Professionalism, organizational commitment and job satisfaction in an accounting organization

Accounting, Organizations and Society, Vol. 9, No. 1, pp. 49- -59 , 1983. 0 3 6 1 - - 3 6 8 2 / 8 3 $3 .00 + .00

Printed in Great Britain. © 1983 Pergamon Press Ltd.

PROFESSIONALISM, ORGANIZATIONAL COMMITMENT AND JOB SATISFACTION IN AN ACCOUNTING ORGANIZATION

DWIGHT R. NORRIS

and

ROBERT E. NIEBUHR Department of Management, School of Business, Auburn University, Auburn, AL 36830, U.S.A.

Abstract

With growth in the number of professionals employed in organizations, concern has been expressed over potential conflict between the professionalism of these employees and their commitment to the organization. Empirical studies examining the relationships between professionalism, organizational commitment and job satisfaction have reported inconsistent results. This paper examines these variables in an organization setting involving several field offices of a "Big Eight" U.S. accounting firm. Accountants who reported high levels of professionalism also reported high levels of organizational commitment. Additionally, both professionalism and organizational commitment were strongly related to job satisfaction.

Organizations are increasing the number of professional staff members they employ. This increase has given rise to greater concern over the relationship between professionals and their employing organizations (Hall, 1968). Of particular concern for many accounting firms as well as other organizations is the potential for conflict between the professional commitment of these employees and their commitment to the organization. The result, it is feared, will be a growing number of accounting professionals who have lower identification with their employers, and therefore less organizational loyalty and job satisfaction. The large public accounting firm represents a prime example of an organization where professionalism and organizational commitment have the potential for conflict.

Because of this concern, both professionalism and organizational commitment have received considerable attention in the research literature. However, fewer studies have examined the rela-

tionship between the two orientations. Studies that relate professional commitment to organizational commitment have often used unidimensional measures of professionalism, and examined the orientations on a global scale. Often subjects from multiple professions are included in the analysis. Kerr et al. (1977) suggest that future studies can be improved by concentrating on single occupational groups. Rather than assuming unidimensional, global relationships, Bartol (1979) suggests that we need further explorations of the various professionalism dimensions as they impact on the professional-organization interface.

Cognizant of these recommendations, this paper presents a study of accountants employed in a "Big Eight" U.S. accounting firm. The relationship between professionalism and organizational commitment is examined from the per- spective of the impact various professional dimensions have on the professional-organization interface. Additionally, an attempt is made to extend

49

50 DWIGHT R. NORRIS and ROBERT E. NIEBUHR

this analysis by examining the relative job satisfaction of those accountants professionally committed and those committed primarily to the organization.

PROFESSIONALISM

The modern concept of professionalism origi- nates with the work of Hall (1968). He suggests that professionalism has both structural and attitudinal aspects. Structural aspects are those characteristics which are part of the occupation including such areas as creation of a full time occupation, establishment of a training school, formation of professional association, and formation of a code of ethics. Attitudinal aspects include a sense of calling to the field, a belief of service to the public, belief in self-regulation, autonomy, and the use of the professional organization as a major referent (Hall, 1968).

Subsequently, Kerr e t aL (1977) have outlined a t t i tudinalaspects of professionalism expressed through five dimensions. These include:

1. Autonomy - perceived right to make decisions about both the means and goals associated with one's work.

2. Collegial maintenance of standards - a belief that standards should be enforced by fellow professionals who are the only ones properly equipped to adequately evaluate work in the field.

3. Ethics - a felt responsibility to avoid self- interest and emotional involvement with clients in the course of rendering services, as well as a dedication to high quality service to the client.

