 | 25.4 | |
African | 5 | 11.1 | 59 | 51.8 | |
Mixed-race | 0 | 0.0 | 4 | 3.5 |
Of the 45 managers surveyed, 38 (84.4%) were men, with 40 (90.9%) of managers between the ages of 30 and 60 years. White managers constituted 45.5% of all managers, Indian managers constituted 45.5%, while African managers constituted 9.1%. Of the 114 trainees surveyed, 54 (47.4%) were men, with majority trainees between the ages of 21 and 30 years. White and Indian trainees comprised 44.7% of all trainees, African trainees comprised 51.8% and mixed-race trainees comprised 3.5% (
Several independent group
The respondents were requested to indicate under each managerial competency the managerial tasks that they believe managers need to effectively manage diversity in the accounting firm (
Results for communication.
Managerial task | Managers (45) |
Trainees (114) |
|||||
---|---|---|---|---|---|---|---|
Disagree % | Neutral % | Agree % | Disagree % | Neutral % | Agree % | ||
Promotes two-way communication by asking for feedback, listening and creating a give-and-take conversation | 0.0 | 2.2 | 97.8 | 6.1 | 4.4 | 89.5 | 0.331 |
Has awareness of others’ feelings | 0.0 | 6.7 | 93.3 | 9.7 | 6.1 | 84.2 | 0.323 |
Builds strong interpersonal relationships with people | 0.0 | 2.2 | 97.8 | 9.7 | 7.0 | 83.3 | 0.160 |
Informs people of relevant events and activities and keeps them up to date | 2.2 | 13.3 | 84.5 | 7.9 | 6.1 | 86.0 | 0.018 |
Makes persuasive, high-impact public presentations and handles questions well | 2.2 | 40.0 | 57.8 | 7.9 | 12.3 | 79.8 | 0.000 |
Writes clearly, concisely and effectively, using a variety of computer-based resources | 11.1 | 15.6 | 73.3 | 7.9 | 7.0 | 85.1 | 0.043 |
Understands and motivates people both individually and in groups | 0.0 | 4.4 | 95.6 | 7.0 | 5.3 | 87.7 | 0.483 |
Negotiates effectively on behalf of a team over roles and resources | 2.2 | 11.1 | 86.7 | 7.0 | 5.3 | 87.7 | 0.007 |
Is skilled at developing relationships and exercising influence upwards with superiors | 0.0 | 6.7 | 93.3 | 6.1 | 8.8 | 85.1 | 0.072 |
Takes decisive and fair actions when handling problem subordinates | 2.2 | 2.2 | 95.5 | 9.6 | 2.6 | 87.7 | 0.560 |
Results for planning and administration.
Managerial task | Managers (45) |
Trainees (114) |
|||||
---|---|---|---|---|---|---|---|
Disagree % | Neutral % | Agree % | Disagree % | Neutral % | Agree % | ||
Monitors information and uses it to identify symptoms, problems and alternative solutions | 2.2 | 8.9 | 88.9 | 5.3 | 7.0 | 87.8 | 0.839 |
Make timely decisions | 2.2 | 8.9 | 88.9 | 5.2 | 5.3 | 89.5 | 0.757 |
Takes calculated risks and anticipates the consequences | 4.4 | 15.6 | 80.0 | 5.2 | 9.6 | 86.2 | 0.369 |
Develops plans and schedules to achieve goals effectively | 4.4 | 6.7 | 88.9 | 2.7 | 8.8 | 88.6 | 0.532 |
Assigns priorities to tasks and delegates responsibility | 2.2 | 8.9 | 88.9 | 1.8 | 3.5 | 94.7 | 0.388 |
Determines, obtains and organises necessary resources to accomplish the task | 4.4 | 6.7 | 88.9 | 4.4 | 6.1 | 89.5 | 0.842 |
Handles several issues and projects at one time but does not spread self too thin | 4.4 | 17.8 | 77.8 | 7.0 | 9.6 | 83.4 | 0.650 |
Monitors and keeps to a schedule or changes schedule if needed | 2.2 | 17.8 | 80.0 | 6.2 | 6.1 | 87.8 | 0.028 |
Works effectively under time pressure | 6.7 | 8.9 | 84.9 | 5.3 | 5.3 | 89.4 | 0.802 |
Understands budgets, cash flows, financial reports and annual reports and regularly uses such information to make decisions | 4.4 | 20.0 | 75.6 | 5.3 | 5.3 | 89.4 | 0.020 |
Keeps accurate and complete financial records | 6.6 | 13.3 | 80.0 | 1.8 | 4.4 | 93.8 | 0.095 |
Creates budgetary guidelines for others and works within the guidelines given by others | 2.2 | 17.8 | 80.0 | 4.4 | 4.4 | 91.3 | 0.013 |
Results for teamwork.
