9.2 The research question is very broad. It allows you plenty of scope to discover a host of interesting things about the world of the trainee accountant. Without doubt, one of the things you will emerge with a clear understanding of is what they like about their work and what they do not like. This has practical implications for the sort of people that the firm ought to recruit, and how they should be trained and rewarded. You may learn about some of the short cuts practised by all occupations that may not be in the interest of the client. By the same token you will probably discover aspects of good practice that managers can disseminate to other accountants. The list of practical implications is numerous. All this assumes, of course, that you will supply the managers with some post-research feedback. This does raise issues of confidentiality, which you must have thought through beforehand.