Exploring the relationship between professional and organizational commitment : the attitudes of Ontario chartered accountancy students

摘要

This study was undertaken to investigate the attitudes of chartered accountancy (CA) studentstoward professional commitment and organizational commitment. The focus of the study was todiscover if a relationship between these two constructs existed and determine which situational andindividual characteristics facilitate or impede commitment. The sample included those CAstudents who wrote the 1995 UFE (n=423). Four instruments were used for data collection: JobDiagnostic Survey, Organizational Commitment Questionnaire, Career CommitmentQuestionnaire, Career Facilitation Survey, and individual demographic inquiry. The study found asignificant relationship between professional commitment and organizational commitment.Situational characteristics tended to influence organizational commitment, while individualcharacteristics more often governed professional commitment. Specific satisfactions, generalsatisfaction, growth satisfaction, and satisfaction with compensation, co-workers, and supervisionwere found to facilitate organizational commitment. Organizational commitment was alsoinfluenced by supplemental job characteristics, internal work motivation, career facilitation, andautonomy. Implications for practice involved the cooperation and collaboration of the governingbody for the CA profession and the CA firms in activities addressing pertinent issues that influencecommitment. Implications for future research were also discussed.