职业阶段对男女会计专业人员工作态度的影响

The influence of career stage on the work attitudes of male and female accounting professionals

JOURNAL OF ORGANIZATIONAL BEHAVIOR · 1996
被引 111
人大 AABS 4

中文导读

研究了718名男女会计专业人员在不同职业阶段的工作投入、组织承诺、满意度及离职意向,发现男性会计人员的工作态度随职业阶段变化,而女性则无显著差异。

Abstract

The present study compared work commitments, overall job satisfaction, intrinsic and extrinsic rewards satisfactions, and organizational and professional turnover intentions of 718 male and female accounting professionals at different career stages. Career stage was measured by professional tenure. The results indicate that there are some differences in work attitudes across career stages for male accounting professionals. Job involvement, organizational commitment, and intrinsic and extrinsic rewards satisfaction are positively related to professional tenure. Organizational turnover intentions are negatively related to professional tenure for male accounting professionals. There are no significant differences in work attitudes across career stages for female accounting professionals. An examination of reasons for differences in work attitude patterns between male and female accountants suggests the need for research to determine whether later career stages (advancement and maintenance) differ for men and women. The results also suggest that future research should consider defining career stage in terms of the overlap between stages defined using alternate career stage measures.

会计职业发展工作态度性别差异