Organizations as contexts for learning: a case study in certified public accountancy

The purpose of this study was to determine whether two different organizational settings of certified public accountancy (CPA) practice produced substantially different or equivalent learning opportunities for a practising CPA. Three sources of data in this research project were examined, including a work history from both firms, interviews, and surveys from the three principal parties. In this study, 31 learning opportunities were identified across three domains of learning in order to compare the learning provided in two organizational contexts. It was found that, indeed, learning occurred in all three domains and at consistently high levels across both organizations. It was concluded that there were no material differences in the learning opportunities available in each firm.