Commitment to organizations and profession of Hong Kong accountants under the uncertainty of 1997

Pao Yue-kong Library Electronic Theses Database

Commitment to organizations and profession of Hong Kong accountants under the uncertainty of 1997

 

Author: Chan, Yim-chung
Title: Commitment to organizations and profession of Hong Kong accountants under the uncertainty of 1997
Degree: M.Sc.
Year: 1999
Subject: Accountants -- China -- Hong Kong -- Psychology
Organizational commitment -- China -- Hong Kong
Organizational behavior -- China -- Hong Kong
Hong Kong Polytechnic University -- Dissertations
Department: Multi-disciplinary Studies
Dept. of Management
Pages: xi, 107 leaves ; 30 cm
Language: English
InnoPac Record: http://library.polyu.edu.hk/record=b1463719
URI: http://theses.lib.polyu.edu.hk/handle/200/1582
Abstract: In 1984. The Sino-British Joint declaration set down the terms agreed between Britain and the Mainland China for the future of Hong Kong. However, owing to the great political, economic, social and legal difference, Hong Kong people including the professional class always suspected whether 'one country, two system' would be effectively adopted after 1 July 1997. The focus of this study was to examine the organizational and professional commitment of the professional accountants in Hong Kong under the age of uncertainty on 1997 issue. Moreover, their relationship with the possible work behavior such as job performance, organizational citizenship behavior and intention to quit the organization and profession had also been investigated to see if significant predictors were identified. On the other hand, the study also covered the evaluation of the moderating effect of the transitional uncertainty and career stages on the relationship between both commitment and the above work behavior. Both descriptive and statistical analysis were performed to test the hypotheses. Descriptive statistics such as mean and standard deviation of the dependent variables and independent variables were computed. Besides, the relationship between dependent and independent variables as well as the moderating effect of transitional uncertainty and career stages among them were derived by the application of multiple regression analysis. Results of the study showed that there was significant relationship between three components of organizational commitment and professional commitment. In addition, organizational and professional commitment were only significantly related with altruism but not job performance and generalized compliance. However, it was also found that organizational and professional commitment were significant predictors of the intention to quit the organization and profession respectively. Nevertheless, no moderating effect of transitional uncertainty and career stage was found on the relationship between both commitment and the relevant work behavior namely job performance, organizational citizenship behavior and intention to quit the organization and profession.

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