4. Professional commitment - dedication to the work and the long term career aspirations of the professional.

5. Professional identification - use of the profession and fellow professionals as major refer- ents.

occupation is professional. For accountants, Sorenson & Sorenson (1974) describe public accounting as encompassing a theoretical body of knowledge, a set of professional norms, a career supported by an association of colleagues, and having community recognition. These characteristics distinguish the accounting profession from non-professional activities such as clerical duties or bookkeeping. Carey's (1973) description of accountants employed in public firms identifies accountants as having characteristics very similar to the "ideal" characteristics described by Kerr e t al. (1977). These include (1) a body of specialized knowledge, acquired through some system of formal education or training (collegial maintenance of standards); (2) rendering of services to society and a recognition of a social obligation (professional commitment); (3) governance by a code of ethical conduct which is enforced by dis- ciplinary machinery (ethics); (4) formal require- ments for admission of new members and an identifying title that only members are permitted to use (professional identification); and (5)formal recognition of certified members' expertise through law (autonomy).

ORGANIZATIONAL COMMITMENT

A large number of studies in recent years have increased our understanding of the concept of organizational commitment. Organizational commitment is most often defined as the relative strength of an individual's identification with and involvement in a particular organization (Porter e t al., 1976) and is characterized by three factors:

(1) a strong belief in and acceptance of the organization's goals and values,

(2) a willingness to exert considerable effort on behalf of the organization, and

(3) a strong desire to maintain membership in the organization (Mowday e t al., 1979).

Kerr e t al. (1977), in responding to the often contradictory data reflecting conflict between professionals and organizations, are critical of studies which a p r i o r i assume that a widely recognized

Recent models of organizational commitment developed by Steers (1977) and by Stevens e t al. (1978) suggest that important antecedents to organizational commitment include personal

PROFESSIONALISM IN ACCOUNTING 51

characteristics, role related or job characteristics, and work experiences. Important personal characteristics appear to be age, sex, marital status, socio-economic status, central life interest and individual incorporation of organizational values and goals (Dubin e t al., 1975 ; Hrebiniak & Alutto, 1972; Kidron, 1978; Lee, 1971; Sheldon, 1971). Important antecedent job characteristics include years of experience, opportunity for achievement, role tension and ambiguity, organization position, social involvements and feedback on the job (Hrebiniak & Alutto, 1972; Porter & Steers, 1973; Sheldon, 1971). Work experience related to organizational commitment are perceptions of personal importance to the organization, organization dependability and trust, dissatisfactions with the organizational reward system and obstacles overcome in achieving such rewards (Buchanan, 1974; Grusky, 1966; Hrebiniak & Alutto, 1972; Rotondi, 1975; Sheldon, 1971). Interestingly, in a study of professional technical and managerial employees, Chisholm & Cummings (1979) found that the degree of organizational success was an important work related variable influencing organizational commitment. Professional employees who experienced greater levels of organizational success in their organization also reported significantly less work alienation (or greater organizational commitment).

Previous research has suggested that organizational commitment leads to several specific outcomes. For example, Steers (1977) and Stevens e t al. (1978) suggest that organizational commitment is related to the individual's desire and intent to remain with the organization, as well as attend- ance, turnover, and job performance (Porter et al.,

1976; Porter e t al., 1974). The magnitude of the importance of each of these outcomes to the employing organization explains the widespread interest researchers have shown in organizational commitment.

PROFESSIONALISM AND ORGANIZATIONAL COMMITMENT

Early community studies by Melton (1957) and subsequent work by Gouldner (1957) related

professionalism to the concepts of locals and cosmopolitans. Gouldner characterized locals as being high in organizational loyalty, low in commitment to specialized skills, and relying heavily on reference groups internal to the employing organization. In contrast, cosmopolitans were characterized as having high loyalty to the profession, a high commitment to specialized tasks, and reliance on reference groups external to the employing organization. The latter description be- came known as professionals.

Initially, researchers treated cosmopolitan and local types as opposite poles of a unidimensional continuum of orientation and commitment to the profession versus the organization (Shepard, 1961). Accordingly, the greater the individual's commitment to his profession, the less would be his commitment to the employing organization. Concerns developed over the commitment of professionals to their employing organizations. Many felt prior commitments by these employees to their profession were more enduring than their commitment to the organization (Abrahamson, 1965; Kornhauser, 1962; Scott, 1966). It was feared that commitment conflicts would be increased by the sources of authority (professional com- petence vs official position) and the direction of loyalties (client and professional colleagues vs hierarchial position) (Sorenson & Sorenson, 1974).

