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Professionalism, organizational‐professional conflict and work outcomes: A study of certified management accountants

William E. Shafer (Graziadio School of Business and Management, Pepperdine University, Culver City, California, USA)
L. Jane Park (California State University, Los Angeles, California, USA)
Woody M. Liao (Graduate School of Management, University of California, Riverside, California, USA)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 March 2002

6183

Abstract

This study examines the relationships among professionalism, organizational‐ professional conflict and various work outcomes for a sample of Certified Management Accountants. We assessed professionalism using Hall’s Professionalism Scale, and tested the relationships among professionalism, organizational‐professional conflict, organizational commitment, job satisfaction and turnover intentions using a structural equations model. The results indicate that two dimensions of professionalism (dedication to the profession and autonomy demands) were positively associated with perceptions of organizational‐professional conflict. As hypothesized, individuals who perceived higher levels of organizational‐professional conflict were less committed to the organization, had lower levels of job satisfaction and also had higher turnover intentions.

Keywords

Citation

Shafer, W.E., Park, L.J. and Liao, W.M. (2002), "Professionalism, organizational‐professional conflict and work outcomes: A study of certified management accountants", Accounting, Auditing & Accountability Journal, Vol. 15 No. 1, pp. 46-68. https://doi.org/10.1108/09513570210418888

Publisher

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MCB UP Ltd

Copyright © 2002, MCB UP Limited

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