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As societies progress, they tend to undergo structural changes, raising questions about established ideas and leading towards new directions in the process. Labour markets constitute one such area of change. It has been suggested in the literature that as a society transforms from an industrial society to a post-industrial society, peoples' attitudes about work and career tend to change and that, as a result, there is a growing recognition of non-standard working arrangements, particularly within professions such as accountancy. However, much of what is in the literature is still largely speculation, with little empirical evidence to support the various assertions. Based on a questionnaire survey and in-depth interviews involving practising accountants who are currently using non-standard working arrangements, this study examines the factors that caused them to opt for non-standard work, and the issues associated with their subsequent experience as non-standard employees. The findings of this study indicate that accounting as a profession is faced with some major issues in this area. The interviewees expressed concerns about a lack of response from the accounting firms to changing trends in the labour market. The findings also suggest that this is an area that deserves the attention of the professional body, the Institute of Chartered Accountants of New Zealand.

Published abstract reprinted by permission of the copyright owner.

A related case study report, 'Midwifery as non-standard work: rebirth of a profession', is available in VOCEDplus at TD/TNC 87.2271. Show less