What is it about?
The study is based on a survey of 435 German public accountants. It employs a person-centered approach to identify commitment profiles. We found six profiles, including a fully committed profile that almost exclusively relates to partners in small- and medium-sized accounting firms.
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Why is it important?
We show that public accountants do not have homogenous commitments towards the profession and organizations, rather there are different sub-groups. These groups show differences in behaviour and are related to different work contexts (e.g. Big 4 vs. small and medium sized firms).
Read the Original
This page is a summary of: Commitment Profiles of Accountants: A Person-Centered Study of the Commitment towards Profession and Organization, Behavioral Research in Accounting, March 2020, American Accounting Association, DOI: 10.2308/bria-52476.
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