Accounting Profession and Web Assurance Service

Review of Commitment Theories and Models: Application to an Emerging Profession

International Journal of Business and Applied Social Science ◽

10.33642/ijbass.v6n5p1 ◽

2020 ◽

pp. 1-14

Author(s):

Dr. Lynn Spellman White

Keyword(s):

Survey Data ◽

Human Resource ◽

Professional Commitment ◽

Accounting Profession ◽

Research Project ◽

Study Results ◽

Practical Implications

The purpose of this research project is to explore if traditional explanations of organizational and professional commitment and conflict, which have been developed through research of older and more established professions such as the Accounting profession, also apply to the Human Resource profession. Survey data gathered from HR practitioners are used to examine the correlates of organizational and professional commitment and conflict. Study results indicate the models explain a significant portion of the variation in both organizational and professional commitment, and that the two types of commitment have different antecedent factors. Results also indicate that organizational and professional conflict is lowest when both levels of organizational and professional commitment are high. Theoretical and practical implications are discussed.

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Enriching AIS Courses With SOX Compliance Activities

AIS Educator Journal ◽

10.3194/1935-8156-5.1.1 ◽

2010 ◽

Vol 5 (1) ◽

pp. 1-24 ◽

Cited By ~ 2

Author(s):

Joann Segovia ◽

Carol M. Jessup ◽

Marsha Weber ◽

Sheri Erickson

Keyword(s):

Corporate Governance ◽

Financial Reporting ◽

Internal Controls ◽

Accounting Profession ◽

Investor Confidence ◽

Reporting Requirements ◽

Sarbanes Oxley ◽

Audit Firms ◽

Significant Change

A very significant change to the accounting profession occurred in 2002 when the Sarbanes-Oxley Act of 2002 (SOX) was enacted. This legislation had a significant impact on corporations and their audit firms. The objective was to improve corporate governance and its quality of financial reporting to improve investor confidence. This paper provides instructors with a background on SOX and suggests readings and activities that reflect the requirements of SOX as it relates to the AIS environment and the analysis of internal controls. These activities can strengthen students' understandings of how corporations respond to the various reporting requirements of this Act.

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