Diversification of training in accounting firms: an empirical analysis using counting models

Abstract

This paper aims to test hypotheses on the influence of organizational characteristics on the diversification of training activities occasionally practiced by those businesses which supply professional accounting services. As empirical support, a convenient sample was used, generated in the state of Rio de Janeiro through the answers of 531 organizations to a postal questionnaire consisting of 38 questions of varying types. Of these questions, those most closely related to the offer of training opportunities to employees were explored. Utilizing the specification and estimation of two multiple regression models, it was possible to identify that the diversity of training is positively associated with the number of employees, with innovative activity, with the diversity of services being offered, and with another two variables representing market awareness, but not with the age nor location of the organization. These results are of interest not only for the programming of training activities by internal managers, assisting them in anticipating demands or to taking advantage of opportunities, but also to organizations, both public and private, that supply such programs, including professional councils.