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Employment of mobile advisors by service offering firm is becoming a new trend in the business world. This is because of the flexibility that it brings. Due to increasing popularity of the mobile advisory, a lot of research is being conducted in the field. The research has been driven towards identifying factors that influence success of the mobile advisory services and mode of improving the services being offered through internet meetings and at client’s offices; which are the two main aspects employed in the mobile advisory (techtarget, 2017). Previous research brings out mostly consistent findings that mobile advisory is increasing receiving acceptance among firms. However, the previous research concludes that wider and deeper research need to be conducted to improve the services being delivered to clients. Besides, creation of awareness and education of both service providers and clients so that both of them make decision from an informed point of view (T Heckert, 2006).

Inasmuch as research on variables involved in mobile advisory services has been conducted and explored, there is much to be discovered. This is because little has been unveiled or directly investigated concerning the staff views and improvements to be done. Consequently, more research need to be carried out to address these issues in order to provide better services in a better environment that favor both clients and staff.

In the process of bridging the gaps in the current study or improving the field of mobile advisory services, the research will purpose to find out the staff’s opinion about their experiences in conducting services to clients as mobile advisors and highlight some of the improvements the staff believe should be employed to improve the services offered; in the process of delivering taxation and advisory services to clients. In the process of achieving this main objective, the main objective will be broken down into three smaller objectives so that the research process becomes smoother and more refined. Thus the main objective will be broken down into the following three objectives:

1. To find out advantages of mobile advisory services based on the staff’s beliefs and perception.
2. To discover problems encountered by staff in the process discharging their duties as mobile advisors.
3. To highlight and list mobile advisory service staff’s suggestions on how to improve the mobile advisory services being offered.

The three smaller objectives will mark the basis for the formulation of the research questions and the kind of information to be sourced from the respondents. The research questions, which will be driven towards meeting the research objectives and how each of them is linked to the research objective will be as follows:

• How can the mobile advisory service be improved?

This question is driven towards meeting objective number three above. The responses given will be a boon in realizing the improvement parameters that should be employed is refining the services offered to clients.

• What are the advantages and disadvantages of mobile advisory services?

Research Type and Method Selection

This research questions brings out the cons and pros of the mobile advisory services from the point of view of the staff. Inasmuch the respondents are members of staff only, the responses given can be used to model clients’ views because the members of the staff are the ones who interact with the clients and can give clients’ feedback for record and implementation. Consequently, the responses given to this question will aid meeting of objective number one.

• What are the challenges encountered while discharging mobile advisory services?

The answers to this question will highlight the problems the staff face while offering mobile advisory services thus help in meeting objective number three.

To achieve the objectives of the study, the research will employ qualitative techniques as opposed to quantitative techniques. Qualitative research makes use of non-numerical data and mainly seeks to decipher meaning from the data that aid understanding of social life and study of targeted population or places. This is unlike quantitative research techniques that make use numerical data and aims at determining causal and correlation relationships between variables (Crossman, 2017). Since the research does not aim at determining any statistical trends or formulating causal and correlation relationships, qualitative research is the most applicable and will be employed to meet the objectives of the study. This is because this research is driven towards qualitative analysis of staff’s (targeted population) in order to decipher the quality of the services offered using mobile advisory services. The research will employ the following qualitative research methods: observation, interviews, questionnaires, focus groups, contents analysis of visual and textual materials and open ended surveys.

• Observation: The chosen staff (sample) will be examined in the natural setting of the work place
• Interviews: The chosen staff will be asked question orally or via the phone to respond on various research questions.
• Questionnaires: The chosen staff will be served with questionnaires to fill and analysis done later.
• Focus Groups: The focus group in this case will be the sample selected to participate in the pilot test. The sample will be examined, interviewed and observed to collect the information required.
• Content Analysis visual and textual Materials: Staff feedback and office records will be assessed and analyzed.
• Open ended Surveys: The respondents will be allowed to respond to the questions the way want. This will facilitate wider data collections(Crossman, 2017).

 The population of the study is the entire staff which is composed of one hundred and thirty advisory services staff. The staff is located in Brisbane, Sydney, Melbourne and Adelaide.  Due to the size of the population and location at different places, a smaller sample will be selected to ensure efficiency of the process and cut down the cost of the research.

