AAAJ
15,1
46
Accounting, Auditing &
Accountability Journal,
Vol. 15 No. 1, 2002, pp. 46-68.
# MCBUP Limited, 0951-3574
DOI 10.1108/09513570210418888
Received September
2000
Revised April 2001,
August 2001
Accepted September
2001
Professionalism,
organizational-professional
conflict and work outcomes
A study of certified
management accountants
William E. Shafer
Graziadio School of Business and Management, Pepperdine University,
Culver City, California, USA
L. Jane Park
California State University, Los Angeles, California, USA
Woody M. Liao
Graduate School of Management, University of California, Riverside,
California, USA
Keywords Professionalism, Conflict, Commitment, Job satisfaction, Staff turnover, Accountants
Abstract This study examines the relationships among professionalism, organizational-
professional conflict and various work outcomes for a sample of Certified Management
Accountants. We assessed professionalism using Hall's Professionalism Scale, and tested the
relationships among professionalism, organizational-professional conflict, organizational commitment,
job satisfaction and turnover intentions using a structural equationsmodel.Theresultsindicatethat
two dimensions of professionalism (dedication to the profession and autonomy demands) were
positively associated with perceptions of organizational-professional conflict. As hypothesized,
individuals who perceived higher levels of organizational-professional conflict were less committed to
the organization, had lower levels of job satisfaction and also had higher turnover intentions.
Introduction
Sociologists have often assumed that professionalization processes involve the
gradual attainment of the structural or institutional characteristics traditionally
associated with professions, such as licensing or certification examinations, a
national association and self-regulatory mechanisms (e.g. Larson, 1977; Millerson,
1964; Wilensky, 1964). Management accountants in the USA have been engaged in
such a professionalization process for some time, a process that has included the
establishment of a widely recognized certification (CMA), as well as a national
professional association (Institute of Management Accountants or IMA). Despite
the fact that management accountants have been actively pursuing professional
status for decades, previous research has not addressed the behavioral implications
of professionalism, for example its effects on organizational-professional conflict,
organizational commitment, job satisfaction and turnover intentions.
The current study addresses this issue by assessing professionalism among
a sample of practicing certified management accountants (CMAs) using the
Hall Professionalism Scale (Hall, 1968), and testing the relationships among
The current issue and full text archive of this journal is available at
http://www.emeraldinsight.com/0951-3574.htm