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

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.

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