Deakin home > Deakin University Library > Deakin Research Online > Organisational commitment of accountants in Australia and South Africa
Openly accessible

Organisational commitment of accountants in Australia and South Africa

Clayton, Bruce and Hutchinson, M.R. 2002, Organisational commitment of accountants in Australia and South Africa, SA journal of accounting research, vol. 16, no. 1, pp. 1-17.

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
Open Access Collection
Attached Files (Some files may be inaccessible until you login with your Deakin Research Online credentials)
Name Description MIMEType Size Downloads
clayton-organisationalcommit-2002.pdf Published version application/pdf 523.91KB 3

Title Organisational commitment of accountants in Australia and South Africa
Author(s) Clayton, Bruce
Hutchinson, M.R.
Journal name SA journal of accounting research
Volume number 16
Issue number 1
Start page 1
End page 17
Publisher Public Accounts and Auditors' Board, SAICA & SAAA
Place of publication Kengray, South Africa
Publication date 2002
ISSN 1010-8270
Summary This paper examines the independent variables of perceived environmental uncertainty (PEU) and the cultural beliefs of collectivism/individualism between two countries, Australia and South Africa. These countries were chosen because Australia is a stable democracy and South Africa is an emerging democracy which is undergoing significant political, social and economic transformation. The purpose of this paper is to determine whether accountants' commitment to an organisation is associated with perceived environmental uncertainty, collectivism and nationality.

The results of this study suggest that individuals' organizational commitment is associated with nationality (South African and Australian) and that relationship is associated with their cultural beliefs (collectivism/individualism) and an environmental variable, perceived environmental uncertainty.

This research is regarded as important in that multi-national organisations operating in different political and social environments may choose to use different means to ensure the maximum organisational commitment from their employees, in particular, those who are professional accountants.
Notes
Every reasonable effort has been made to ensure that permission has been obtained for items included in Deakin Research Online. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2002, SAAA
Persistent URL http://hdl.handle.net/10536/DRO/DU:30001599
Connect to link resolver
 
Link to Related Work
 
Unless expressly stated otherwise, the copyright for items in Deakin Research Online is owned by the author, with all rights reserved.

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.

Versions
Version Filter Type
Access Statistics: 344 Abstract Views, 3 File Downloads  -  Detailed Statistics
Created: Mon, 07 Jul 2008, 08:01:25 EST