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APPLICABILITY OF AN OCCUPATIONAL GOAL‐EXPECTANCY MODEL IN PROFESSIONAL ACCOUNTING ORGANIZATIONS *
Author(s) -
Dillard Jesse F.
Publication year - 1979
Publication title -
decision sciences
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.238
H-Index - 108
eISSN - 1540-5915
pISSN - 0011-7315
DOI - 10.1111/j.1540-5915.1979.tb00016.x
Subject(s) - expectancy theory , sample (material) , management accounting , process (computing) , psychology , position (finance) , econometrics , accounting , computer science , business , social psychology , economics , chemistry , finance , chromatography , operating system
A cognitive goal choice model incorporating goal and expectancy constructs is presented to describe and better understand the occupation‐position choice decision process. The sample consists of 136 public accountants employed by two large CPA firms. The model is tested using within‐subject analysis and a split‐sample validation procedure. The findings suggest that the model is useful in explaining and predicting professional accountants' goal choice behavior.