To determine the sample size, there are a number of considerations to be looked into. These are population size, margin of error, confidence level of the analysis and percentage value (market, 2017). However, this being a qualitative analysis, much consideration will be given to the spread of sample and even distribution of the sample selected. Since there are four locations where staff are located, assuming that they are even located at these locations, 10 staff will be chosen from each location leading to a total of 40 members in the sample space; which consist of 30.3% of the population.

Population and Sample Space Description

The collected data using the methods will be analyzed in the following seven steps (MADELON, 2015):

Step I: the collected data will be transcribed and written in various forms

Step II: Thereafter, the data will be organized in groups based on observed similarities.  

Step III: The first set of field notes drawn from interviews, observations or document reviews are given codes for organization based on stage step I.

Step IV: Check and note personal reflections or other comments in the margin.

Step V: The materials will be sorted out and sifted to identify similarities in similarities in patterns and relationships; including some differences between common sequences and sub groups.

Step VI: At this stage, the identified patterns, commonalities, processes and differences are singled out and made ready for the next wave of data collection.

Step VII: Elaboration of a small set of generalizations that cover the consistencies discerned in the database

Step VII: Examination of those generalizations in light of a formalized body of knowledge in the form of constructs or theories

It is important to acknowledge that this research will be done in an accounting environment and applications of the finding to a non-accounting organization that offers mobile advisory services may face the following limitations:  

• Sharp disparities in the type of clients dealt with may be a great limiting factor. There may be an organization that deals with illiterate clients thus may not be conversant with zoom or other video conferencing tools.
• Legal formalities required may differ thus requiring physical meetings at designed locations; based on the services offered.

Explanatory sequential mixed methods are sequential mixed methods that are characterized by a collection and analysis of quantitative data and thereafter followed by a collection and analysis of qualitative data. Thus in explanatory sequential mixed methods, quantitative data collected and analyzed first (foodrisc, n.d.).  Explanatory sequential mixed method is appropriate when using qualitative results to aid in describing and interpreting finding of quantitative research design. On the hand, exploratory sequential mixed methods are sequential mixed methods that are characterized by an initial phase that entails a qualitative data collection and analysis. This phase is then followed by data collection and analysis that is quantitative in nature. The method is appropriate in designs geared toward exploration of a phenomenon. Besides, the method can be employed in design purposing to develop and test new instruments (ResearchRundowns, n.d.).

1. Isa, C. R., 2011. The Role of Organizational Fairness and Motivation in the Relationship Between Budget Participation and Managerial Performance: A Conceptual Paper. Australian Journal of Basic and Applied Sciences, 5(12), pp. 641-648.
2. Osikhena, K., 2017. Relationship between Budget Participation, Budget Procedural Fairness, Organisational Commitment and Managerial Performance. [Online]
   Available at: https://www.researchgate.net/publication/269551345_Relationship_between_Budget_Participation_Budget_Procedural_Fairness_Organisational_Commitment_and_Managerial_Performance
   [Accessed 18 September 2017].
3. Noor, I. H. B. M., 2012. BUDGETARY PARTICIPATION: HOW IT AFFECTS PERFORMANCE AND COMMITMENT. [Online]
   Available at: https://visar.csustan.edu/aaba/Othman2012.pdf
   [Accessed 18 September 2017].
4. Josua Tarigan, D., 2015. The Influence of Budgeting Participation on Managerial Performance in. Journal of Accounting and Finance , 15(8), pp. 1-11

Source 1:

Employees’ participation in setting the budget creates an aspect of fairness and mutuality. This not only creates a sense of ownership but also encourages the employees’ to work hard to toward the realization of the budget (Isa, 2011).

Source 2:

There is a positive relationship between budgetary participation and organizational commitments that influences managerial performance when it comes to the very budget. In brevity, the articles records that there is a positive implication on the performance of the budget in relation to the performance and managerial motivation. Consequently, to increase managerial performance, the management team should involve the in the budget creation process (Ogiedu, 2017).

Data Analysis

Source 3:

The source finds out that there is both indirect and direct effect of budgetary participation and managerial performance. These comes as a result of employees’ commitment to the formulated budget.  Thus for an organization to improve its performance, budgetary participation can be a strategy of achieving the same (Noor, 2012).

Source 4:

There are three main findings in the article. First, it is noted that there is a high probability between improvement of employees’ performance and budgetary participation. Secondly, job-relevant information of an organization can be enhanced by budgetary participation. Last but least, job-relevant information is a great factor when it comes to improvement of employees’ performance (Josua Tarigan, 2015).

