The PERCEPTION Dilemma: Navigating Equality, Justice, and Career Growth for Accounting Professionals in Nigeria

The Perception Dilemma: Navigating Equality, Justice, and Career Growth for Accounting Professionals in Nigeria

Introduction

Perception, a fundamental concept in psychology, refers to the way individuals interpret and understand the world through their senses. It plays a crucial role in shaping attitudes, behaviors, and decision-making. It involves taking in sensory information from the environment and turning it into meaningful experiences and thoughts. We typically perceive the world through our five main senses: sight, hearing, touch, smell, and taste. Each of these senses has its specialized receptors that take in information from the environment and send it to the brain for processing. Our brain then interprets this information and turns it into meaningful experiences.

Another important concept in perception is selective attention. This refers to the way we focus on certain information while filtering out other information. We often pay attention to things that are relevant to our goals or interests and ignore things that are not. For example, if we're watching a football game, we're likely to focus on the players and the ball and ignore the background noise and distractions. This helps us make sense of the game and understand what's happening. Selective attention can also lead to errors in perception, like when we fail to notice something important because we're focused on something else.

Employers who grasp the nuances of selective attention can foster an environment that offers equitable opportunities and reduces the risk of important aspects being overlooked due to biased focus.

In the context of the professional world, particularly in the field of accounting, perception becomes a pivotal challenge for employers and organizations striving to uphold principles of equality, justice, and career growth. This article delves into the intricate web of perception that employers of accounting professionals in Nigeria face, using the Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN) as prime examples.

Examination of some relevant principles:

Gestalt's principles:

1.    The law of common fate. This principle states that we tend to perceive objects as belonging to the same group if they're moving in the same direction. For example, if we see a flock of birds flying in the same direction, we're likely to perceive them as a single flock, even if they're not physically connected. This happens because our brain is looking for patterns and trying to make sense of the world. The law of common fate also applies to objects that aren't moving, like when we perceive a group of similar objects as belonging together.

 

2.    The law of good form. This principle states that we tend to perceive objects as having good or simple shapes, rather than complex or irregular shapes. For example, we might perceive a circle as more pleasing or natural than a shape with jagged edges. This is because our brain looks for patterns and prefers shapes that are simple and symmetrical.

The principle of constancy. This principle states that we tend to perceive objects as having consistent properties, even when our sensory input changes. For example, we might perceive an object as having the same color even when the lighting changes. This happens because our brain tries to make sense of the world by filtering out irrelevant information and keeping the relevant information consistent.

From the foregoing, the questions I often ask are, does the fact that a particular Professional Accounting Organization (PAO) is the first make it the best? Or does it mean that the one that comes second or last is the best? These questions are important since some biased employers also make bold to tell us that they select the best. We have information about some organizations, including religious organizations that developed discriminatory policies against the career growth of some accounting professionals in their organizations just because those professionals belong to a particular PAO.

Some people may feel that ICAN is the more "legitimate" or "established" organization, simply because it was founded first. However, this ignores the fact that ANAN may have other strengths and benefits that are just as valuable. For example, it may have a different approach to education or certification, or it may be more accessible to certain groups of people. By focusing only on the fact that ICAN was founded first, we risk missing out on the other positive qualities that ANAN has to offer.

Just because an organization was founded first, it doesn't automatically mean that it is the best. Just as the first car company to be founded is not necessarily the best car company today. New organizations can bring fresh ideas and perspectives, and they may be able to do things differently and more effectively. Therefore, it is important to consider each organization on its own merits, rather than relying solely on the fact that one was founded before the other.

One good example is the "first-mover advantage." This is a psychological phenomenon that suggests that people tend to favor the first organization or idea that they encounter. However, this is often not the best choice. The first-mover advantage is often a cognitive bias that leads people to make decisions based on incomplete or inaccurate information. A good example of this is the "sunk cost fallacy," where people continue to invest in a project simply because they have already invested a lot of time or money into it, even if it is no longer the best option.

Another relevant psychological phenomenon is the "halo effect." This is when people judge an organization based on one positive attribute, and assume that all of its other attributes must also be positive. For example, people might assume that ICAN is the best professional accounting organization simply because it was founded first. However, this overlooks other important factors, such as the quality of its educational programs or the diversity of its membership. The halo effect can lead to poor decision-making, as it can cause people to ignore important information.

