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IJSTR >> Volume 9 - Issue 4, April 2020 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



A Mixed Methods Study Of The Causal Model On Organizational Commitment Among Certified Public Accountants

[Full Text]

 

AUTHOR(S)

Joel B. Tan, Gloria P. Gempes

 

KEYWORDS

accounting, self-efficacy, work engagement, quality of life, organizational commitment, sequential explanatory, structural equation modeling, thematic analysis, Philippines

 

ABSTRACT

The purpose of this study was to determine the best fit model of organizational commitment among Certified Public Accountants. Employing the explanatory sequential mixed methods, stratified sampling, systematic selection approach, structural equation modeling technique and thematic analysis, data were obtained from 418 CPAs across sectors in Region XI. From the results of the study, it was found that the exogenous variables: self-efficacy, work engagement and quality of life are correlated with the endogenous variable that is organizational commitment. In addition, the results revealed that the standardized model 5 is the best fit model indicating the importance of work engagement and quality of life as predictors of organizational commitment among accounting professionals. These findings were further substantiated through the essential themes: work engagement as predictor of organizational commitment; quality of life as predictor of organizational commitment; affective commitment as observed variable of OC; normative commitment as observed variable of OC; and exclusion of self-efficacy as predictor of OC which were established from the experiences and insights of study participants.

 

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