An empirical examination of a three-component model of professional commitment among public accountants

Smith, David and Hall, Matthew (2008) An empirical examination of a three-component model of professional commitment among public accountants. Behavioral Research in Accounting, 20 1: 75-92. doi:10.2308/bria.2008.20.1.75


Author Smith, David
Hall, Matthew
Title An empirical examination of a three-component model of professional commitment among public accountants
Journal name Behavioral Research in Accounting   Check publisher's open access policy
ISSN 1050-4753
1558-8009
Publication date 2008
Sub-type Article (original research)
DOI 10.2308/bria.2008.20.1.75
Open Access Status Not Open Access
Volume 20
Issue 1
Start page 75
End page 92
Total pages 8
Place of publication Sarasota, FL, United States
Publisher merican Accounting Association
Language eng
Abstract Professional commitment (PC) refers to the attachments that individuals form to their profession. While prior accounting literature has examined only one dimension of PC, research outside accounting has established that there are three distinct dimensions to PC (Hall et al. 2005). In this paper we test the validity of Meyer et al.'s (1993) three‐component model of PC among a sample of public accountants. Given that the majority of studies of accountants' PC have used the Professional Commitment Questionnaire (PCQ), we also assess whether the PCQ is a measure of a specific dimension of PC, affective PC. The results of our confirmatory factor analyses and tests of reliability and validity provide support for three separate dimensions of public accountants' PC. Our tests also indicate that the PCQ scale is a measure of affective PC. The implications of our results on interpreting prior research and for considering future research on accountants' PC are presented.
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Non-UQ

Document type: Journal Article
Sub-type: Article (original research)
Collection: UQ Business School Publications
 
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Created: Mon, 01 Feb 2016, 15:09:23 EST by Karen Morgan on behalf of UQ Business School