There is also the related concept of the "horns effect." This is the opposite of the halo effect, and it occurs when people judge an organization based on one negative attribute and assume that all of its other attributes must also be negative. For example, people might assume that ANAN is not as good as ICAN simply because it was founded second. However, this does not take into account the unique strengths and attributes of ANAN. The horns effect can lead to the same type of flawed decision-making as the halo effect.

In addition to these specific psychological phenomena, there is also a broader cognitive bias known as "confirmation bias." This is the tendency to seek out and interpret information in a way that confirms our existing beliefs. In this case, people who have already formed a positive or negative opinion of ICAN or ANAN may seek out information that confirms their pre-existing beliefs, rather than objectively evaluating the evidence. This bias can lead to tunnel vision and narrow thinking, which can have serious consequences for decision-making.

Taken together, these psychological phenomena highlight the need for a balanced and objective approach when evaluating ICAN and ANAN. Rather than relying on first impressions or cherry-picking information that confirms existing beliefs, it is important to consider all of the relevant information and make a well-informed decision. Only by avoiding these cognitive biases can we truly make the best choice for ourselves and the profession as a whole.

 

Other POs:

There are many other instances of rivalry being overcome and cooperation being achieved. Two areas where this has been particularly evident are in the fields of Law and Medicine. In the past, different medical specialties often saw each other as rivals, and there was a lot of competition for resources and recognition. However, in recent years, there has been a growing trend toward collaboration between different specialties. This has resulted in better patient care, more efficient use of resources, and a greater understanding of the complex interactions between different aspects of health.

The UK accountancy profession has a long-standing history of rivalry and competition between its PAOs. This has led to several initiatives aimed at promoting cooperation and collaboration between the different bodies. Despite these initiatives, rivalry, and competition still exist within the UK accountancy profession. This can be seen in the form of competition for members, as well as competition for market share.

Overall, it is clear that rivalry and diversity are still prominent issues within the UK accountancy profession. However, there have been several initiatives aimed at promoting cooperation and collaboration between the different PAOs. One such initiative is the Financial Reporting Council's (FRC) Professional Oversight Board (POB), which was established in 2011 to help facilitate cooperation between the different PAOs. The POB is responsible for promoting high standards of conduct, and it has developed several guidelines and codes of conduct to help ensure that all members of the accountancy profession are treated fairly and equally.

 

While the UK accountancy profession is an example of how rivalry and diversity are being managed, it is by no means the only profession facing these challenges. The phenomenon of professional rivalry is not limited to the UK but is seen in many countries around the world. As globalization continues to increase, it will be important for all professional bodies to find ways to promote cooperation and collaboration, while still maintaining their identities and values.

Some may argue that rivalry and diversity are simply a fact of life in any profession and that it is impossible to eliminate these issues. While this may be true to some extent, it is still important to find ways to minimize the negative effects of rivalry and maximize the benefits of diversity.

Managing rivalry and diversity is an ongoing challenge for the accountancy profession, as well as many other professions. However, by focusing on areas where cooperation is likely to be beneficial, and by taking a balanced approach to competition and diversity, it is possible to create a more productive and positive environment. In the end, this will be to the benefit of the profession, as well as the public it serves.

Perception and its Impact on Career Trajectories:

Perception has a profound influence on how individuals are perceived and treated in the workplace. The way accounting professional is perceived can directly impact their career trajectory, opportunities for growth, and overall job satisfaction. When it comes to professional accounting bodies like ICAN and ANAN, whose recognition is enshrined in Nigerian law, the perceptions surrounding membership can significantly shape the course of an accountant's career.

The Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN) are both professional accounting bodies in Nigeria that have experienced some rivalry and competition in the past. Based on the principles I have discussed, my advice for organizations using their services would be to focus on the similarities and shared goals of the two organizations rather than the rivalry between them. By highlighting the commonalities, organizations can build trust and create a sense of cooperation.

In addition to focusing on the similarities, organizations could also use the principles of salience and framing to emphasize the most important aspects of the services offered by ICAN and ANAN. For example, organizations could highlight the value of the accreditation and training provided by both bodies, rather than emphasizing any differences between them. By doing this, organizations can create a positive perception of the services offered by both ICAN and ANAN, which can help to reduce rivalry and improve cooperation.