There is a strong relationship between budgetary participation and motivation towards achieving the budget (Isa, 2011). Budgetary participation has both indirect and indirect effect on the performance of the budget. When employees participate in the formulation of the budget, there is dedication by employees when it comes to seeing it succeed (Noor, 2012).  Besides, indirectly, budgetary participation not only enhance managerial performance but also act as a booster to job-relevant information (Josua Tarigan, 2015). Additionally, another factor that causes budgetary participation to enhance employees’ motivation toward achieving the budget is a sense of ownership that is felt by the employees thus creating determination and joint involvement towards its achievement.

“Human nature is inherited, culture is learned; however, individuals within all cultures vary based on differences, preferences, values, and experiences” (Hofstede, 2011). Power distance refers the extent to which members of an institution, an organization or family anticipate inequality when it comes power distributions. On the hand, individuality refers to the extent in which a person in a society look after themselves (individualist) or incorporated in a strong and cohesive groups (collectivism) (Hofstede, 2011).  

The researchers suggest power distance can be minimized by creating an involvement scenario. That is, by involving those members of the society that consider themselves lesser in decision making and activities, they see themselves worthy and determined to be at the same level with other members. Besides, the researchers suggest that power distance is a hindrance to performance while collectivism is enhances performance (Dauw-Song Zhu, n.d.).

Employees’ attitude towards budget participation is influenced by a number of factors:

1. The usefulness of the budget: The attitude of an employee towards the budgetary participation may depend on the whether the employee consider the budget worthy or relevant. When the employee consider the budget worthy and relevant then his or her interest will be inclined towards its success. This is contrary to when an employee considers the budget irrelevant and not worthy(Dauw-Song Zhu, n.d.).
2. The motivation of budget: This refers to the internal motivation that an employee derives from the budget activities. If an employee is highly motivated by the budget, then he/she will have an attitude that is driven towards its achievement (Dauw-Song Zhu, n.d.).
3. The feedback of the budget: The degree of the information an employee receives on the budget is a great determinant of the attitude of the employee toward the budget. When the feedback is consistently and fully given the concerned employee, there is a high likelihood that the employee will be inclined towards its achievement; subject to the previous factors outlined above(Dauw-Song Zhu, n.d.).

Budgetary participation is a process through which the management team’s members whose performance evaluations are involved, in part or full, in part-budget related activities and influential setting of those budgets. Inasmuch there is an option of leaving out some team managers in matters pertaining budget formulation, full participation of the management team increasingly becoming employed in the budget creation. Consequently, it is important for decision makers to be informed by looking into factors that influence budgetary participation before starting the process.

References

Crossman, A., 2017. An Overview of Qualitative Research Methods. [Online]
Available at: https://www.thoughtco.com/qualitative-research-methods-3026555
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Dauw-Song Zhu, ,. F.-Y. N. C.-W. L. Y.-H. H. S.-H. C., n.d. A Study on the Factors Affecting the Budget-related Attitude of Hospital Departmental Managers and The Relationships of These Attitudes with Performance. [Online]
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Isa, C. R., 2011. The Role of Organizational Fairness and Motivation in the Relationship Between Budget Participation and Managerial Performance: A Conceptual Paper. Australian Journal of Basic and Applied Sciences, 5(12), pp. 641-648.

Isa, C. R., 2011. The Role of Organizational Fairness and Motivation in the Relationship Between Budget Participation and Managerial Performance: A Conceptual Paper. Australian Journal of Basic and Applied Sciences, 5(12), pp. 641-648.

Josua Tarigan, D., 2015. The Influence of Budgeting Participation on Managerial Performance in Service Companies: An Evidence from Indonesia. Journal of Accounting and Finance , 15(8), pp. 1-11.

MADELON, 2015. QUALITATIVE DATA-ANALYSIS: MAKING SENSE OF DATA IN 4 STEPS. [Online]
Available at: https://www.7sens.es/uncategorized/making-sense-of-data-qualitative-data-analysis-4-steps/
[Accessed 18 September 2017].

market, C., 2017. Sample size calculator. [Online]
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Noor, I. H. B. M., 2012. BUDGETARY PARTICIPATION: HOW IT AFFECTS PERFORMANCE AND COMMENT. [Online]
Available at: https://visar.csustan.edu/aaba/Othman2012.pdf
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Ogiedu, K. O., 2017. Relationship between Budget Participation, Budget Procedural Fairness, Organisational Commitment and Managerial Performance. [Online]
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