Ethical pressure, organizational-professional conflict, and related work outcomes among management accountants

Journal of Business Ethics

Volumn 38, Issue 3, 2002, Pages 263-275

  Shafer, William E ^a  

^a PEPPERDINE UNIVERSITY   (United States)

Author keywords

Ethical pressure; Management accountants; Organizational commitment; Organizational professional conflict

Indexed keywords

EID: 0141634054     PISSN: 01674544     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (66)

1. Abbott, A.: 1988, The System of Professions (University of Chicago Press, Chicago).
2. Allen, N. J. and J. P. Meyer: 1996, 'Affective, Continuance, and Normative Commitment to the Organization: An Examination of Construct Validity', Journal of Vocational Behavior 49, 252-276.
3. Alexander, J. A. and T. D'Aunno: 1990, 'Transformation of Institutional Environments: Perspectives on the Corporatization of U.S. Health Care', in S. Mick (ed.), Innovations in Health Care Delivery (Jossey-Bass, San Francisco), pp. 53-85.
4. Aranya, N. and K. Ferris: 1984, 'A Reexamination of Accountants' Organizational-Professional Conflict', The Accounting Review 69(1), 1-15.
5. Arbuckle, J. L.: 1997, Amos Users' Guide Version 3.6 (SmallWaters Corporation, Chicago).
6. Bartol, K.: 1979, 'Professionalism as a Predictor of Organizational Commitment, Role Stress and Turnover: A Multi-Dimensional Approach', Academy of Management Journal 33, 815- 821.
7. Bentler, P.: 1990, 'Comparative Fit Indexes in Structural Models', Psychological Bulletin 107, 238-246.
8. Bishop, J. W., K. D. Scott and S. M. Burroughs: 2000, 'Support, Commitment, and Employee Outcomes in a Team Environment', Journal of Management 26(6), 1113-1132.
9. Blau, P. M. and W. R. Scott: 1962, Formal Organization (Chandler, New York).
10. Brayfield, A. and H. Rothe: 1951, 'An Index of Job Satisfaction', Journal of Applied Psychology 35, 307-311.
11. Brierly, J. A. and C. J. Cowton: 2000, 'Putting Meta-Analysis to Work: Accountants' Organizational-Professional Conflict', Journal of Business Ethics 24(4), 343-353.
12. Byrne, B. M.: 1998, Structural Equation Modeling with LISREL, PRELIS, and SIMPLIS: Basic Concepts, Applications, and Programming (Lawrence Erlbaum Associates, Mahwah, NJ).
13. Cable, D. M. and T. A. Judge: 1996, 'Person-Organization Fit, Job Choice Decisions, and Organizational Entry', Organizational Behavior and Human Decision Processes 67, 294-311.
14. Caldwell, D. and C. O'Reilly: 1990, 'Measuring Person-Job Fit Using a Profile Comparison Process', Journal of Applied Psychology 75, 648-657.
15. Chang, E.: 1999, 'Career Commitment as a Complex Moderator of Organizational Commitment and Turnover Intentions', Human Relations 52(10), 1257-1278.
16. Chatman, J. A.: 1991, 'Matching People and Organizations: Selection and Socialization in Public Accounting Firms', Administrative Science Quarterly 36(3), 459-484.
17. Chatman, J. A.: 1989, 'Improving Interactional Organizational Research: A Model of Person-Organization Fit', Academy of Management Review 14, 333-349.
18. Derber, C.: 1982a, 'The Proletarianization of the Professional: A Review Essay', in C. Derber (ed.), Professionals as Workers: Mental Labor in Advanced Capitalism (G. K. Hall and Co., Boston), pp. 13-34.
19. Derber, C.: 1982b, 'Managing Professionals: Ideological Proletarianization and Mental Labor', in C. Derber (ed.), Professionals as Workers: Mental Labor in Advanced Capitalism (G. K. Hall and Co., Boston), pp. 167-190.
20. Derber, C. and W. A. Schwartz: 1991, 'New Mandarins or New Proletariat? Professional Power at Work', in P. S. Tolbert and S. R. Barley (eds.), Research in the Sociology of Organizations, Vol. 8 (JAI Press, Greenwich, CT), pp. 71-96.
