A Research Note Concerning the Dimensionality of the Professional Commitment Scale.

Accounting researchers investigating the construct of professional commitment have generally' measured professional commitment using a 15-item scale. A previous study of the psychometric properties of that scale suggested that the scale may capture more than one dimension of commitment. The present study was designed to examine additional psychometric properties of the 15-item professional commitment scale. Analysis of responses collected from 159 practicing accountants suggests that the professional commitment scale contains potentially spurious dimensions. The 15-item scale was pared down to a five-item scale that may provide a more clearly interpretable and parsimonious measure of affective professional commitment.