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The purpose of this paper is to examine the extent to which the constructs of professionalism (Hall, 1968), rewards (Bartol, 1979) and job satisfaction (Stamps and Piedmonte, 1986; Hampton and Hampton, 2004) can be used as valid predictors of organizational commitment (Porter et al., 1974) in an emerging economy context.

Using pre-existing scales for these constructs, the authors collected data from 277 ICPAU licensees’ and carried out a factor analysis to examine their validity. Given the relevance of the organizational-professional conflict (OPC) debate to performance in public and private sector organizations, the authors use ANOVA to assess whether there are significant differences between CPAs in the private and public sectors. We also develop a structural equation model to assess the extent to which organizational commitment can be explained by professionalism, rewards and job satisfaction.

The findings show that the four scales can be used as valid measures in an emerging market environment, albeit with some modifications. The correlations between the study variables are significant (p<0.01) but weak. There are also no significant differences between the scores of private and public sector Certified Public Accountant (CPAs) on professionalism, rewards and organizational commitment. However, there is significantly lower job satisfaction amongst CPAs employed in the public sector. The authors also find that job satisfaction is the best predictor of organizational commitment. Professionalism and rewards are weak predictors of organizational commitment. The fitted model shows that there is a weak fit between organizational commitment and professionalism, rewards and job satisfaction (GFI=0.86, RMSEA=0.086).

The authors modify the extant measurement scales for use in emerging market conditions and show that with some adjustment, they are robust measures of the study variables. The paper also extends the organizational commitment (OC) debate to emerging market conditions and shows that rewards on their own are not enough to ensure organizational commitment amongst professionals. It is important to improve job satisfaction through more enriching work experience.

This study aims to determine the effect of personality on professionalism.

This research was conducted in Makassar Police Office in Makassar City. The reason for conducting the research in the police officer was the low performance of police officers in Makassar Police while the workload was very high. The population in this study were all 1,185 police officers in Makassar Police Office. Using the probability sampling technique, there were 299 police officers selected as respondents. Further, this study employs descriptive statistical analysis and inferential statistical analysis using generalized structure component analysis (GSCA) as data analysis methods.

The result found that there is a significant effect of personality on professionalism and OCB. Different results are obtained on the effect of personality on performance, which has no significant effect. However, there is an indirect effect of personality on performance through professionalism and OCB as mediating variables. The results also found that there is a significant influence between Professionalism on OCB and performance, as well as a significant influence between OCB on Performance.

This study focus to determine the effect of personality on professionalism. It has never been done before, so this study will contribute a new empirical explanation on both relationships. In addition to differences in the use of constructs and measurements, this research is also different in terms of the analysis unit. This study examines the effect of organizational citizenship behavior (OCB) on the performance of members/employees. This research is different from previous researches which generally examine the effect of OCB with group performance such as performed by George and Bettenhausen (1990), Podsakoff et al. (1997), which both found a close association between OCB and group performance. This study examines the performance of individual members because the tasks of members of the police force require professional ability in individuals who are expected to give a good image to the police in general.

The current study examines public accountants' professionalism and professional commitment (PC) and their effect on job performance. Results provide support for four of five dimensions of Hall's (1968) professionalism framework (beliefs in professional affiliation, professional dedication, self-regulation, and social obligation) and Meyer et al.'s (1993) three-dimensional PC framework (affective, continuance, and normative professional commitment) for modeling public accountants. Support was also found for most of the hypothesized relationships between professionalism and PC. Beliefs in professional affiliation, professional dedication, and self-regulation positively influenced affective professional commitment (APC). Belief in professional affiliation was negatively influenced by continuance professional commitment (CPC) but positively influenced by normative professional commitment (NPC). Belief in social obligation was also positively influenced by NPC. As expected, professionalism and PC were associated with job performance. Professionalism had an incremental effect beyond PC on job performance and as well, PC had an incremental effect over professionalism on job performance. Identifying relationships between professionalism and professional commitment with desirable outcomes is important for justifying future investments in the public accounting profession. Understanding these issues will assist in determining the types of professional attributes and commitments that are and should be fostered by the accounting profession.

The purpose of this paper is to examine the interactive effects of professionalism in the relationship between intellectual capital (IC) and performance of small and medium audit practices (SMPs) within the context of a developing economy, Uganda.

Data were collected through a questionnaire survey of 77 SMPs registered with the Institute of Certified Public Accountants of Uganda through their managing partners. The authors utilized multiple regression analysis to test hypotheses using centered variables and an interaction term between IC and professionalism.

IC is a significant determinant of performance of SMPs in Uganda; while professionalism when acting alone is not significant, however, results have shown that professionalism interacts with IC to enhance performance of SMPs.

This study, owing to the absence of publically available published financial statements of SMPs, utilizes a questionnaire to collect data on performance of SMPs which could be less objective. Further, as the study is limited to SMPs in Uganda, it is possible that the results are only applicable to Uganda’s accountancy field. In addition, the use of multiple regression is prone to problems associated with sampling error. However, the likelihood of these problems is mitigated by the interface with data and regression analysis diagnostics that were carried out.

This study provides initial empirical evidence on the relationship between IC, professionalism and performance of SMPs in developing economies. The study further indicates that while IC acts independently to influence firm performance, its interaction with professionalism enhances this performance.

Although it has been implicitly or explicitly assumed that family business professionalization is indeed a multidimensional construct, there has been a tendency to confine it to the employment of nonfamily managers and delegating authority in academic research. Dekker et al. (2013) have made an impressive work in untangling the multidimensional structure of family business professionalization. This paper aims to introduce a more comprehensive multidimensional approach and a framework to understand and study family business professionalization by identifying additional dimensions.

The conceptual framework relies on insights derived from the literature on family business professionalization, occupational professionalism and organizational professionalism to reveal the broader multidimensionality of family business professionalization.

The proposed framework extends the definition of family business professionalization and offers additional dimensions which were grouped under five overarching headings: professionalization of management, professionalization of organizational structure, processes and operations, professionalization of family's relationship with business, professionalization of employees and professionalization of work environment and culture.

This paper contributes to the literature by providing a wider approach for the understanding of family business professionalization. It presents a new way of thinking about family business professionalization, underlining the importance of employees and organizational culture for the professionalization process in family firms.

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms, non-public accounting firms (industry) and accounting professional associations. Specifically, the study compares the professionalism of public and industry accountants. Consistent with expectations, the results suggest that public accountants have stronger beliefs in professional autonomy and self-regulation than industry accountants, and that industry accountants have stronger beliefs in professional affiliation, social obligation and professional dedication than public accountants. It was hypothesized that while professional associations promote all professional values, public accounting firms and industry have different promoting priorities. Public accounting firms foster beliefs in self-regulation and professional autonomy while industry opposes these values, resulting in public accountants having stronger beliefs in these values. Conversely, it was posited that industry encourage beliefs in professional affiliation, social obligation and professional dedication to a greater extent than public accounting firms. The result is that the industry accountants have stronger beliefs in these values than the public accountants. Investigating these issues increase understanding of the importance of the socialization process fostering accounting professional values and identifying areas of potential conflict and reinforcement accountants face when working in public accounting and industry.

Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional affiliation, and professional dedication are associated with three ethical rationales that have been identified as playing important roles in ethical judgment, the perception of the ethicality of an action; moral equity, contractualism, and relativism. Understanding these issues will assist in determining the management accounting professional attributes that should be fostered in encouraging the ethical judgments of management accountants since research indicates that the moral equity and contractualism rationales are consistent with individuals at the post-conventional stage of ethical development and more ethical judgments while the relativism rationale is consistent with the conventional stage of moral development and less ethical judgments.

22 July 2011, saw the biggest domestic terror event in Norway since World War II. On this day, a right-wing terrorist placed a bomb in front of the Norwegian government building, where the prime minister had his office at the time. Later, the same perpetrator dressed up as a policeman and tricked his way into a political youth camp, where 69 mostly young people were killed. The present case study involves the leading national online news provider, VG, whose website, VG Nett, was Norway’s most-read online news site at the time of the attack. The study addresses the research gap of how news workers and managers see the potential of the affordances of digital media during crisis events. Furthermore, the study looks at how two different discourses of professionalism, the occupational and the organisational, informed journalists’ use of technological and social media affordances during this terror event, and at how online journalists and management reflect upon and continue to refine these approaches five years later. This study stresses the importance of a clear understanding of the decision-making processes that actually guide the handling of those affordances during a crisis event. Ultimately, this study questions not the perceived tension between the two discourses of professionalism, but their relative impact upon domestic crisis journalism in the technological realm.

The purpose of this study is to analyse organizing professionalism and its consequences for the work of lawyers in large Brazilian corporate law firms.

The study used qualitative interviews with lawyers linked to six of the Brazilian’s leading law firms. The focus of the interviews was to explore the work organization form considering the changes to the legal profession in recent years.

The results indicate that the institutional changes had substantial consequences for lawyers: a need to organize work, to integrate professional and management logic and to develop typical managerial skills to be more connective when performing tasks in work teams.

Socio-economic changes that gave rise to more flexible forms of work organization have imposed professional restructuring and leading law firms to adopt a business model of organizing. The study is based on qualitative interviews, meaning that the findings cannot be generalized.

Lawyers need to develop typical managerial skills to align their competencies with the management logic incorporated by law firms.

Despite the increase of studies on professions, the integration of professional and managerial logic and its consequences to lawyers has been underdeveloped. Furthermore, research has focussed mainly on macro-level changes and given less attention to how institutional changes impact individual level.

The purpose of this paper aims to disclose shared beliefs and understandings about the concept of professionalism amongst Dutch commercial real estate valuers. It examines prevailing logics of action in a mature European valuation industry and reflects on the potential influence of these logics on the occurrence of judgement bias in valuation.

The underlying study adopted a grounded theory approach to facilitate reflexive in-depth interview sessions with 20 experienced valuation professionals in the Netherlands. Emerging data on core categories of professionalism were initially identified and grouped; and subsequently conceptualised into ideal role types of valuers using institutional logics theory.

Three different ideal types appear to guide Dutch valuation practice: the expert, the service provider and the reporter. The expert emphasises professional standards and technical quality, while the service provider advocates commercial quality and the reporter aims to uphold procedural quality. The authors find that the attention for technical quality associated with the expert role may be at risk of underexposure, fostering concerns about judgement quality and associated bias risks.

The potential impact of both commercial and bureaucratic logics on valuation quality may raise authoritative and educational concerns over judgement bias effects. However, while trends in professionalism may transcend national boundaries, the specifics of local real estate market structures and regulations require replication of results in other markets.

Institutional logics provide an alternative, socio-economic perspective on present-day valuer behaviour that progresses the understanding of the valuer–client relationship, thereby advancing the knowledge base on valuer judgement and client influence. Furthermore, the authors' role typology offers future research opportunities in terms of measurement and explanation of differences.