Managerial task | Managers (45) |
Trainees (114) |
|||||
---|---|---|---|---|---|---|---|
Disagree % | Neutral % | Agree % | Disagree % | Neutral % | Agree % | ||
Formulates clear objectives that inspire team members to perform | 0.0 | 2.2 | 97.8 | 7.0 | 8.8 | 84.2 | 0.207 |
Appropriately staffs the team, taking into account the value of diverse ideas and technical skills needed | 0.0 | 2.2 | 97.7 | 7.0 | 7.0 | 86.0 | 0.031 |
Defines responsibilities for the team as a whole and assigns tasks and responsibilities to individual team members as appropriate | 0.0 | 2.2 | 97.8 | 2.6 | 4.4 | 93.0 | 0.257 |
Creates an environment in which effective teamwork is expected, recognised, praised and rewarded | 2.2 | 2.2 | 95.6 | 9.8 | 6.1 | 85.1 | 0.344 |
Assists the team in identifying and acquiring the resources it needs to accomplish its goals | 0.0 | 6.7 | 93.3 | 6.1 | 5.3 | 0.163 | |
Acts as coach, counsellor and mentor, being patient with team members as they learn | 0.0 | 0.0 | 100.0 | 8.8 | 7.9 | 83.3 | 0.074 |
Understands the strengths and weaknesses of team members and uses their strengths to accomplish tasks as a team | 0.0 | 2.2 | 97.7 | 8.8 | 6.1 | 85.1 | 0.228 |
Brings conflict and dissent into open and uses it to enhance performance | 4.4 | 11.1 | 84.4 | 9.7 | 14.9 | 75.4 | 0.687 |
Shares credit with others | 0.0 | 6.7 | 93.3 | 9.6 | 7.0 | 83.3 | 0.314 |
Results for strategic action.
Managerial task | Managers (45) |
Trainees (114) |
|||||
---|---|---|---|---|---|---|---|
Disagree % | Neutral % | Agree % | Disagree % | Neutral % | Agree % | ||
Understands the industry and quickly recognises when changes in the industry create significant threats and opportunities | 2.2 | 6.7 | 91.1 | 1.8 | 2.6 | 95.6 | 0.193 |
Stays informed of the actions of competitors and strategic partners | 2.2 | 6.7 | 91.1 | 3.5 | 6.1 | 90.4 | 0.358 |
Can analyse general trends in the industry and their implications for the future | 2.2 | 13.3 | 84.5 | 2.6 | 9.6 | 87.7 | 0.383 |
Understands the concerns of stakeholders | 2.2 | 8.9 | 88.8 | 3.5 | 0.9 | 95.6 | 0.033 |
Understands the concerns of trainees | 0 | 4.4 | 95.6 | 14.9 | 6.1 | 79.0 | 0.075 |
Understands the strengths and limitations of various business strategies | 4.4 | 4.4 | 91.1 | 3.5 | 13.2 | 83.3 | 0.537 |
Understands the vision, mission and objectives of the firm | 4.4 | 0.0 | 95.6 | 2.6 | 7.0 | 90.4 | 0.213 |
Assigns priorities and makes decisions that are consistent with the firms’ mission and strategic goals | 2.2 | 2.2 | 95.6 | 2.6 | 3.5 | 93.8 | 0.408 |
Recognises the management challenges of alternative strategies and addresses them | 0.0 | 6.7 | 93.4 | 2.6 | 7.0 | 90.4 | 0.412 |
Establishes tactical and operational goals that facilitate strategy implementation | 2.2 | 2.2 | 95.5 | 1.8 | 7.0 | 91.2 | 0.210 |
Result for global awareness.
Managerial task | Managers (45) |
Trainees (114) |
|||||
---|---|---|---|---|---|---|---|
Disagree % | Neutral % | Agree % | Disagree % | Neutral % | Agree % | ||
Stays informed of political, social and economic trends and events around the world | 2.2 | 11.1 | 86.6 | 4.4 | 8.8 | 86.9 | 0.943 |
Recognises the impact of global events on the organisation | 2.2 | 2.2 | 95.6 | 3.5 | 7.0 | 89.5 | 0.752 |
Understands, reads and speaks more than one language fluently | 15.6 | 26.7 | 57.8 | 18.4 | 19.3 | 62.3 | 0.010 |
Understands the nature of national, ethnic and cultural differences and is open to examining these differences honestly and objectively | 2.2 | 8.9 | 88.9 | 6.1 | 9.6 | 84.2 | 0.542 |
Is sensitive to cultural cues and is able to adapt quickly in novel situations | 0.0 | 13.3 | 86.7 | 9.6 | 7.9 | 82.5 | 0.221 |
Appropriately adjusts own behaviour when interacting with people from various national, ethnic and cultural backgrounds | 0.0 | 8.9 | 91.1 | 9.6 | 7.9 | 82.5 | 0.265 |
Results for self-management.
