Commitment Profiles of Accountants: A Person-Centered Study of the Commitment towards Profession and Organization

2019 ◽  
Vol 32 (1) ◽  
pp. 51-68
Author(s):  
Georg Loscher ◽  
Sascha Ruhle ◽  
Stephan Kaiser
Keyword(s):  
Role Conflict ◽  
Latent Profile Analysis ◽  
Profile Analysis ◽  
Multidimensional Approach ◽  
Accounting Firms ◽  
Continuance Commitment ◽  
Latent Profiles ◽  
Public Accountants ◽  
Person Centered Approach ◽  
Jel Classifications

ABSTRACT The purpose of this study is to investigate the commitment of public accountants toward their profession and organization, and to provide evidence for various commitment profiles. Specifically, we analyze the relationships between commitment profiles and differences seen in the work context, professional and commercial values, role conflict and ambiguity, and client commitment. The study is based on a survey of 435 German public accountants. It employs a person-centered approach to identify commitment profiles based on latent profile analysis. Using multidimensional scales of professional and organizational commitment, we identify differences in the manifestation of affective, normative, and continuance commitment. By introducing a person-centered approach in the study of accounting professionals, we found six latent profiles, including a fully committed profile that almost exclusively relates to partners in small- and medium-sized accounting firms. Our results show that studies of accountants' commitment benefit from using a person-centered, multidimensional approach. JEL Classifications: M100; M420.

Living a Calling and Work–Family Interface: A Latent Profile Analysis

2021 ◽  
pp. 106907272110067
Author(s):  
Chunyu Zhang ◽  
Bryan J. Dik ◽  
Zengyun Dong
Keyword(s):  
Family Conflict ◽  
Latent Profile Analysis ◽  
Profile Analysis ◽  
Positive Outcomes ◽  
Chinese University ◽  
Work Conflict ◽  
Work Family ◽  
Person Centered Approach ◽  
Latent Profile ◽  
Family Enrichment

The positive outcomes of calling have been examined in a large and growing number of studies, yet little is known about how calling relates to the work-family interface. In this study, we adopted a person-centered approach using latent profile analysis to explore how living a calling relates to different work-family interface profiles. With a sample of 267 Chinese university counselors, we found three work-family interface profiles: slightly conflictual (51%), experiencing slightly higher than average levels of work-to-family conflict (WFC) and family-to-work conflict (FWC) and slightly lower than average levels of work-to-family enrichment (WFE) and family-to-work enrichment (FWE); work-to-family conflictual (15%), with higher levels of WFC and lower levels of FWC, WFE, and FWE; and enriched (34%), indicated by higher levels of WFE and FWE and lower levels of WFC and FWC. The results revealed that the greater the extent to which participants were living their calling, the more likely they were to be classified into the enriched profile. Our findings contribute to the literature on calling by offering person-centered insights on the relation between calling and the work-family interface.

Career Goal Profiles of Early Career Scientists: A Person-Centered Approach

2021 ◽  
pp. 089484532110172
Author(s):  
Ruth Noppeney ◽  
Anna M. Stertz ◽  
Bettina S. Wiese
Keyword(s):  
Doctoral Students ◽  
Latent Profile Analysis ◽  
Academic Career ◽  
Profile Analysis ◽  
Early Career ◽  
Career Goal ◽  
Transition Analysis ◽  
Flat Profile ◽  
Career Options ◽  
Person Centered Approach

Obtaining a doctorate offers various career options. This study takes a person-centered approach to identify interest profiles. Career goals (professorate, entrepreneur, etc.) were assessed at two time points (1-year interval) in a sample of doctoral students and doctorate holders from the STEM fields in German-speaking areas ( NT 1 = 2,077). Latent profile analysis revealed that a four-profile solution provided the best data fit: At T1, 33.0% of the participants aimed for a management position in industry, 16.9% pursued an academic career, 30.1% were interested in activities without leadership responsibilities, and 20.1% had a relatively flat career-goal profile. Latent transition analysis indicated that most changes occurred for those classified into the flat profile, while strong interest in a management career was very stable over time. Additionally, the attainment of the doctorate seemed to be a good predictor for profile membership: Doctorate holders were more likely to be clearly dedicated to an academic career.

