Organisational commitment of accountants in Australia and South Africa

Abstract

This paper examines the independent variables of perceived environmental uncertainty (PEU) and the cultural beliefs of collectivism/individualism between two countries, Australia and South Africa. These countries were chosen because Australia is a stable democracy and South Africa an emerging democracy which is undergoing significant political, social and economic transformation. The purpose of this paper is to determine whether accountants’ commitment to an organization is associated with perceived environmental uncertainty, collectivism and nationality.