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AN UPDATE ON THE APPLICABILITY OF AN OCCUPATIONAL GOAL‐EXPECTANCY MODEL IN PROFESSIONAL ACCOUNTING ORGANIZATIONS
Author(s) -
Dillard Jesse F.
Publication year - 1981
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.1540-5915.1981.tb00057.x
Subject(s) - expectancy theory , position (finance) , linear discriminant analysis , educational attainment , econometrics , management accounting , psychology , accounting , economics , social psychology , statistics , mathematics , finance , economic growth
The validity of an occupation goal‐expectancy model was evaluated using the actual position attainment behavior of professional public accounting firm employees. Actual position attainment behavior was monitored over a four‐year period. The hypothesized model relationships between the model variables, goal choice behavior, and position attainment were tested using linear multiple discriminant analysis and simple classification matrices. A within‐subject analysis was undertaken. The findings generally support the hypothesized relationships between expected utility, goal choice, and position attainment and the model's applicability within large public accounting firms.