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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.

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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.
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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

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
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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.