e-journal

Professionalism, rewards, job satisfaction and organizational commitment amongst accounting professionals in Uganda

---

Purpose – 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.
Design/methodology/approach – 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.
Findings – 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 ( po0.01) 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 (GFI¼0.86, RMSEA¼0.086).
Originality/value – 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.

Keywords Structural equation modelling, Uganda, Organizational commitment, Professionalism,Private/public sector CPAs

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Journal of Accounting in Emerging Economies

No. Panggil

-

Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Journal of Accounting in Emerging Economies Vol. 4 No. 2, 2014 pp. 134-157

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar