Accountants' Commitment to Their Profession: Multiple Dimensions of Professional Commitment and Opportunities for Future Research

Professional commitment (PC) refers to attachments that individuals form to their profession and has been linked to outcomes such as improved job satisfaction and reduced likelihood of leaving the profession (Harrell et al. 1986; Meixner and Bline 1989). Recent arguments in the organizational behavior literature have emphasized the importance of developing a more complete understanding of PC (Irving et al. 1997; Meyer and Allen 1997). Research has demonstrated empirically the existence of multiple dimensions of PC and found that they relate differently to important affective and behavioral outcomes (Meyer et al. 1993; Irving et al. 1997). Despite these developments, no published studies have examined the existence and/or effects of multiple dimensions of accountants' PC. This paper reviews the literature to identify important antecedents and outcomes of accountants' PC. Opportunities for future research that incorporate a multidimensional view of accountants' PC are presented.