Later research challenged the incompatibility of professional and organizational orientations (Hall, 1968). The relationship between professionalism and organizational commitment has proven to be quite complex, and reported research examining the relationship between these variables is inconsistent. For example, Hall (1968), using multidimensional measures of professionalism and bureaucratization, found a generally inverse relationship between the levels of professionalism and levels of bureaucratization, with professional autonomy most adversely related to bureaucratization. Similarly, in a study involving certified public accountants employed by a large public accounting firm, Sorenson & Sorenson (1974) reported significant conflict between high professional and high bureaucratic orientations and Sheldon (1971) found that employees high in professional commitment were not commited to the organization.


In contrast, Berger & Grimes (1973), Flango & Brumbaugh (1974) and Jauch et al. (1978) con- cluded that professionalism and organizational commitment were independent. Further com- pounding the lack of clarity regarding the relationship between the variables, Bartol (1979) reported on a study which found professional commitment and organizational commitment to be positively related.

The inconsistency of these findings suggests that the relationship between the two commitments may be to some degree contingent on the specific individuals chosen, the specific professional occupations chosen, or the types and characteristics of employing organizations. Kerr e t al.

(1977) suggest that one source of conflicting results may be the subjects under study. These authors warn that systematic differences in the professionalism of different types of employees may be partially responsible for the divergence of research.

Montagna (1968), in a study of accountants, suggests an important organizational characteristic influencing the two commitments is the extent to which professionals dominate the makeup of the organization. Literature examining the concept of dominant coalitions (Pennings & Goodman, 1977; Thompson, 1967) suggests that a "professionalism" coalition and an "organizational" coalition might coexist within organizational units. A mixture of coalitions within a departmental subunit may pose problems for researchers who group subjects from organizations without recognizing the attitudinal impact the dominant coalition has upon individuals. This intraunit process may partially explain the inconsistent findings between professional and organizational commitments in many studies.

In light of these results, current research directions have attempted to identify moderators of the relationship between professionalism and organizational commitment. Characteristics of the individual, the structure of his occupation and the structure and climate of the employing organization have been suggested as potential moderators (Schriesheim e t al., 1977). Additionally, specific organization responses such as support for the profession (Jauch e t al., 1978) and the degree to which the values and goals of the individual and

the organization are congruent may be important factors affecting the professional's ability to simultaneously maintain commitment to the profession and to the organization (Hall, 1968; Lee, 1969).

JOB SATISFACTION AND THE PROFESSIONAL--ORGANIZATIONAL

COMMITMENT INTERFACE

Benke & Rhode (1980) have recently examined the relative job satisfaction of accountants employed in audit, tax and management services of a large CPA firm. Their findings suggest that the determinants of job satisfaction differ across these specialities. However, very few studies have examined the relationship between job satisfaction and the professional-organizational commitment interface. Porter e t al. (1973), suggest that organizational commitment may represent a related but more global evaluative linkage between the employee and the organization that includes job satisfaction among its specific components. Though the two constructs were related in their study, each one appeared to contribute unique information about the individual's relationship to the organization.

Mowday e t al. (1979) suggest that a relatively greater amount of time would be required for an employee to determine his level of commitment to the organization than would be the case with his level of job satisfaction. This suggests that commitment may be more stable and enduring, where- as job satisfaction may be largely associated with specific current aspects of the work environment and represent a more rapidly formed affective response than commitment.

Regarding the separate contributions that organizational commitment and professionalism make to job satisfaction, Sorenson & Sorenson's (1974) study of accountants found that organizational orientation was a more significant determin- ant of job satisfaction levels than professional orientation. It appears that accounting professionals will be satisfied with their jobs if the climate of the organization produces the kind of environment that professionals value. If this


environment is provided, the relationship between organizational commitment and professionalism is likely to be positive with both variables also positively correlated with job satisfaction.

HYPOTHESES

professional personnel from three field offices and included a statement that responses would be con- fidential to the researchers. Usable responses, mailed directly back to the researchers, were received from 62 subjects (46% response rate). The average age of respondents was 28 and average tenure was 3.8 years with the organization.