Individual- and School-level Predictors of Latent Profiles of Bullying Victimization: Comparing South Korea and the United States

2021 ◽  
pp. 088626052199795
Author(s):  
Yoonsun Han ◽  
Shinhye Lee ◽  
Eunah Cho ◽  
Juyoung Song ◽  
Jun Sung Hong
Keyword(s):  
United States ◽  
South Korea ◽  
Social Disorganization ◽  
Latent Profile Analysis ◽  
Profile Analysis ◽  
The United States ◽  
School Level ◽  
Social Disorganization Theory ◽  
Bullying Victimization ◽  
Latent Profiles

This cross-national research investigated nationally representative adolescents from South Korea and the United States, explored similarities and differences in latent profiles of bullying victimization between countries, and examined individual- and school-level variables that predict such latent profiles supported by the Social Disorganization Theory. The fourth-grade sample of the 2015 Trends in International Mathematics and Science Study from South Korea ( N = 4,669) and the United States ( N = 10,029) was used to conduct a latent profile analysis based on eight items of the bullying victimization questionnaire. Multilevel logistic regression was conducted using latent profiles as dependent variables. Independent variables include individual-level (material goods, school absence, academic interest, school belonging) and school-level (concentration of affluent families, school resources, the severity of delinquency, academic commitment) factors. More similarities existed than differences in the latent groups of bullying victimization between South Korea ( rare, low-moderate, verbal-relational-physical, and multi-risk) and the United States ( rare, low-moderate, verbal-relational, and multi-risk). Evidence for school-level variables as predictors of bullying victimization profiles was stronger for adolescents in the United States, with a concentration of affluent families and severity of delinquency being significant in four of the six models. For the South Korean sample, the severity of delinquency predicted bullying victimization in only one model. Examination of both individual- and school-level factors that predict unique bullying victimization experiences grounded in Social Disorganization Theory may be informative for addressing key areas of intervention—especially at the school-level context in which victimization primarily takes place and where anti-bullying intervention programs are often provided.

scholarly journals Latent Profiles of Parental Burnout During COVID-19: The Role of Child-Related Perceptions

2021 ◽  
Vol 12 ◽  
Author(s):  
Katja Upadyaya ◽  
Katariina Salmela-Aro
Keyword(s):  
Conduct Problems ◽  
Latent Profile Analysis ◽  
Profile Analysis ◽  
Growth Mindset ◽  
Prosocial Skills ◽  
Peer Problems ◽  
Step Procedure ◽  
Latent Profiles ◽  
Emotional Distancing

The present study examined latent profiles of parental burnout dimensions (e.g., exhaustion in parental role, contrast with previous parental self, feelings of being fed up, and emotional distancing, measured with a shortened version of the parental burnout assessment scale) among Finnish parents of sixth and eighth grade children. In addition, the role of children’s strengths and difficulties (e.g., prosocial skills, hyperactivity, somatic problems, conduct problems, and peer problems) and parents’ growth mindset in predicting membership in the latent parental burnout profiles was examined. The participants were 1,314 parents (80% mothers) from the Helsinki Metropolitan area who filled in a questionnaire concerning their parenting burnout and child-related perceptions during the fall 2020. The results were analyzed using latent profile analysis (LPA) and three-step procedure. Three latent profiles of parental burnout were identified as: low parental burnout (85.7% of the parents), high parental burnout (8%), and emotionally distanced (6.3%) profiles. Parents who reported their children having some challenges (e.g., hyperactivity, somatic problems, conduct problems, and peer problems) more often belonged to the high burnout or emotionally distanced profiles rather than to the low parental burnout profile. Parents whose children had high prosocial skills and who employed growth mindset more often belonged to the low parental burnout rather than to the distanced profile.

scholarly journals Teacher Profiles of Psychological Capital and Their Relationship with Burnout

2019 ◽  
Vol 11 (18) ◽  
pp. 5096 ◽  
Author(s):  
María del Mar Ferradás ◽  
Carlos Freire ◽  
Alba García-Bértoa ◽  
José Carlos Núñez ◽  
Susana Rodríguez
Keyword(s):  
Latent Profile Analysis ◽  
Causal Attributions ◽  
Psychological Capital ◽  
Profile Analysis ◽  
Personal Goals ◽  
University Teachers ◽  
Challenging Tasks ◽  
Person Centered Approach ◽  
The Way ◽  
Latent Profile

