Some of the limitations in the present study offer
possibilities for future research. Due to the limited
geographical region of the sample, an extension
might be to replicate the study using students from
other geographic regions as proxies for entry-level
managers. The ability to generalize the results of this
study could be further strengthened by testing entrylevel
managers as well as experienced managers to
examine possible differences in level of professional
commitment and ethical orientation, based on years
of work experience or on the level of professional
responsibilities in the firm. The results of such a study
could inform future research studies and enlighten
the socialization process that occurs as individuals
progress in their profession. Another potential area of
interest for future research is to examine a variety of
different groups of managers, based on differences
such as public and private accountants, corporate and
governmental (or not-for-profit) managers, or other
similar combinations of professionals. Finally, future
research might continue to explore the link between
ethical position and professional commitment.
Some of the limitations in the present study offerpossibilities for future research. Due to the limitedgeographical region of the sample, an extensionmight be to replicate the study using students fromother geographic regions as proxies for entry-levelmanagers. The ability to generalize the results of thisstudy could be further strengthened by testing entrylevelmanagers as well as experienced managers toexamine possible differences in level of professionalcommitment and ethical orientation, based on yearsof work experience or on the level of professionalresponsibilities in the firm. The results of such a studycould inform future research studies and enlightenthe socialization process that occurs as individualsprogress in their profession. Another potential area ofinterest for future research is to examine a variety ofdifferent groups of managers, based on differencessuch as public and private accountants, corporate andgovernmental (or not-for-profit) managers, or othersimilar combinations of professionals. Finally, futureresearch might continue to explore the link betweenethical position and professional commitment.
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