21. Dubinsky, A. J., and T. N. Ingram: 1984, 'Correlates of Salespeople's Ethical Conflict: An Exploratory Investigation', Journal of Business Ethics 3, 343-353.
22. Eby, L. T., D. M. Freeman, M. C. Rush and C. E. Lance: 1999, 'Motivational Bases of Affective Organizational Commitment: A Partial Test of an Integrative Theoretical Model', Journal of Occupational and Organizational Psychology 72(4), 463-483.
23. Finegan, J. E.: 2000, 'The Impact of Person and Organizational Values on Organizational Commitment', Journal of Occupational and Organizational Psychology 73(2), 149-169.
24. Goetz, J., P. C. Morrow and J. C. McElroy: 1991, 'The Effect of Accounting Firm Size and Member Rank on Professionalism', Accounting, Organizations, and Society 16(2), 159-165.
25. Goode, W.: 1957, 'Community Within a Community: The Professions', American Sociological Review 22, 194-200.
26. Greenwood, E.: 1957, 'Attributes of a Profession', Social Work (July), 45-55.
27. Hafferty, F. W. and D. W. Light: 1995, 'Professional Dynamics and the Changing Nature of Medical Work', Journal of Health and Social Behavior 36, 132-153.
28. Hall, R.: 1968, 'Professionalization and Bureaucratization', American Sociological Review 33, 92-104.
29. Institute of Management Accountants (IMA): 1999, 'Standards of Ethical Conduct for Practitioners of Management Accounting and Financial Management', Strategic Finance 81(2), 24, 90.
30. Jubb, P. B.: 1999, 'Whistle-Blowing: A Restrictive Definition and Interpretation', Journal of Business Ethics 21(1), 77-94.
31. Kalbers, L. P. and T. J. Fogarty: 1995, 'Professionalism and its Consequences: A Study of Internal Auditors', Auditing: A Journal of Practice and Theory 14, 64-86.
32. Kerr, S., M. A. Von Glinow and J. Schriesheim: 1977, 'Issues in the Study of "Professionals" in Organizations: The Case of Scientists and Engineers', Organizational Behavior and Human Performance 18, 329-345.
33. Kornhauser, W.: 1962, Scientists in Industry: Conflict and Accommodation (University of California Press, Berkeley).
34. Kristof, A. L.: 1996, 'Person-Organization Fit: An Integrative Review of its Conceptualizations, Measurement, and Implications', Personnel Psychology 49(1), 1-33.
35. Larson, M.: 1977, The Rise of Professionalism (University of California Press, Berkeley).
36. Layton Jr., E. T.: 1971, The Revolt of the Engineers (Case Western Reserve University Press, Cleveland, OH).
37. Leicht, K. T. and M. L. Fennell: 1997, 'The Changing Organizational Context of Professional Work', Annual Review of Sociology 23, 215-231.
38. Lengermann, J. J.: 1971, 'Supposed and Actual Differences in Professional Autonomy Among CPAs as Related to Type of Work Organization and Size of Firm', The Accounting Review 56(4), 665-675.
39. Mancuso, A. J.: 1999, 'Alternative Forms of Practice: More than Just American Express', CPA Journal (January), 14-21.
40. Mathieu, J. E. and D. M. Zajac: 1990, 'A Review and Meta-Analysis of the Antecedents, Correlates, and Consequences of Organizational Commitment', Psychological Bulletin 108(2), 171-194.
41. McKinlay, J. B.: 1982, 'Toward the Proletarianization of Physicians', in C. Derber (ed.), Professionals as Workers: Mental Labor in Advanced Capitalism (G. K. Hall and Co., Boston), pp. 37-62.
42. Meiksins, P.: 1982, 'Science in the Labor Process: Engineers as Workers', in C. Derber (ed.), Professionals as Workers: Mental Labor in Advanced Capitalism (G. K. Hall and Co., Boston), pp. 121-140.
43. Meyer, J. P. and N. J. Allen: 1991, 'A Three-Component Conceptualization of Organizational Commitment', Human Resource Management Review 1, 61-89.
44. Meyer, J. P. and N. J. Allen: 1984, 'Testing the "Side-Bet Theory" of Organizational Commitment: Some Methodological Considerations', Journal of Applied Psychology 69, 372-378.
