Antecedents of Organizational Commitment and Turnover Intentions Among Professional Accountants in Different Employment Settings in Singapore

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Abstract
Although the employment of professionals in organizational settings is a global phenomenon, most of the country-specific and cross-cultural studies on professionals' role orientations and behavior have been done in the industrialized Western hemisphere. Data obtained from professional accountants (N = 245) in Singapore were used to replicate the work of Aranya and his associates on the determinants of organizational commitment and turnover intentions among professional accountants. Multiple regression analyses were performed for the entire sample and then for professional and nonprofessional employment settings. In general, the findings here provide support for the congruity thesis and for Tuma and Grimes' (1981) psychological and organizational mechanisms of professional role orientations; they also support the withdrawal model of turnover intentions.