Professional–Organisational Commitment: A Study of Canadian Professional Accountants
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
This paper extends the literature on professional and organisational commitment through an online survey of professional accountants that examines the influence of several contextual features; namely, workplace diversification, occupational stress, professional involvement and culture. The survey was carried out around the end of 2002 with Canadian chartered accountants (CAs) from four Canadian provincial institutes. Three of these provincial institutes are located in English‐speaking provinces (Alberta, British Columbia and Nova Scotia), while the fourth CA association is in Quebec, a predominantly French‐speaking province. In contrast to prior research carried out more than two decades ago, our results indicate that respondents in public practice do not differ from respondents in non‐public accounting settings in their level of professional commitment and in their level of organisational commitment. Our results also suggest that occupational stress and professional involvement are both significantly related to professional commitment. Finally, our survey data indicate that accountants working in Quebec had a lower professional commitment than their peers working in English‐speaking provinces, thereby suggesting that culture exerts significant influence on professional commitment.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.003 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.002 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.002 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it