Managerial task | Managers (45) |
Trainees (114) |
|||||
---|---|---|---|---|---|---|---|
Disagree % | Neutral % | Agree % | Disagree % | Neutral % | Agree % | ||
Has clear personal standards that serve as a foundation for maintaining a sense of integrity and ethical conduct | 0.0 | 0.0 | 100.0 | 3.5 | 7.0 | 89.4 | 0.274 |
Is willing to admit mistakes | 0.0 | 6.7 | 93.3 | 11.4 | 7.9 | 80.7 | 0.106 |
Accepts responsibility for own actions | 2.2 | 6.7 | 91.1 | 6.2 | 7.0 | 86.8 | 0.825 |
Seeks responsibility and is ambitious and motivated to achieve objectives | 0.0 | 8.9 | 91.1 | 3.5 | 7.0 | 89.5 | 0.628 |
Works hard to get things done | 0.0 | 4.4 | 95.6 | 2.7 | 7.0 | 90.3 | 0.720 |
Shows perseverance in the face of obstacles and bounces back from failure | 2.2 | 8.9 | 88.9 | 3.5 | 4.4 | 92.1 | 0.741 |
Strikes a reasonable balance between work and other life activities so that neither aspect of living is neglected | 2.2 | 8.9 | 88.9 | 6.1 | 11.4 | 82.5 | 0.691 |
Takes goods care of self, mentally and physically, and uses constructive outlets to vent frustration and reduce tension | 2.2 | 8.9 | 88.8 | 9.6 | 9.6 | 80.8 | 0.149 |
Assesses and establishes own life and work-related goals | 2.2 | 11.1 | 86.7 | 5.2 | 13.2 | 81.6 | 0.823 |
Has clear personal and career goals | 4.4 | 13.3 | 82.2 | 2.6 | 13.2 | 84.2 | 0.950 |
Uses strengths to advantage while seeking to improve or compensate weaknesses | 4.4 | 6.7 | 88.9 | 3.5 | 7.9 | 88.8 | 0.983 |
Analyses and learns from work and life experiences | 4.4 | 4.4 | 91.0 | 3.5 | 7.9 | 88.6 | 0.582 |
Below are the perceptions of managers and trainees on management tasks under communication competency required by accounting firms’ managers in managing diverse workforce (
Significant differences between responses of managers and trainees were found in four managerial tasks under communication competency: manager informs people of relevant events and activities and keeps them up to date (
Below are the perceptions of managers and trainees on management tasks under planning and administration competency required by accounting firms’ managers in managing diverse workforce (
Significant differences between responses of managers and trainees were found in three managerial tasks under planning and administration competency: manager monitors and keeps to a schedule or changes schedule if needed (
Below are the perceptions of managers and trainees on management tasks (under teamwork competency) required by accounting firms’ managers in managing diverse workforce (
Significant differences between responses of managers and trainees were found in one managerial task under teamwork competency: manager appropriately staffs the team, taking into account the value of diverse ideas and technical skills needed (
Below are the perceptions of managers and trainees on management tasks (under strategic action competency) required by accounting firms’ managers in managing a diverse workforce (
A significant difference between responses of managers and trainees was found in one managerial task under strategic action competency: Manager understands the concerns of stakeholders (
Below are the perceptions of managers and trainees on management tasks under global action competency required by accounting firms’ managers in managing diverse workforce (
A significant difference between responses of managers and trainees was found in one managerial task under strategic action competency: manager understands, reads and speaks more than one language fluently (
Below are the perceptions of managers and trainees on management tasks under self-management competency required by accounting firms’ managers in managing diverse workforce (
No significant differences were found among the two groups for the managerial tasks under self-management competency (
Comparison of the six managerial competencies between managers and trainees using the Mann–Whitney test.
Managerial competencies | Managers (45) |
Trainees (114) |
Total (159) |
||||
---|---|---|---|---|---|---|---|
Mean | Ranking order | Mean | Ranking order | Mean | Ranking order | ||
Communication competency | 4.2222 | 4 | 4.2544 | 1 | 8.4766 | 3 | 0.798 |
Planning and administration competency | 4.1667 | 5 | 4.2173 | 3 | 8.3840 | 5 | 0.648 |
Teamwork competency | 4.3648 | 1 | 4.2228 | 2 | 8.5876 | 1 | 0.240 |
Strategic action competency | 4.2391 | 3 | 4.2135 | 5 | 8.4526 | 4 | 0.808 |
Global awareness competency | 4.0896 | 6 | 4.0409 | 6 | 8.1305 | 6 | 0.683 |
Self-management competency | 4.2643 | 2 | 4.2150 | 4 | 8.4793 | 2 | 0.672 |
Comparison of the six managerial competencies by gender using the Mann–Whitney test.