Another way to reduce rivalry and improve cooperation between ICAN and ANAN is by using the principle of positive affect. This principle states that positive emotions lead to more cooperative and helpful behavior. Organizations could use this principle by promoting a sense of positivity and enthusiasm about the services offered by both bodies. This could involve celebrating joint successes, promoting positive stories about both bodies and highlighting the benefits of working together. By creating a positive affective environment, organizations can reduce rivalry and promote cooperation.

One final principle that could be useful in this situation is the principle of fairness. This principle states that people are more likely to cooperate when they perceive the situation as fair and equitable. In the case of rivalry between ICAN and ANAN, this principle could be used by ensuring that both bodies are given equal opportunities and resources. This could involve giving both bodies access to the same training and accreditation opportunities, and ensuring that there is no favoritism shown towards either body. By making the situation fair, organizations can create a more cooperative and positive environment.

 

Dangers associated with unequal opportunities:

There are several dangers associated with unequal opportunities for members of different professional accounting organizations. First, it can lead to a lack of diversity in the workforce, which can reduce creativity and problem-solving ability. Second, it can create a competitive and unhealthy environment, where individuals are more focused on beating their peers than on achieving organizational goals. Third, it can create a sense of unfairness and resentment, which can lead to turnover and decreased morale. Finally, it can damage the reputation of the organization and make it difficult to attract and retain top talent. These dangers can have a significant impact on the success of the organization. To avoid these risks, leaders need to make a conscious effort to ensure equal opportunities for all members. This includes things like equitable compensation, career advancement opportunities, and access to resources. It also involves creating a culture of inclusion and respect, where all members are valued and respected, regardless of their affiliation. By doing so, leaders can create an environment that is not only more productive but also more welcoming and supportive for all employees.

 Another potential danger of unequal opportunities is the risk of creating an "us vs. them" mentality within the organization. This can happen when one group feels that they are not being treated fairly compared to another group. This can lead to tension and conflict, which can be very damaging to the overall culture of the organization. Additionally, it can make it difficult for employees to trust and collaborate. It's important for leaders to be aware of this potential pitfall, and to take steps to prevent it from happening.

Another important consideration is the potential for legal action. If members of one professional accounting organization feel that they are being discriminated against, they may be able to file a legal claim against the organization. This could be a costly and time-consuming process and could damage the reputation of the organization. To avoid this risk, leaders should make sure that all members are treated equally and fairly, and that any policies or procedures are applied consistently to all members. This will help to create a more harmonious and productive environment for everyone involved.

In addition to the legal and cultural risks, there are also potential financial risks associated with unequal opportunities. If members of one professional accounting organization feel that they are being treated unfairly, they may be less motivated to work hard and achieve their goals. This can lead to decreased productivity and lower-quality work. Additionally, if members feel that they have been denied access to resources or opportunities, they may seek employment elsewhere. This can lead to a loss of talent and resources for the organization. By ensuring equal opportunities for all members, leaders can help to protect the financial stability of the organization.

Finally, it's important to consider the impact that unequal opportunities can have on the public perception of the organization. If the public becomes aware of a pattern of favoritism or discrimination, it can damage the organization's reputation. This can make it more difficult to attract and retain members, and may even lead to boycotts or protests. To maintain a positive public image, leaders need to ensure that all members are treated fairly and equally. This will help to ensure that the organization is viewed as a trusted and respected source of information and expertise.

Navigating the Perception Dilemma:

Promoting equality, justice, and career growth in the realm of accounting requires a multi-faceted approach. Employers must cultivate a culture of inclusivity and transparency, emphasizing the importance of individual competencies over affiliations. Acknowledging the contributions of professionals from both ICAN and ANAN can bridge the perception gap and foster an environment that values diversity of thought and experience.

Role of PAOs:

Furthermore, professional bodies like ICAN and ANAN can play a pivotal role in addressing the perception dilemma. Collaborative efforts to bridge the gap between their standards, qualifications, and recognition can create a more harmonious landscape for accounting professionals. This collaboration could lead to mutual recognition and shared efforts in promoting equality, justice, and career growth, ultimately benefiting the accounting profession as a whole.

One step could be to create joint training and accreditation programs, which would give both bodies equal access to opportunities and resources. Another step could be to create a shared code of ethics and standards, which would promote a sense of fairness and cooperation. Finally, it could be useful to establish regular communication and collaboration between the two bodies, to foster a sense of trust and cooperation.

