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).
Perspectives
This article allowed us to study a profession that becomes increasingly differentiated, but still claims unity. We hope, that our study offers valuable insights that despite different work contexts, the profession still has similar values.
Dr Georg Loscher
Bundeswehr University Munich
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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