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Antecedents and consequences of organizational commitment to accounting organizations

Antecedents and consequences of organizational commitment to accounting organizations This paper evaluates the utility of a multidimensional conceptualization of organizational commitment in the public accounting environment. Also examines a wide range of antecedent variables for each of the three dimensions of organizational commitment, as well as the consequence of intention to leave the public accounting organization. Results suggest that organizational commitment in the public accounting environment can be conceptualized in terms of affective, moral and economic attachment to the firm. Each of these kinds of commitment develops as a result of distinct antecedent experiences and has different implications for accountants' intentions to leave. The results suggest that affective commitment is the best predictor of intention to leave. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Antecedents and consequences of organizational commitment to accounting organizations

Managerial Auditing Journal , Volume 19 (7): 11 – Sep 1, 2004

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References (36)

Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900410549457
Publisher site
See Article on Publisher Site

Abstract

This paper evaluates the utility of a multidimensional conceptualization of organizational commitment in the public accounting environment. Also examines a wide range of antecedent variables for each of the three dimensions of organizational commitment, as well as the consequence of intention to leave the public accounting organization. Results suggest that organizational commitment in the public accounting environment can be conceptualized in terms of affective, moral and economic attachment to the firm. Each of these kinds of commitment develops as a result of distinct antecedent experiences and has different implications for accountants' intentions to leave. The results suggest that affective commitment is the best predictor of intention to leave.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Sep 1, 2004

Keywords: Public accounting; Organizations; Employees turnover

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