Organisational commitment of accountants in Australia and South Africa

Abstract

This paper examines the independent variables of perceived environmental uncertainty (PEU) and the cultural beliefs of collectivism/individualism between two countries, Australia and South Africa. These countries were chosen because Australia is a stable democracy and South Africa an emerging democracy which is undergoing significant political, social and economic transformation. The purpose of this paper is to determine whether accountants’ commitment to an organization is associated with perceived environmental uncertainty, collectivism and nationality.

The results of this study suggest that individuals’ organisational commitment is associated with nationality (South African and Australian) and that relationship is associated with their cultural beliefs (collectivism/individualism) and an environmental variable, perceived environmental uncertainty.

This research is regarded as important in that multi-national organizations operating in different political and social environments may choose to use different means to ensure the maximum organisational commitment from their employees, in particular, those who are professional accountants.