Exploring the relationship between professional and organizational commitment : the attitudes of Ontario chartered accountancy students

This study was undertaken to investigate the attitudes of chartered accountancy (CA) students toward professional commitment and organizational commitment. The focus of the study was to discover if a relationship between these two constructs existed and determine which situational and individual characteristics facilitate or impede commitment. The sample included those CA students who wrote the 1995 UFE (n=423). Four instruments were used for data collection: Job Diagnostic Survey, Organizational Commitment Questionnaire, Career Commitment Questionnaire, Career Facilitation Survey, and individual demographic inquiry. The study found a significant relationship between professional commitment and organizational commitment. Situational characteristics tended to influence organizational commitment, while individual characteristics more often governed professional commitment. Specific satisfactions, general satisfaction, growth satisfaction, and satisfaction with compensation, co-workers, and supervision were found to facilitate organizational commitment. Organizational commitment was also influenced by supplemental job characteristics, internal work motivation, career facilitation, and autonomy. Implications for practice involved the cooperation and collaboration of the governing body for the CA profession and the CA firms in activities addressing pertinent issues that influence commitment. Implications for future research were also discussed.

Examining Bullying Intervention Motivations Through a Cost/Benefit Analysis

The purpose of the present study was to examine the role of the bystander in bullying situations. A cost/benefit model was explored in researching factors adolescents consider in deciding whether to intervene when witnessing bullying. Adolescents in the present study (N = 101 (50.5% female), between the ages of 12 to 18, M = 15.37 years; SD = 1.71 years) completed self-report questionnaires, and also responded to bullying scenarios, stating how the bystander would react, while explaining potential personal costs and benefits. Adolescents were able to articulate various personal costs and benefits when making the decision to intervene. Conclusions of the present study include: 1) the evolutionary approach is quite informative in illuminating the decision process of the bystander, 2) adolescents’ beliefs about bullying and the role of bystanders are different from their teachers’, and 3) the rather explicit cost/benefit model could be used to develop more targeted anti-bullying programs.

Handwritten sheet of paper detailing the cost of transporting boxes containing the Gravatt’s level

Handwritten sheet of paper detailing the cost of transporting boxes containing the Gravatt’s level from London to St. Catharines, April 1847.

Handwritten sheet of paper detailing the cost of transporting boxes containing the Gravatt’s level

Handwritten sheet of paper detailing the cost of transporting boxes containing the Gravatt’s level from London to St. Catharines. This sheet is signed by S.D. Woodruff, Jan. 11, 1847.

Approximate cost of completing the railway from Port Dalhousie to St. Catharines and an estimate of the cost of the piers at Port Dalhousie signed by William Hamilton Merritt

Approximate cost of completing the railway from Port Dalhousie to St. Catharines and an estimate of the cost of the piers at Port Dalhousie signed by William Hamilton Merritt (5 pages, handwritten), July 8, 1854.

Approximate estimate of the cost of completing the Port Dalhousie Railway to the Grand Central Railway Station at Lock 12

Approximate estimate of the cost of completing the Port Dalhousie Railway to the Grand Central Railway Station at Lock 12. This document is badly torn and burned but most of the text is legible, July 14, 1854.

Estimated cost of the Port Dalhousie and Thorold Railway sent to George Rykert by S.D. Woodruff

Estimated cost of the Port Dalhousie and Thorold Railway sent to George Rykert by S.D. Woodruff, Aug. 5, 1854.

Approximate estimate of the cost of constructing and completing the Port Dalhousie and Thorold Railway to St. Catharines

Approximate estimate of the cost of constructing and completing the Port Dalhousie and Thorold Railway to St. Catharines signed by S.D. Woodruff (2 pages, handwritten), Jan. 8, 1855.

Cost of the railway from Port Dalhousie to St. Catharines

Cost of the railway from Port Dalhousie to St. Catharines (1 page, handwritten), Jan. 11, 1855.

Approximate estimate of the cost of extending the Port Dalhousie and Thorold Railway from Geneva Street to the Great Western Railway Station at Lock no. 12

Approximate estimate of the cost of extending the Port Dalhousie and Thorold Railway from Geneva Street to the Great Western Railway Station at Lock no. 12 (2 copies) [one appears to be a rough copy] (2 pages, handwritten), Feb. 2, 1855.

Letter of estimate sent to S.D. Woodruff for the total cost of construction and equipment of the extension of the line to Port Colborne

Letter of estimate sent to S.D. Woodruff for the total cost of construction and equipment of the extension of the line to Port Colborne [this is unsigned]. There is an envelope with this letter that suggests that it is from Mr. Shanly, Mar. 12, 1857.

Chart of estimate of cost of Port Dalhousie and Thorold Railway extension Line no. 1

Chart of estimate of cost of Port Dalhousie and Thorold Railway extension Line no. 1 signed by Mr. Shanly, Mar. 12, 1857.

Chart of the estimated cost of Line no. 1

Chart of the estimated cost of Line no. 1, n.d.

Chart outlining Port Dalhousie and Thorold Railway cost of planks, bridge, railway crossing and approaches thereto

Chart outlining Port Dalhousie and Thorold Railway cost of planks, bridge, railway crossing and approaches thereto, n.d.