Nissim Aranya

Job Attitudes and Turnover Intentions Among Professionals in Different Work Settings

A model dealing with the effects of the professional and organizational commitments of Certified Public Accountants, or of other work-related attitudes and intent to leave, is examined in three different employment settings in California: self-employed CPAs, CPAs employed in professional organizations and CPAs employed in non-professional organizations. These commitments and work-related attitudes were found to have different effects on intentions to leave in the different work settings. These findings suggest that the generality of prevalent withdrawal models ought to be reconsidered and that theoretical adjustments ought to be made for differences in settings.

Organizational Commitment in a Male Dominated Profession

The paper analyzes the organizational commitment of North American male andfemale accountants working in professional organizations. Unlike others, the present study controlledfor the critical variables of type of occupation, level and subject of higher education, and type of organization. The independent variables were age, gender, tenure, organizational level, cognitive affective orientation to the job, professional commitment, overalljob satisfaction, and intrinsic and e-xtrinsic need satisfaction. It was found by an analysis of covariance that women tended to have lower levels of organizational commitment than men. However, an hierarchical regression analysis indicated that sex did not significantly explain the variance beyond the demographic and cognitive-affective variables. Women were also less satisfied than men in terms of overall job satisfaction and extrinsic satisfaction.

Accountants' job satisfaction: A path analysis

Abstract This study analyzes job satisfaction and some of its correlates among Canadian chartered accounts (CAs). It focuses on the formulation and examination of influence paths between professional commitment, work need deprivation, organizational commitment, job satisfaction and intention to leave the organization (migrate). The empirical model with respect to the total sample mostly replicated the theoretical one. Migration tendencies of partners and sole practitioners in public practice were found unrelated to their job satisfaction and organizational commitment. Such tendencies of CAs in industry and government as well as those of employees in CA firms were related to their organizational commitment only. Professional commitment of CAs in nonprofessional organizations was found unrelated to the study variables.

An Empirical Study of Theories of Organizational and Occupational Commitment

Summary This study examines the theories on organizational and occupational commitment developed by Howard Becker and by Ritzer and Trice. The relationships between such commitments, and between these commitments and various background indicators of the number of side-bets, are examined in regard to system analysts in Israel. While the study gives little support to hypotheses based on Beckers theory, those based on Ritzer and Trices theory are fully accepted.

A Test of Holland's Theory in a Population of Accountants.

Abstract The study examined the SDS scales and work attitudes of 1952 Canadian Chartered Accountants (Anglophones and Francophones) and Californian Certified Public Accountants. Combinations of C, E, and S were found the most frequent personality patterns, and they constitute 27.8% of the total population. Scores on these types were positively related to organizational and professional commitments, as well as to vocational satisfaction. The level of congruence was positively correlated with the vocational criteria only in the American sample. The consistency level correlated with professional commitment in the Francophone sample, whereas the differentiation score showed mixed results.

A Comparison of the Work Needs, Attitudes, and Preferences of Professional Accountants at Different Career Stages.

Abstract Although the concept of career stages has played an increasingly important role in vocational psychology, little research exists on career stage differences among professionals. In the present study, a sample of male professional accountants ( N = 764) at different career stages were compared with respect to their work needs, work attitudes (intrinsic and extrinsic satisfaction, organizational and professional commitment), and vocational preferences. Accountants at different stages were found to differ significantly in their needs, work attitudes, and the extent to which they fit the Conventional type in Hollands model. In particular, accountants over the age of 60, in the preretirement stage of their career, when compared to their younger counterparts, reported significantly lower levels of job satisfaction but higher levels of organizational and professional commitment, and they demonstrate weaker higher-order needs but stronger security needs.

Organizational-Professional Conflict among U.S. and Israeli Professional Accountants

Summary Behavioral researchers have focused considerable attention on the relationship between the professional employee and the organizational aspects of the work environment. Prior research, however, has failed to consider the extent to which cultural differences moderate this relationship. This study examined the antecedents and outcomes of the organizational-professional conflict using data collected from a sample of 404 Israeli and 469 U.S. professional accountants. In general, the results from the two samples were quite consistent; and while they failed to indicate a moderating influence attributable to cultural dimensions, they provided evidence that questioned traditional thinking.

Construct Dimensions in the Contingency Model: An Analysis Comparing Metric and Non-Metric Multivariate Instruments

The diverse conceptualizations, operationalizations and measurements of uncertainty and structure may explain the inconsistent findings obtained for the contingency model. To examine this possibility, the present study simultaneously applies multiple measures of uncertainty and organizational structure using both factor analysis and Smallest Space Analysis to identify the underlying dimensions of those constructs and examine their interrelationships. Results obtained via both methods are compared and their relative merits discussed, and implications for organization and management are delineated.

Community Size, Socialization, and the Work Needs of Professionals

This study tested whether the community size of early socialization directly affects adult work needs among professionals. The size of the community in which early socialization occurred generally ...