@article{Barrainkua_Pike_2020, title={Antecedents of organisational professional conflict faced by professional accountants in different work settings}, volume={22}, url={https://rbgn.fecap.br/RBGN/article/view/4068}, DOI={10.7819/rbgn.v22i3.4068}, abstractNote={<div class="OutlineElement Ltr SCXW125499273 BCX0"><p class="Paragraph SCXW125499273 BCX0"><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">Purpose</span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto"> – </span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="none">The aim of this study is to examine the effects of public interest commitment, professional commitment, organisational commitment, and organisational ethical culture on </span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="none">organisation</span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="none">al professional conflict (OPC). The study also tests for the differences in the perception of OPC among professionals in different work settings: (i) professional accountants in business practice, (ii) tax and accounting advisors, and (iii) auditors.</span><span class="EOP SCXW125499273 BCX0" data-ccp-props="{"201341983":0,"335551550":6,"335551620":6,"335559739":0,"335559740":240}"> </span></p></div><div class="OutlineElement Ltr SCXW125499273 BCX0"><p class="Paragraph SCXW125499273 BCX0"><span class="EOP SCXW125499273 BCX0" data-ccp-props="{"201341983":0,"335551550":6,"335551620":6,"335559739":0,"335559740":240}"> </span></p></div><div class="OutlineElement Ltr SCXW125499273 BCX0"><p class="Paragraph SCXW125499273 BCX0"><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">Design/methodology/approach </span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">– </span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="none">This study is based on a questionnaire distributed among 779 Spanish professional accountants.</span><span class="EOP SCXW125499273 BCX0" data-ccp-props="{"201341983":0,"335551550":6,"335551620":6,"335559739":0,"335559740":240}"> </span></p></div><div class="OutlineElement Ltr SCXW125499273 BCX0"><p class="Paragraph SCXW125499273 BCX0"><span class="EOP SCXW125499273 BCX0" data-ccp-props="{"201341983":0,"335551550":6,"335551620":6,"335559739":0,"335559740":240}"> </span></p></div><div class="OutlineElement Ltr SCXW125499273 BCX0"><p class="Paragraph SCXW125499273 BCX0"><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">Findings </span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">–</span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto"><span class="NormalTextRun SCXW125499273 BCX0"> </span></span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="none">The f</span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="none">indings show a negative relationship between both individuals’ organisational commitment and OPC and between a strong organisational ethical culture and OPC. Professional accountants working in different settings exhibit differences in their perception of OPC; tax/accounting advisors perceive OPC to a higher extent.</span><span class="EOP SCXW125499273 BCX0" data-ccp-props="{"201341983":0,"335551550":6,"335551620":6,"335559737":-6,"335559739":120,"335559740":240}"> </span></p></div><div class="OutlineElement Ltr SCXW125499273 BCX0"><p class="Paragraph SCXW125499273 BCX0"><span class="EOP SCXW125499273 BCX0" data-ccp-props="{"201341983":0,"335551550":6,"335551620":6,"335559739":0,"335559740":240}"> </span></p></div><div class="OutlineElement Ltr SCXW125499273 BCX0"><p class="Paragraph SCXW125499273 BCX0"><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">Originality/value </span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">– </span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">This is the first study that analyses the effect of organisational ethical culture, together with professional and organisational commitment, on the perception of pressures arising from OPC among professional accountants in different work settings. Identifying antecedents of the conflicts that professional accountants may face has implications for organisations’ human resource management and for the quality of the services provided. This study emphasizes the need </span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">for</span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto"> future studies </span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">to examine </span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">the differences in the work context of the </span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">different</span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto"><span class="NormalTextRun SCXW125499273 BCX0"> </span></span><span class="TextRun SCXW125499273 BCX0" lang="EN-GB" xml:lang="EN-GB" data-contrast="auto">professional accountants.</span><span class="EOP SCXW125499273 BCX0" data-ccp-props="{"201341983":0,"335551550":6,"335551620":6,"335559739":0,"335559740":240}"> </span></p></div>}, number={3}, journal={Review of Business Management}, author={Barrainkua, Itsaso and Pike, Marcela Espinosa}, year={2020}, month={Jul.}, pages={686–704} }