Analysis of Contextual Factors Influence on Auditors Informal Learning

Abstract

In the next decade, more than 1 billion people will need reskilling as professional roles evolve. Even more importantly, the COVID-19 pandemic is forcing organizations to rethink the entire role of organizational learning in both the short- and long-term. As a consequence of this change, professionals need to be motivated to continually further their own skill sets in addition to organizational needs. The purpose of this study was to investigate the hours auditors engage in learning activities integrated into daily work tasks and factors that support engagement in learning. Further, the study provided insight into auditors’ informal learning preferences at different levels of work experience and auditors’ tendency to participate given the level of the perceived organizational learning culture.