Managerial competencies | Male (90) |
Female (69) |
Total (159) |
||||
---|---|---|---|---|---|---|---|
Mean | Ranking order | Mean | Ranking order | Mean | Ranking order | ||
Communication competency | 4.1778 | 5 | 4.3333 | 1 | 8.5111 | 2 | 0.171 |
Planning and administration competency | 4.1969 | 4 | 4.2109 | 5 | 8.4078 | 5 | 0.889 |
Teamwork competency | 4.2368 | 1 | 4.2971 | 2 | 8.5339 | 1 | 0.584 |
Strategic action competency | 4.2220 | 3 | 4.2190 | 4 | 8.4410 | 4 | 0.975 |
Global awareness competency | 4.0633 | 6 | 4.0435 | 6 | 8.1068 | 6 | 0.855 |
Self-management competency | 4.2253 | 2 | 4.2338 | 3 | 8.4591 | 3 | 0.936 |
In all managerial tasks under the communication competency, the majority of managers and trainees indicated they agree that the tasks are required to manage diversity. However, significant differences were found between managers and trainees regarding managers informing people of relevant events and activities and keeping them up to date (
In almost all managerial tasks under the planning and administration competency, the majority of managers and trainees agreed that the tasks are required to manage diversity. However, significant differences were found in three tasks: managers monitor and keep a schedule or changes schedule if needed (
No significant differences were found in almost all the managerial tasks under teamwork competency, except in one task. A significant difference was found between managers and trainees regarding managers appropriately staffing the team, taking into account the value of diverse ideas and technical skills needed (
No significant differences were found in almost all the managerial tasks under strategic action competency, except in one task, that is, managers must understand the concerns of stakeholders (
A significant difference was found in one of the managerial tasks under the global awareness competency. Some trainees (13.2%) disagreed while 13.8% were neutral that their managers understand, read and speak more than one language fluently (
No significant differences were found in managerial tasks under the self-management competencies. Both managers and trainees unanimously agreed that the managerial tasks are important. This finding is supported by Penceliah (
Both managers and trainees perceived the six managerial competencies (communication, planning and administration, strategic action, teamwork, global awareness and self-management) important in managing diversity, but the ranking order of perceived importance indicated that there are variances in ratings. Trainees rated communication and teamwork as the most competencies, while managers rated teamwork and self-management as the most important competencies. Trainees rated planning and administration and self-management as the middle important competencies, while managers rated strategic action and communication as the middle important competencies. Trainees rated strategic action and global awareness as the least important competencies, while managers rated planning and administration and global awareness as the least important. Global awareness competency was rated lower by both groups.
In terms of the gender comparison, it is interesting to note that the perceived importance given by men (women) is almost identical to the ratings of the six managerial competencies given by managers (trainees).
This finding tallies with Hellriegel et al. (
The accounting firm managers should consider the importance given by trainees and by themselves on the six managerial competencies in prioritising the most important competencies they require in managing diversity. For managers to be effective in managing the diverse work environment, Hellriegel et al. (
The variations in ratings were found on how managers and trainees perceive the importance of managerial competencies required in managing a diverse workforce in the accounting firms, but all the variations were positive. Both managers and trainees perceive all managerial competencies important. This finding calls for the accountancy profession to recognise the managerial competencies because these competencies will assist managers in managing diverse workforce and at the same time the managers will improve their job performance, which will result in improvement in the retention rate of managers, especially black managers. The accounting firms must also incorporate the six managerial competencies into the job descriptions or job advertisements and in their management development programmes. A democratic South Africa demands a more diverse professional workforce and that serious efforts are made to improve the under-representation of previously excluded groups, with a coupled demand to effectively and sensitively manage the increasing diversity of the profession.
It is recommended that managers increase their level of awareness on the six managerial competencies. The accounting firms are encouraged to include the six managerial competencies in the firm’s management development programme or training and development, as the managerial competencies will assist managers in managing the diverse workforce effectively. The older and white managers are also strongly encouraged to partake in the managerial competencies development programme so that they will respond appropriately to the increasing diversity of the workforce.
Ethical clearance was obtained from the Human Research Ethics Committee of the University of KwaZulu-Natal. Participation was voluntary and anonymity of the respondents was protected in the gathering of the data and presentation of the findings. The University of KwaZulu-Natal ethical clearance approval number: HSS/0046/09M.
The study was funded by the South African Institute of Chartered Accountants (SAICA).
The author declares that he has no financial or personal relationship(s) that may have inappropriately influenced him in writing this article.