Mitigating work conditions that can inhibit learning from errors: Benefits of error management climate perceptions.

ABSTRACT:

Introduction

Professionals do not always learn from their errors; rather, the way in which professionals experience errors and their work environment may not foster, but can rather inhibit error learning. In the wake of a series of accounting scandals, including Royal Ahold in Netherlands, Lehman Brothers in the United States, and Wirecard in Germany, within the context of financial auditing, we explore four audit-specific conditions at the workplace that could be negatively associated with learning: small error consequences, routine-type errors, negative emotions, and high time pressure. Then, we examine how perceptions of an open or blame error management climate (EMC) moderate the negative relationship between the four work conditions and learning from errors.

Methods

Usi

SUBMITTER: van Mourik O 

PROVIDER: S-EPMC9895947 | biostudies-literature | 2023

REPOSITORIES: biostudies-literature