This study examines the scale characteristics of two widely utilized measures of organizational commitment. Using data collected from a sample of 1,105 professional accountants, the findings indicated that while both instruments exhibited a high degree of internal reliability, the Porter et al. (1974) instrument exhibited significantly greater predictive validity with respect to intended turnover than did the Hrebiniak and Alutto (1972) instrument. However, for a limited sample of data, no difference was found between the predictive ability of the two measures with respect to actual turnover. In addition, the relationship between a set of ten common predictor variables and organizational commitment was found to be substantially greater when commitment was measured using the Porter et al. instrument.
A model dealing with the effects of the professional and organizational commitments of Certified Public Accountants, or of other work-related attitudes and intent to leave, is examined in three different employment settings in California: self-employed CPAs, CPAs employed in professional organizations and CPAs employed in non-professional organizations. These commitments and work-related attitudes were found to have different effects on intentions to leave in the different work settings. These findings suggest that the generality of prevalent withdrawal models ought to be reconsidered and that theoretical adjustments ought to be made for differences in settings.
Different and sometimes contradictory assumptions can be found in the literature about the relationships between the commitments of professionals to their profession and to the employing organization, and the consequences of these relationships for other work attitudes. Two of the basic alternative theoretical formulations are examined and their viability tested on a sample of 1206 accountants. One formulation assumes inconsistency between commitments leading to a commitment dilemma, the other assumes congruity between them. The findings point at the latter formulation as the more viable one, and suggests minor modifications in it to improve its fit with the data. The results demonstrate the need to compare competing models in order to increase theoretical clarity and consistency.
The paper analyzes the organizational commitment of North American male andfemale accountants working in professional organizations. Unlike others, the present study controlledfor the critical variables of type of occupation, level and subject of higher education, and type of organization. The independent variables were age, gender, tenure, organizational level, cognitive affective orientation to the job, professional commitment, overalljob satisfaction, and intrinsic and e-xtrinsic need satisfaction. It was found by an analysis of covariance that women tended to have lower levels of organizational commitment than men. However, an hierarchical regression analysis indicated that sex did not significantly explain the variance beyond the demographic and cognitive-affective variables. Women were also less satisfied than men in terms of overall job satisfaction and extrinsic satisfaction.
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