Occupational reality shock and organizational commitment: Evidence from the accounting profession

Occupational reality shock and organizational commitment: Evidence from the accounting profession

A longitudinal field survey was undertaken to investigate the effects of occupational reality shock on the organizational commitment attitudes, intentions, and behavior of professional accountants. Comparative data was collected over a one year period from a sample of accountants employed in the con...

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Veröffentlicht in:Accounting, organizations and society organizations and society, 1988, Vol.13 (3), p.235-250
Hauptverfasser: Dean, Roger A., Ferris, Kenneth R., Konstans, Constantine
Format: Artikel
Sprache:eng
Schlagworte:
Accountants
Commitments
Demographics
Employee attitude
Expectations
Job satisfaction
Organizational behavior
Social integration
Statistical analysis
Studies
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Zusammenfassung:A longitudinal field survey was undertaken to investigate the effects of occupational reality shock on the organizational commitment attitudes, intentions, and behavior of professional accountants. Comparative data was collected over a one year period from a sample of accountants employed in the controller's division of a large (Fortune 100) industrial firm and from a sample of accountants employed by a “Big Eight” public accounting firm. The results portray reality shock as having a significant, asymmetrical impact on the work-related attitudes, intentions, and to a lesser extent behavior of accountants employed in both organizational settings.
ISSN:0361-3682
1873-6289
DOI:10.1016/0361-3682(88)90002-5