Women's underrepresentation in higher organizational ranks is often attributed to low attitudinal commitment. This study examines attitudinal commitment to determine its origins and whether it differs for men and women. Previous research indicates that men and women have different levels of attitudinal commitment. Two explanations of attitudinal commitment differences are the gender model and the job model. The gender model contends that socialization shapes attitudinal commitment; in contrast, the job model suggests that workplace experiences determine attitudinal commitment. This study tests these models using 328 accountants as subjects; controlling for subjects' professional and educational background minimizes the confounding of extraneous factors found in previous research. Attitudinal commitment and workplace experiences were measured using subjects' evaluation of organizational involvement and job satisfaction. Stepwise regression models predicted significant amounts of variation and identified the antecedents of both concepts. The results replicate previous findings that women are less committed to their organizations than men. Men and women reported lower organizational involvement but higher job satisfaction. Regression models overwhelmingly supported the job model to describe men and women's attitudinal commitment. The results suggest that women's underrepresentation in upper management ranks can likely be decreased, while increasing their organizational involvement and job satisfaction, by altering factors within the organization's control, factors that shape the job experience.

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ABSTRACT

Accounting for fair values is a complex subject full of controversial recognition, measurement, and reporting rules. This paper first analyzes the current status of fair value accounting, highlighting the criticisms of the current fair value accounting standards. Next, the U.S. and international standards are discussed to highlight the areas where they differ. Finally, an accounting approach for fair values is proposed that reports the economic reality and the financial condition of a firm and may be used to achieve global convergence.