Commitment refers to attachment and loyalty. Commitment is the relative strength of the individual’s identification with, and involvement in, a particular organization. It consists of three factors: A strong desire to remain a member of the organization; a strong belief in and acceptance of, the values and goals of the organization; a readiness to exert considerable effort on behalf of the organization. Organizational commitment is the extent of an individual's commitment to an organization. There are three major types of organizational commitment:

Affective Commitment: In this case, an individual strongly identifies with the goals of the organization and desires to remain a part of the organization. This is the ideal 'happy' state for an individual.

Continuance Commitment: The individual remains with an organization because of a perceived loss of sunken costs. The individual believes that he/she has invested a great deal of effort/time and has to remain in the organization.

Normative Commitment: The individual remains with an organization because he/she believes they should.

Job satisfaction is the degree to which individuals like their jobs. Of the various factors in the model, job satisfaction is the one that has the largest effect on commitment.  Therefore, apart from the factors that have been revealed, this factor should be increased to effectively improve an employee’s commitment to an organisation.

Distributive justice is defined as the degree to which rewards and punishments are related to performance inputs into the organization: pay and recognition commensurate with hard work, education, and experience. Respondents are asked about the perceived fairness of their respective organisations’ fringe benefits, monetary compensation, promotions and recognition from superiors. Analysis shows there is a positive relationship between distributive justice and commitment.  This implies that auditing firms shall have to ensure that their system of rewards and punishments are perceived by employees to be fair.  Otherwise the employees’ commitment level may drop.

Instrumental Communication is defined as the degree to which information about the job is formally transmitted by an organization to its members. As there is a positive relationship between instrumental communication and commitment, it is therefore crucial for management to ensure that communication channels in the organisation remain open to allow for better transmission of information.

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Satisfaction with Performance Appraisal is the degree to which employees are satisfied with the perceived fairness in their performance appraisal. Since there is a positive relationship between satisfaction with performance appraisal and commitment, management of auditing firms will need to ensure that their performance appraisal systems is perceived by employees to be fair before they can expect higher commitment from their employees.

Size refers to the size of the firm and the scale of operations. As there is a negative relationship between size and commitment, it can thus be said that the bigger an auditing firm, the less committed ...

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