Antecedents and consequences of organizational commitment to accounting organizations

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.

Citation

Stallworth, L. (2004), "Antecedents and consequences of organizational commitment to accounting organizations", Managerial Auditing Journal, Vol. 19 No. 7, pp. 945-955. https://doi.org/10.1108/02686900410549457