45. Meyer, J. P., N. J. Allen and C. A. Smith: 1993, 'Commitment to Organizations and Occupations: Extension and Test of a Three-Component Conceptualization', Journal of Applied Psychology 78, 538-551.
46. Montgomery, K.: 1992, 'Professional Dominance and the Threat of Corporatization', in H. Z. Lopata and K. D. Henson (eds.), Current Research on Occupations and Professions, Vol. 7 (JAI Press, Greenwich, CT), pp. 221-240.
47. Mowday, R. T., R. M. Steers and L. W. Porter: 1979, 'The Measurement of Organizational Commitment', Journal of Vocational Behavior 14, 224-247.
48. Near, J. P. and M. P. Miceli: 1996, 'Whistle-Blowing: Myth and Reality', Journal of Business Ethics 22(3), 507-526.
49. Norris, D., and R. Niebuhr: 1983, 'Professionalism, Organizational Commitment and Job Satisfaction in an Accounting Organization', Accounting, Organizations, and Society 9(1), 49-59.
50. Nunnally, J.: 1978, Psychometric Theory (McGraw-Hill, Boston).
51. O'Reilly, C. A., J. Chatman and D. F. Caldwell: 1991, 'People and Organizational Culture: A Profile Comparison Approach to Assessing Person-Organization Fit', Academy of Management Journal 34, 487-516.
52. Porter, L. W., R. M. Steers, R. T. Mowday and P. V. Boulian: 1974, 'Organizational Commitment, Job Satisfaction, and Turnover Among Psychiatric Technicians', Journal of Applied Psychology 59, 603-609.
53. Porter, L. W., W. J. Crampon and F. J. Smith: 1976, 'Organizational Commitment and Managerial Turnover', Organizational Behavior and Human Performance 15, 87-98.
54. Posner, B. Z., J. M. Kouzes and W. H. Schmidt: 1985, 'Shared Values Make a Difference', Human Resource Management 24, 293-309.
55. Prechel, H. and A. Gupman: 1995, 'Changing Economic Conditions and Their Effects on Professional Autonomy: An Analysis of Family Practitioners and Oncologists', Sociology Forum 10, 245-271.
56. Pustorino, A. R. and A. M. Rabinowitz: 1997, 'The Status of Non-CPA Ownership of CPA Firms', CPA Journal (April), 16-22.
57. Schroeder, R. and L. Imdieke: 1977, 'Local-Cosmopolitan and Bureaucratic Perception in Public Accounting Firms', Accounting, Organizations, and Society 2(1), 39-45.
58. Schroeder, D. L. and K. E. Reichardt: 1994, 'Salaries 1994', Management Accounting (June), 24-34.
59. Schwepker Jr., C. H.: 1999, 'Research Note: The Relationship between Ethical Conflict, Organizational Commitment and Turnover Intentions in the Salesforce', Journal of Personal Selling & Sales Management 19(1), 43-49.
60. Sims, R. L. and J. P. Keenan: 1998, 'Predictors of External Whistleblowing: Organizational and Intrapersonal Variables', Journal of Business Ethics 17(4), 411-421.
61. Sims, R. L. and T. L. Keon: 1997, 'Ethical Work Climate as a Factor in the Development of Person-Organization Fit', Journal of Business Ethics 16, 1095-1105.
62. Sims, R. L. and K. G. Kroeck: 1994, 'The Influence of Ethical Fit on Employee Satisfaction, Commitment and Turnover', Journal of Business Ethics 13(12), 939-948.
63. Sorensen, J. and T. Sorensen: 1974, 'The Conflict of Professionals in Bureaucratic Organizations', Administrative Science Quarterly 19(1), 98-106.
64. Trevino, L. K., K. D. Butterfield and D. L. McCabe: 1998, 'The Ethical Context in Organizations: Influences on Employee Attitudes and Behaviors', Business Ethics Quarterly 8(3), 447-476.
65. Whalley, P.: 1991, 'Negotiating the Boundaries of Engineering: Professionals, Managers, and Manual Work', in P. S. Tolbert and S. R. Barley (eds.), Research in the Sociology of Organizations, Vol. 8 (JAI Press, Greenwich, CT), pp. 191-216.
66. Whitener, E. M., and P. M. Walz: 1993, 'Exchange Theory Determinants of Affective and Continuance Commitment and Turnover', Journal of Vocational Behavior 42, 265-281.