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.

Impact of social constructs on administrator understanding of social justice

Educational administrators are expected to relate social justice considerations to their actions and to the theoretical foundations of their practice. At the same time, social constructs-including those related to administrative practice, social justice, and societal norms-are important in helping administrators understand, frame, and describe administrative issues. Furthermore, as part of socially constructed language, these constructs represent discursive practices and accepted ways of knowing, valuing, and experiencing the world. Drawing on the multidimensional methods of critical discourse analysis as articulated in the writings of Michel Foucault, Norman Fairclough, and Allan Luke, and using deconstruction as a strategic device for reading and interpreting texts, this exploratory qualitative study examined how administrator knowledge, values, and experiences impact their understanding of social justice within the context of delivering social justice for students who experience bullying. Study findings reveal that school administrators interpreted social justice as equitable distribution, action, and results; fairness; and equity. Constructs embedded in these interpretations assumed common things such as universal acceptance of norms of social relations and conveyed administrator intent to secure the kind of social relations that enabled individuals to enjoy greater equality within existing social arrangements.

Accountants' ethical sensitivity

O'Fallon and Butterfield (2005) in a review of the business ethics literature concluded that "ethical awareness" also called ethical sensitivity has received the least attention of the four steps in Rest's (1986) ethical decision making model. Available measures for ethical sensitivity are limited to specific contexts and suffer from several limitations. I extend the previous literature by creating a new measure for ethical sensitivity (AESS) that encompasses relevant dimensions for the accounting profession and is not specific to a particular setting. I also introduce a new individual differences variable to the accounting ethics literature. Specifically, I investigate the relationship between anti-intellectualism and ethical awareness. My findings support AESS as a measure of ethical sensitivity.

The Perceptions of Kinesiologists of Ethics and Professionalism as Established by the College of Kinesiologists of Ontario

As of April 1, 2013 kinesiology became a regulated health profession in Ontario. With its own governing body, the College of Kinesiologists of Ontario (CKO), there are new ethical and professional standards to which kinesiologists must adhere. The purpose of this study is to investigate kinesiologists’ thoughts and perceptions regarding the CKO’s Practice Standards, Guidelines and Code of Ethics, and their level of ethical knowledge and training. Eleven semi-structured interviews were carried out with kinesiologists. Interview data was analyzed through the development of general themes. Findings revealed that kinesiologists are confident of their ethical decision making skills but are in need of more ethical and professional education and training in order to become respected healthcare professionals in the healthcare community and in the eyes of the public. Furthermore, there were key areas identified in need of improvement regarding the quality of the Practice Standards, Guidelines and Code of Ethics. Additional findings, implications and recommendations for future research were also discussed.

Association of Professional Engineers of Ontario records, 1948-1989

The Act to establish the Association of Professional Engineers of Ontario (APEO) was passed on June 14, 1922. The creation of the APEO was part of a larger movement in Canada to license the engineering profession. At first, membership in the APEO was not mandatory in order to work as an engineer, but this changed in 1937 when the Professional Engineers Act was amended so that licensing by the APEO was required. In 1945, the initials “P. Eng.” were adopted by the APEO as the official abbreviation of the professional engineer. Many other amendments have been made over the years in order to strengthen the APEO’s ability to regulate the profession. Members of the APEO must also abide by a Code of Ethics, which emphasizes the regard for public welfare as paramount. There are currently 36 chapters of the APEO. In 1993, the APEO’s name was changed to Professional Engineers of Ontario, in part to emphasize the group’s role as a licensing body for engineers as opposed to an association of member engineers.