Recognizing the strong moderating influence an organization's environment can have on the relationship between professionalism and organizational commitment (Kerr et al., 1977), this study was designed to test these relationships in an environment perceived to be supportive of professional accounting orientations. An accounting firm may be described as a professional organization - an organization in which (1) members of the professional group define and achieve the primary organizational goals; (2) the majority of the people in the organization are professionals; (3) the administrative hierarchy of authority lies within the firm and not with the professional association; (4) the profession promotes norms of personal autonomy and altruistic action in all matters relating to use of the body of knowledge (Montagna, 1968).

In order t o reduce some of the situational ambiguities the sites chosen for this particular study were three field offices of a "Big Eight" U.S. accounting firm. It was felt that the professional climate in these sites would allow for testing the following hypotheses:

1. To the extent that the accounting organization is supportive of the professional environment, organizational commitment and professionalism will be positively correlated.

2. Professional and organizational commitment for the accountants will both be positively related to job satisfaction.

METHOD

Subjects The subjects were accounting professionals

affiliated with a "Big Eight" U.S. accounting firm. Questionnaires were mailed individually to all 135

Measures Professionalism was measured using the 20 item

scale developed by Schriesheim (1977) in accord- ance with the attitudinal dimensions suggested by Kerr et al. (1977). Reliability of the scale obtained for this study for overall professionalism was 0.78, with subscale reliabilities ranging from 0.42 to 0.80.

Organizational commitment was assessed using a 15 item questionnaire developed by Porter et al. (1974) and more recently described by Mowday et al. (1979). Reliability of the scale obtained for this study was 0.92.

Job satisfaction was measured using the Job Description Index (JDI) (Smith et al., 1969) which provides five subscales of job satisfaction. Reliability obtained for this study for overall job satisfaction was 0.88, with subscale reliabilities ranging from 0.69 to 0.88.

RESULTS

Table 1 provides an analysis of the subjects based on job level, functional area, and professional certification.

Analysis of variance on the data provided in Table 1 indicated that there were no significant differences in professionalism, organizational commitment, or job satisfaction for employees in different functional areas or for the CPAs vs the non-CPAs. Organizational job level, however, did appear to have an impact on employee professionalism, the ANOVA indicating that significant differences (0t = 0.03) did occur due to job level. Accountants who held higher jobs reported higher levels of professionalism. A possible explanation for this finding is suggested by Sheldon (1971) who reported that individuals with higher professional orientations had, on average, been in the


TABLE i. Analysis of sample population

Mean scores

Organizational

No. of subjects Professionalism commitment Job satisfaction

Job level

Asst. acct. 18 75.1 78.0 170.3 Semi-senior acct. 11 72.7 64.9 155.6 Senior acct. 14 75.3 74.4 162.2 Supervisor 8 78.2 80.5 166.6 Manager 5 85.4 80.6 163.8 Partner 5 84.8 83.0 182.4

Functional area

Audit Tax Management services

Certification

CPA Non-CPA

45 76.2 73.4 163.1 12 78.6 81.2 172.1 4 78.2 85.2 177.2

27 78.6 75.9 163.9 34 75.3 75.7 167.3

organization two years longer than individuals who were indifferent. Correlational analysis of the present data did show a strong interrelationship existing between years in the occupation, years in the organization, and job level. Interestingly, neither job level, years in occupation, nor years in the company were related to organizational commitment or job satisfaction.

Table 1 illustrates several interesting patterns

that appear to occur in the early career stages of the accountants. The second highest job satisfaction score among job levels were reported by Assistant Accountants, perhaps indicating that their expectations from this entry-level position were being fulfilled simply by being recently hired and oriented into a large public accounting firm. A study by Hall & Nougaim (1968) found that the prominent need for young professional managers was a security need of establishing one- self in the organization. This need appears to be fulfilled for the subjects in this study by, possibly, the assignment of specific tasks and/or joint effort

with established accountants. Table 1 also indicates that there is a consider-

able decrease, not only in job satisfaction, but also in professionalism and organizational commitment, for those accountants in the next stage of their career. The decrease in satisfaction and organization commitment is consistent with work by Hall (1975) and Korman e t al. (1981) which indicated the increased pressures from work, self, and home result in increased job alienation and decreased satisfaction for those early in their careers. Schuhz (1974) studied more than one thousand middle-aged professionals and found that 80% went through periods of severe frustration in the early stages of their careers, 15% never really recovering from these events. The decrease in professionalism and organizational commitment may result from a number of accountants who at this stage in their careers found their own value systems beginning to conflict with those of the organization (Hall, 1976). For an organization where professionalism and organization commitment are