The power of relationships is also relevant. In any situation, relationships are key to cooperation and success. In the case of rivalry between ICAN and ANAN, it's important to build positive relationships between the members of both organizations. This can be done through regular communication, joint projects, and shared goals. By focusing on building relationships, it's possible to break down barriers and create a more cooperative environment. In the end, relationships are what make cooperation possible, and they can be a powerful force for change.

Roles of Employers:

Leaders in organizations where ICAN and ANAN members are employed are expected to play a crucial role in ensuring equality, fairness, and justice. This includes ensuring that there are equal opportunities for advancement and recognition, regardless of one's affiliation with a particular body. It's important for leaders to create policies and procedures that support this goal, and to set an example by demonstrating fairness and impartiality in their actions. It's also crucial for leaders to address any instances of bias or discrimination that may arise, and to take action to prevent them from recurring.

One specific way that leaders can ensure fairness and justice is through the use of objective criteria for hiring, promotion, and other decisions. This means that decisions should be based on factors such as experience, qualifications, and performance, rather than affiliation with a particular body. It's also important to provide equal access to resources and training opportunities so that all members have the chance to succeed. Leaders can also play a role in creating a culture of respect and understanding within the organization. By promoting a shared identity and sense of community, leaders can help to minimize rivalry and maximize cooperation.

Another way that leaders can foster cooperation is by encouraging interdisciplinary collaboration. This means that members of ICAN and ANAN should be encouraged to work together on projects and initiatives, rather than in isolation. This can lead to greater creativity and innovation, as well as a better understanding of each other's perspectives and approaches. This type of collaboration can also help to build trust and respect between members of ICAN and ANAN. This can lay the foundation for a more cooperative environment, both within the organization and in the wider community.

It's also important to note that the success of these initiatives requires ongoing effort and commitment from leaders. Leaders need to continually assess the progress that is being made, and make adjustments as needed. It's also important to keep an open dialogue with members of ICAN and ANAN and to listen to their feedback and suggestions. Without this ongoing effort, it can be easy for rivalry and competition to creep back in. However, with the right leadership and commitment, it is possible to create a more cooperative environment that benefits everyone involved.

Potential Solution to the problem of bias:

In light of the aforementioned, it is worth considering some potential solutions to the problem of bias in evaluating ICAN and ANAN. One option is to create a formalized process for evaluating the two organizations. This could involve creating a set of objective criteria to measure their performance, and then comparing the two organizations against those criteria. This would help to eliminate some of the subjectivity and bias that can affect people's perceptions. It could also help to create a more transparent and fair evaluation process.

Another potential solution is to create a diverse group of evaluators. This would ensure that a variety of perspectives and experiences are taken into account when making the evaluation. It could help to avoid some of the blind spots that can occur when the evaluators all come from similar backgrounds. This could also help to create a more comprehensive and nuanced assessment of the two organizations. Of course, these are just a few potential solutions, and there may be other effective approaches as well.

Whatever approach is taken, it is important to remember that eliminating bias is an ongoing process. Even with the best of intentions, it is impossible to completely remove all bias from any evaluation. However, by being aware of the potential for bias, and taking steps to mitigate it, we can make progress towards a more objective assessment of ICAN and ANAN. This can help to ensure that the professional accounting profession continues to improve and evolve.

It is also worth considering how the evaluation of ICAN and ANAN affects the individuals within these organizations. For the members of each organization, it is important to remember that they are more than just a part of a group. Each individual has their unique strengths and contributions to make. Therefore, it is important to evaluate each individual based on their own merits, rather than lumping them together with the rest of the organization. This can help to ensure that everyone is allowed to succeed and reach their full potential.

 

Where employers or leaders are biased?

This is a complex and challenging situation. If the leaders are already biased in favor of one organization, it can be difficult to change their perceptions and encourage them to cooperate with the other organization. However, some steps can be taken to try to address this situation. First, it's important to clearly and objectively assess the strengths and weaknesses of both organizations. This can help to create a more balanced view and identify opportunities for cooperation.

In addition, it may be helpful to involve a neutral third party, such as a consultant or mediator, to facilitate communication and cooperation between the two organizations. A third party can help to create a level playing field and provide an unbiased perspective. 

It's also important to recognize that overcoming bias and promoting cooperation can be a long-term process. It may take time, patience, and consistent effort to change the status quo. Leaders may need to be willing to make changes in their behaviors and attitudes and be open to new ideas and approaches. They should also be prepared to face resistance and setbacks, and to persevere despite these challenges. In the end, the benefits of cooperation will outweigh the initial difficulties, and the organizations will be better off for it.

