TY - JOUR
T1 - Commitment profiles of accountants
T2 - A person-centered study of the commitment towards profession and organization
AU - Loscher, Georg
AU - Ruhle, Sascha
AU - Kaiser, Stephan
N1 - Publisher Copyright:
© 2020, American Accounting Association. All rights reserved.
PY - 2020
Y1 - 2020
N2 - The purpose of this study is to investigate the commitment of public accountants toward their profession and organization, and to provide evidence for various commitment profiles. Specifically, we analyze the relationships between commitment profiles and differences seen in the work context, professional and commercial values, role conflict and ambiguity, and client commitment. The study is based on a survey of 435 German public accountants. It employs a person-centered approach to identify commitment profiles based on latent profile analysis. Using multidimensional scales of professional and organizational commitment, we identify differences in the manifestation of affective, normative, and continuance commitment. By introducing a person-centered approach in the study of accounting professionals, we found six latent profiles, including a fully committed profile that almost exclusively relates to partners in small- and medium-sized accounting firms. Our results show that studies of accountants’ commitment benefit from using a person-centered, multidimensional approach.
AB - The purpose of this study is to investigate the commitment of public accountants toward their profession and organization, and to provide evidence for various commitment profiles. Specifically, we analyze the relationships between commitment profiles and differences seen in the work context, professional and commercial values, role conflict and ambiguity, and client commitment. The study is based on a survey of 435 German public accountants. It employs a person-centered approach to identify commitment profiles based on latent profile analysis. Using multidimensional scales of professional and organizational commitment, we identify differences in the manifestation of affective, normative, and continuance commitment. By introducing a person-centered approach in the study of accounting professionals, we found six latent profiles, including a fully committed profile that almost exclusively relates to partners in small- and medium-sized accounting firms. Our results show that studies of accountants’ commitment benefit from using a person-centered, multidimensional approach.
KW - Accountants
KW - Latent profile analysis
KW - Organizational commitment
KW - Professional commitment
UR - http://www.scopus.com/inward/record.url?scp=85083722803&partnerID=8YFLogxK
U2 - 10.2308/bria-52476
DO - 10.2308/bria-52476
M3 - Article
AN - SCOPUS:85083722803
SN - 1050-4753
VL - 32
SP - 51
EP - 68
JO - Behavioral Research in Accounting
JF - Behavioral Research in Accounting
IS - 1
ER -