A Reexamination of Accountants' Organizational-Professional Conflict.
分析了在政府、企业和专业机构工作的会计师的组织-职业冲突的前因和后果，发现专业机构中的会计师冲突较低，且冲突感知与工作满意度负相关、与离职意愿正相关。
Abstract ABSTRACT: This study analyzes the antecedents and outcomes of the organizational-professional conflict of accountants working in government, industry, and the profession. Hypotheses were generated and examined for a sample of 2,016 U.S. and Canadian accountants. The findings indicated that: (1) the organizational-professional conflict of accountants working in professional organizations was lower than that of accountants employed in nonprofessional organizations; (2) within professional organizations, ,the level of perceived conflict varied inversely with position in the hierarchy; and (3) the perception of conflict was negatively related to job satisfaction and positively related to employee turnover intentions.