P R O F E S S I O N A L I S M IN A C C O U N T I N G ~

generally related the conflict within these particular individuals would begin to affect their attitudinal responses. Either their leaving the organization or accepting the organization's value system (to achieve proper reinforcements)would explain the apparent increase in attitudes for Senior Accountants and above. Those who remain in the organization are more likely to have attitudes congruent with its value systems and as length of service increases so would the accountants' identification with the organization (Lee, 1971 ; Sheldon, 1971). It should also be recognized that the cell sizes in each of the job level categories may be providing differences which are artifacts due to small sample size.

To assess the relationship between the dimensions of professionalism and organizational commitment, Pearson correlation coefficients were determined between each dimension of professionalism, overall professionalism, and organizational commitment. These results are shown in Table 2. Hypothesis 1 receives strong support in that four of the five professionalism dimensions were significantly correlated with organizational commitment. Autonomy was the only exception. Each of the professionalism subscales correlated highly with the overall measure of professionalism. Correlations between the professionalism subscales were also significant, again with autonomy being the exception.

To further analyze the relationship between the accountants' professionalism and organizational commitment, forward (stepwise) multiple regression analysis was used. This technique permits the evaluation of the effects of multiple independent variables by partialling out intercorrelations among the variables that may inflate the degree of pre- diction. These results are shown in Table 3.

When the five professionalism dimensions are entered into the regression analysis as a group, to- gether they account for 57.5% of the variance in organizational commitment. By far, professional commitment accounted for the most significant amount of variance in organizational commitment over and above that accounted for by the other four professional dimensions. Of these other four dimensions, only professional ethics accounted for a significant incremental increase in R u .

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TABLE 3. Incremental contribution (AR 2) of the five professionalism dimensions to organizational commitment

Professionalism dimensions Organizational commitment

AR 2

Autonomy 0.00133 Collegial maintenance of standards 0.00174

Ethics 0.03479* Professional commitment 0.53628"* Professional identification 0.00041 Overall (Total obtained R2) 0.57455

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** p ~0.01 *** p ~0.001

In order to evaluate hypothesis 2, correlations were determined between the five dimensions of professionalism, the five dimensions of satisfaction, and organizational commitment . This data is presented in Table 4. Not unexpectedly, those accountants who were commit ted to the organization expressed significant job satisfaction on each of the five satisfaction dimensions. Also, three professional dimensions - ethics, commitment and identification - were highly correlated with overall satisfaction, though not significantly correlated with all satisfaction dimensions. Overall, the professional commitment subscale was most strongly related to the dimensions of satisfaction, especi- ally satisfaction with work and with supervision.

Although the purpose of this s tudy was to examine the relationship between professional atti tudes, organizational commitment and job satisfaction, behavioral data were also obtained to confirm the results of the analysis of self-reported attitudes. Approximate ly one year after the at t i tudes in this s tudy were measured, turnover da t a was collected to determine stayers and leavers, t-test comparing stayers and leavers revealed a significant difference (p < 0.05) in their professionalism (t -- 2.08) and organizational commitment (t = 1.66). Stayers had reported significantly higher levels of both professionalism and organizational commitment (one-tailed test). These behavioral results support prior li terature regarding turnover and indicate the importance

both professionalism and organizational commitment have for subsequent employee behavior.

DISCUSSION

Interestingly, the data in this s tudy do not support earlier concerns over potential conflict between professionalism and organizational commitment, nor does the data support an independent relationship between these variables. Instead, t h e results are highly supportive of recent work by Bartol (1979) in that four of five professionalism dimensions were significantly and positively correlated with organizational commitment for this group of accountants.

