Professional accountants' work value, organizational commitment and job performance

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Professional accountants' work value, organizational commitment and job performance


Author: Wong, Pui-yee Angela
Title: Professional accountants' work value, organizational commitment and job performance
Degree: M.Sc.
Year: 2000
Subject: Accountants -- China -- Hong Kong
Organizational commitment -- China -- Hong Kong
Hong Kong Polytechnic University -- Dissertations
Department: Multi-disciplinary Studies
Dept. of Management
Pages: x, 94 leaves : ill. ; 30 cm
Language: English
InnoPac Record:
Abstract: To assess the performance of employee is not an easy task nowadays. In this informational century, new jobs imply autonomy, participation, inventiveness and creativity. A lot of people, including researchers, managers want to find out a reliable predictor to predict the job performance of applicants so as to recruit right candidates into their organizations and to retain those good performance employees in the organizations. This research has several objectives. Firstly, it tests the relationship between organizational commitment and job performance. Secondly, it tests the relationship between work value and organizational commitment. Thirdly, to test the joint impact of work value and organizational commitment on job performance. Lastly, personal characteristics on work value and organizational commitment are examined. The Work Value Scale developed by Wollack et. al. is used to measure work value and Porter's Organizational Commitment Scale is used to measure organizational commitment in this study. Out of 14,820 graduate members of the Hong Kong Society of Accountants, 500 members are randomly selected and questionnaires sent to them. However, only 78 questionnaires are collected yielding a response rate 15.6%. Result indicated that work value level is significantly related to organizational commitment but organizational commitment is not related to job performance. They neither jointly related to job performance. Referring organizational commitment, result indicated that it was not related to job performance. This indicates that there may be some other elements affect job performance more. On the other hand, mere positive attitude towards an individual's organization is insufficient to lead to good job performance. Employees must receive training in different areas in order to be more flexible and creative to face different business situations. Alternatively, employers cannot choose employees base on their work value or organizational commitment level. Management has to modify their performance evaluation process to better reflect employees' performance from different attributes. Despite work value and organizational commitment are not related to job performance, the effect of annual income on job performance is identified. Therefore, employers have to improve the reward system to attract and retain good performance employees. Lastly, it is found that high activity preference tested in work value did not have a corresponding high organizational involvement level. Balance of family life and quality of life are more important than before. Moreover, evidenced by the large number of employees dismissed in the Asian financial crisis, employees nowadays are not much involved in their organizations.

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