Occupational reality shock and organizational commitment: Evidence from the accounting profession

Abstract

A longitudinal field survey was undertaken to investigate the effects of occupational reality shock on the organizational commitment attitudes, intentions, and behavior of professional accountants. Comparative data was collected over a one year period from a sample of accountants employed in the controller's division of a large (Fortune 100) industrial firm and from a sample of accountants employed by a "Big Eight" public accounting firm. The results portray reality shock as having a significant, asymmetrical impact on the work-related attitudes, intentions, and to a lesser extent behavior of accountants employed in both organizational settings.