Inherent benefits of embracing diversity:

Beyond just creating a fair and equal environment, there are also many benefits to be gained from promoting a diverse and inclusive workforce. More diverse organizations tend to be more innovative and creative, and they often have better financial performance. Additionally, a diverse workforce can help to attract and retain top talent, as well as build a strong and positive brand image. Therefore, it is in the best interest of any organization to promote equal opportunities among its members.

 

Role of Religious Bodies who employ these professionals:

Religious bodies and their affiliated organizations can play an important role in helping members of ICAN and ANAN to manage their rivalry, career goals, and aspirations since they also employ these professionals in their organizations. A good reference here is the account in Ephesians 2 (emphasis on vs 14-16) for Christian professionals and Surah Al-Hujurat Chapter 49 (Verse 10) for Muslim professionals.

Firstly, they can provide a supportive and understanding environment for individuals to discuss their professional ambitions. Many people find it easier to talk about their hopes and fears with those who share their faith. Secondly, religious organizations can offer opportunities for members to develop their skills and knowledge. For example, they may run courses or seminars on topics such as personal development or career planning. Finally, they can provide a network of support for individuals who are seeking to further their careers.

Religious bodies and organizations can also help to provide a moral framework for members of ICAN and ANAN to consider. For example, a person's faith may guide them towards certain career paths that align with their values. Alternatively, it may help them to navigate ethical dilemmas that arise in their professional lives. In this way, religious bodies and organizations can help members to make informed and ethical choices about their careers. Ultimately, this can lead to a more fulfilling and successful professional life.

I have seen the Redeemed Christian Church of God’s (RCCG) advert where equal recognition is given to both ICAN and ANAN for the position of Bursar at the Redeemer’s University. This is a laudable approach that all religious bodies are expected to copy.

Religious bodies and organizations need to be sensitive to the needs of all members, regardless of their faith or path to professional destiny. They should aim to provide support that is inclusive and non-judgmental and should avoid trying to impose any particular PAO on their members. By doing so, they can create a welcoming environment for everyone.

Another important role for religious bodies and organizations is to advocate for their members in the workplace. This may involve speaking out against discrimination or advocating for policies that promote fairness and equality.

There are several reasons why religious bodies and organizations need to be unbiased. Firstly, if they are seen as being biased, it can damage their credibility and make people less likely to trust them. Secondly, it can be harmful to individuals who may be excluded or marginalized by a particular religious group. For instance, in politics, religious bodies should not overtly give preference to members of a particular political party. All political parties have the potentials to help members fulfill their political aspirations e.g., President, Governor, etc. Thirdly, it can lead to a lack of diversity within the organization, which can stifle creativity and innovation. Finally, it can create an environment where people are afraid to speak out or share their own beliefs, which can have a chilling effect on free expression.

Conclusion:

Perception, as a psychological concept, casts a powerful shadow over the career paths of accounting professionals in Nigeria. Employers, driven by perceived differences between ICAN and ANAN, may inadvertently perpetuate inequality, injustice, and hinder career growth. By recognizing these challenges and taking proactive steps to bridge the perception gap, employers, professional bodies, and individuals can collectively contribute to a more equitable and just professional environment that appreciates each accountant's value, regardless of their professional affiliation.

Oluwaseun Afolabi holds a master's degree in Managerial Psychology (Ibadan). An ex-Banker, alumnus of the Nigerian College of Accountancy, Jos (Course 09), and author of ‘Becoming An Accountant – A Psychological Analysis on career aspiration of Nigerian Accounting Students in Relation to

ICAN and ANAN’ - 2010. 

https://www.linkedin.com/pulse/perception-dilemma-oluwaseun-afolabi-esq-

 

References

While researching the latest trends on the perception and dilemma of employers of accounting professionals in Nigeria, I gathered insights from a conversation with ChatGPT, an AI language model developed by OpenAI. In the course of our discussion, it provided valuable information on perception and relevant principles in Psychology.

I also engaged with a ChatGPT chatbot designed to provide a general-purpose AI conversational assistant that is designed to have engaging, informative, and entertaining conversations on a wide range of topics. This chatbot shared insights about the roles of leaders and religious bodies in ensuring equality, Justice, and career growth.

Disclaimer

Please note that the insights shared from ChatGPT are based on automated responses generated by AI technology. While these sources can provide useful information, they do not replace the expertise and insights of human professionals.