In addition to being commit ted to their professions and to their organization, the accountants were also very satisfied with their jobs as indicated by each dimension of the job satisfaction scale. The group reported particular satisfaction with their work and their supervision, and to a lesser extent were satisfied with their pay, promotion oppor tuni ty and co-workers. The professional commitment dimension correlated significantly with all other dimensions of satisfaction except co-worker satisfaction. This result supports research which indicates that professionals tend to identify with other professionals and seek their peers as referent groups, rather than internal co- workers (Sheldon, 1971).

P R O F E S S I O N A L I S M I N A C C O U N T I N G $ 7

The results of the autonomy dimension of professionalism is noteworthy. It was the only dimension not significantly related to any of the other variables in the study. For this group of accountants, professionalism, organizational commitment, nor any of the satisfaction subscales .~ was significantly related to professional autonomy.

Results from the autonomy scale may be a function of the accountants ' work. Professional accountants in the U.S. operate under rules of the .~ American Institute of Certified Public Account- .~ ants. These rules include a code of ethics, a

o codified volume of accounting principles, and auditing standards and procedures. As this system of rules becomes more detailed, professional judg- .~ ment (autonomy) tends to be replaced with reliance on standard procedures (Crozier, 1964). "~ Being accustomed to relying on established procedures, professional at6tudes, commitment to the ~o ~ organization and job satisfaction may not be ~o associated with autonomous rights to make "~ independent decisions regarding accountants ' .~ work. In other professions where less reliance is ~. made on standardized procedures, the degree of autonomy permitted the professional decision maker may be a very important variant with other "~ professional attitudes as well as the individual's

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organizational commitment and job satisfaction. This study apparently indicates that the major-

o ity of accountants made little distinction between "~ their professional commitment, organizational .~ commitment and satisfaction with their work and supervision. One suspects that the separate measures of professional commitment, organizational commitment and work-supervision satis- .~ faction were tapping very similar attitudes. It is possible that the accountants were so involved -~ in their work, their profession and their organization that the separate dimensions were indis- tinguishable. The results appear to suggest that ° accounting organizations which employ professionals (as evaluated attitudinally) and which ~: provide the proper professional environment have a greater likelihood that their employees will be strongly committed to the organization and satisfied with their jobs. Indeed, Jauch & Sekaran (1978) found that when professionalism and organizational commitment are not related

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(suggesting the lack o f a proper professional en-

v i ronment ) organizat ional c o m m i t m e n t is related

to job satisfaction, while professionalism is not.

This potent ia l conf l ic t be tween organizat ion

loyal ty and professional c o m m i t m e n t is l ikely to

result in greater dissatisfaction of accountants and

increased l ikel ihood of tu rnover (Saleh et al.,

1965). It should be recognized that the data in

this s tudy were primari ly correlat ional in design

and that longi tudinal studies are necessary to

provide a clear picture o f the causal relationships tha t may exist.

General izat ions o f the findings o f this s tudy

to o ther segments o f the account ing profession

and to o ther types o f organizat ions should be

made with caution. It must be remembered that

the subjects o f the s tudy were employed by a

large public account ing firm, and may be con-

sidered as pr imari ly elite members o f the pro-

fession of accounting. For the most part, these

accountants are cert if ied professionals or persons

soon to be certified. Quite d i f ferent results might

be ob ta ined among groups o f non-cer t i f ied ac-

countants and accountants engaged in private organizations.

Future research should examine both atti-

tudinal and behavioral responses to di f ferent types

o f work envi ronments to fur ther clarify the nature

o f the relat ionship be tween these variables. Given

the research evidence pertaining to modera t ing

variables, future researchers may wish to control

for such variables as au thor i ty level, size and

type o f organizat ion and propor t ion o f pro-

fessionals. Quite clearly the evidence f rom this

s tudy and others indicates that the organizat ional

cl imate established for account ing professionals

may be the key to their sat isfact ion with and c o m m i t m e n t to the organization.

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Professionalism, organizational commitment and job satisfaction in an accounting organization