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

Samuel K. Sejjaaka and Twaha K. Kaawaase

Journal of Accounting in Emerging Economies, 2014, vol. 4, issue 2, 134-157

Abstract: 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 (Porteret 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 (p

Keywords: Structural equation modelling; Uganda; Organizational commitment; Professionalism; Private/public sector CPAs (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaeepp:jaee-01-2012-0003

DOI: 10.1108/JAEE-01-2012-0003

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