AN UPDATE ON THE APPLICABILITY OF AN OCCUPATIONAL GOAL‐EXPECTANCY MODEL IN PROFESSIONAL ACCOUNTING ORGANIZATIONS
研究评估了职业目标期望模型在大型会计师事务所员工职位晋升中的有效性，通过四年追踪数据验证了期望效用、目标选择与职位达成之间的关系。
The validity of an occupation goal‐expectancy model was evaluated using the actual position attainment behavior of professional public accounting firm employees. Actual position attainment behavior was monitored over a four‐year period. The hypothesized model relationships between the model variables, goal choice behavior, and position attainment were tested using linear multiple discriminant analysis and simple classification matrices. A within‐subject analysis was undertaken. The findings generally support the hypothesized relationships between expected utility, goal choice, and position attainment and the model's applicability within large public accounting firms.