A Meta-Analytic Review of Relationships Involving Accountants' Professional Commitment

ABSTRACT

There has been an increase in empirical research in recent years which has been concerned with accountants' professional commitment. This paper uses meta-analysis to summarize the relationships between accountants' professional commitment with the work environment perception of the conflict between organizational and professional goals, the attitudes of organizational commitment and job satisfaction, and the behavioral intention to leave the organization. The meta-analyses of each of these relationships for samples of accountants' in general resulted in a large proportion of the variance between the corrected sample correlations not being accounted for by the variance due to sampling error. Hence it was not possible to identify precise estimates of the population correlation coefficient for these relationships. Population correlation coefficients were observed when carrying out meta-analyses for sub-groups of the samples of accountants for professional commitment's relationships with job satisfaction for accountants working within public accounting, and with job satisfaction and organizational turnover intentions for accountants working within public accounting and government entities.