The purpose of this study is to investigate the commitment of public accountants towards their profession and organization, and to provide evidence for various commitment profiles within the profession. Specifically, we analyse the relationships between commitment profiles and differences seen in the work context, professional and commercial values, role conflict and ambiguity, and client commitment. The study is based on a survey of 435 German public accountants. It employs a person-centred approach to identify commitment profiles based on latent profile analysis. Using multidimensional scales of professional and organizational commitment, we identify differences in the manifestation of affective, normative, and continuance commitment. By introducing a person-centred approach in the study of accounting professionals, we found six latent profiles based on organizational and professional commitment, including a fully committed profile that almost exclusively relates to partners in small- and medium-sized accounting firms. Our results show that studies of accountants' commitment benefit from using a person-centred, multidimensional approach.    «

The purpose of this study is to investigate the commitment of public accountants towards their profession and organization, and to provide evidence for various commitment profiles within the profession. Specifically, we analyse the relationships between commitment profiles and differences seen in the work context, professional and commercial values, role conflict and ambiguity, and client commitment. The study is based on a survey of 435 German public accountants. It employs a person-centred app...    »