Organizational commitment (OC) is a concept that seeks to capture the nature of the attachments formed by individuals to their employing organizations. Beginning with Porter et al. (1974), prior researchers have attempted to identify what factors influence the formation of OC in individuals and how OC (once formed) influences important organizational consequences. Recent research in the industrial/organizational psychology and organizational behavior literature has identified the existence of multiple dimensions of OC and found different relationships between these dimensions and important organizational consequences. However, with some isolated exceptions (Ketchand and Strawser 1998; Kalbers and Fogarty 1995; Caldwell et al. 1990), accounting research has examined only one dimension of OC. This manuscript summarizes previous research in the industrial/organizational psychology, organizational behavior, and particularly accounting literature regarding the identification of various dimensions and subdimensions of OC and the relationships of these dimensions and subdimensions with important antecedents, correlates, and consequences. In light of these findings, suggestions are provided for accounting researchers to evaluate: (1) the role of multiple dimensions of OC in influencing attachment to the organization, (2) how changes in the public accounting work environment affect the role of OC, and (3) how OC research can provide practical results for public accounting firms.
A thank you is just not sufficient reward for the effort the Pathways representatives have put forth on behalf of the future of higher education and the next generation of accountants. But that is all we have to offer. Our appreciation for all the time and effort you have put into this accounting education effort is beyond the words the Commissioners have to express it. We took on a monumental task, and with your thoughtful contributions and those of the multitude of people who provided comments and suggestions, we have put together a strategy and structure for accounting education that will have long-term implications for the next generations of accountants and the entire education process.When we started this process, we did not have a road map of how to do this, but with the efforts of the Pathways team, we put together a supply chain structure that included many stakeholders and a process to provide as much feedback and input as possible into our deliberations. Then, with your volunteer spirit, passion, and effort (and a few webinars and conference calls to help keep us on track), we reached our goal and put forth our vision for changing the future of accounting education. While it may take generations to fully implement some of our recommendations, we laid the solid groundwork and structure needed to tackle the tough issues to enhance the accounting education process and our profession. As the effort progressed, we became a family on a journey to reach a common goal. We are confident we will all look back on the journey fondly, at the personal relationships we developed and the solid recommendations we put forth.Finally, as we have structured our efforts to continue into the future, starting with implementation activities targeted at these recommendations, it is our dream that we will be reading about the Pathways efforts 20 to 30 years from now. Sponsoring Organization RepresentativesCover photo credits (left to right): This
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