Table II provides the means and standard deviations of the variables included in the study, as well as their correlation statistics. As indicated, our respondents mentioned, on average, that they spend 37.0% of their time in their current job in accounting/auditing, and 14.6% in tax. In spite of the alleged tendency sustained through various sources regarding accountants’ decreasing involvement in traditional areas of work (e.g. Elliott and Jacobson, 1997), our results suggest that more than 50% of professional accountants’ working time is devoted to the pro- fession’s typical areas. Client commitment has a mean of 9.36, which is very close to the composite scale midpoint of 9 (scale range being 3–15). On the other hand, independence commitment has a mean of 15.49, which is much higher than the scale midpoint of 12 (scale range being 4–20).
ตัวแปรคู่ องค์กรสำนักงานที่ให้บริการทางวิชาชีพ บริษัทบัญชี Big 4 บริษัทบัญชีขนาดกลาง และเขตงาน Quebec (%) อายุ จำนวนปี