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An analysis of the difference between organization identification and professional commitment: a study of certified public accountants

Philip H. Siegel (Research Professor of Accounting, Monmouth University, School of Business, West Long Branch, New Jersey, USA)
Seleshi Sisaye (Professor of Accounting, Duquesne University, A.J. Palumbo School of Business Administration, Pittsburgh, Pennsylvania, USA)

Leadership & Organization Development Journal

ISSN: 0143-7739

Article publication date: 1 June 1997

Abstract

Addresses the relationship between organizational identification and organizational commitment. Tested the following three hypotheses in relation to professional accountants: self‐image congruence has a direct effect on organizational identification; organizational identification has a direct effect on organizational commitment; and the organizational‐identification effect on commitment is moderated by attitudes of significant others, work abilities/experience, other options and alternatives, competing motives, and perception of outcomes. Four international Certified Public Accountant (CPA) firms participated in the study. A random sample of 335 CPAs within these firms was selected and a survey questionnaire was mailed to them. Results did not provide support for any of the hypotheses. Instead, the results show that self‐image congruence may have a direct effect on organizational commitment, which in turn may have a direct effect on organizational identification.

Keywords

Citation

Siegel, P.H. and Sisaye, S. (1997), "An analysis of the difference between organization identification and professional commitment: a study of certified public accountants", Leadership & Organization Development Journal, Vol. 18 No. 3, pp. 149-165. https://doi.org/10.1108/01437739710168634

Publisher

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MCB UP Ltd

Copyright © 1997, MCB UP Limited