This study adopts a person-centered approach to identify the possible existence of different teacher profiles of psychological capital, according to the way in which its four components combine (efficacy, hope, optimism, and resilience). The study aimed to examine whether the identified profiles differed in their levels of burnout. In total, 1379 non-university teachers participated in the study. A latent profile analysis was performed using MPlus 7.11 software. Seven teaching profiles of psychological capital were identified, differing both quantitatively and qualitatively. The differences between the profiles in burnout were estimated using SPSS 26 software. Teachers with a profile of low psychological capital (i.e., low confidence of successfully completing challenging tasks—efficacy; lack of energy for establishing personal goals and working towards achieving them —hope; little tendency to make positive causal attributions and develop expectations of success—optimism; and low capacity to recover or emerge stronger from adverse situations—resilience) exhibited significantly higher levels of burnout. The lowest levels of burnout were found in the profile of high psychological capital (i.e., higher in efficacy, hope, optimism, and resilience). These results suggest that teachers who can muster the four components of psychological capital are more protected against burnout.

scholarly journals Perceived Stress, Resilience, and Anxiety Among Pregnant Chinese Women During the COVID-19 Pandemic: Latent Profile Analysis and Mediation Analysis

2021 ◽  
Vol 12 ◽  
Author(s):  
Zheng Luo ◽  
Yaqing Shen ◽  
Jiajia Yuan ◽  
Yifan Zhao ◽  
Zhengkui Liu ◽  
...  
Keyword(s):  
Perceived Stress ◽  
Mediation Analysis ◽  
Latent Profile Analysis ◽  
Profile Analysis ◽  
Chinese Women ◽  
Stress Resilience ◽  
Person Centered Approach ◽  
Self Reporting Questionnaire ◽  
Stress Patterns ◽  
Latent Profile

Objective: The coronavirus disease 2019 (COVID-19) pandemic has posed a major threat to pregnant women's mental health. This study aimed to characterize the patterns of perceived stress in pregnant Chinese women during the COVID-19 pandemic, to examine the profile differences on anxiety and resilience, and to investigate whether the differences in these profiles on anxiety were mediated by resilience.Methods: From February 28, 2020 to April 26, 2020, a sample of 2,116 pregnant Chinese women who participated in online crisis interventions completed an online self-reporting questionnaire assessing their demographic characteristics, perceived stress, resilience, and anxiety.Results: Latent profile analysis (LPA) on two stress dimensions [perceived helplessness (HEL) and perceived self-efficacy (SEL)] indicated four perceived stress profiles: adaptive (33.7% of the sample), resistant (44.6%), insensitive (19.1%), and sensitive (2.6%). The women with both adaptive and insensitive profiles had the lowest levels of anxiety, whereas those with the resistant profile had the lowest levels of resilience. Multicategorical mediation analysis showed that resilience partially mediated the differences in the pregnant women's anxiety between the adaptive/insensitive and resistant profile.Conclusion: This study showed the heterogeneity in the perceived stress patterns of pregnant women during the COVID-19 pandemic, revealing the internal mechanisms of pregnant women's anxiety using a person-centered approach, and provided initial evidence guiding the development of differentiated stress interventions to alleviate pregnant women's anxiety during the pandemic.

Distinct latent profiles based on neurobehavioural, physical and psychosocial functioning of former National Football League (NFL) players: an NFL-LONG Study

2021 ◽  
Vol 92 (3) ◽  
pp. 282-290 ◽  
Author(s):  
Benjamin L Brett ◽  
Samuel R Walton ◽  
Zachery Y Kerr ◽  
Lindsay D Nelson ◽  
Avinash Chandran ◽  
...  
Keyword(s):  
Psychosocial Functioning ◽  
Latent Profile Analysis ◽  
National Football League ◽  
Profile Analysis ◽  
Psychosocial Stressors ◽  
Measurement Information ◽  
Somatic Pain ◽  
Psychosocial Dysfunction ◽  
Patient Reported ◽  
Latent Profiles

ObjectiveTo identify subgroups of former National Football League (NFL) players using latent profile analysis (LPA) and examine their associations with total years of participation (TYP) and self-reported lifetime sport-related concussion history (SR-CHx).MethodsFormer NFL players (N=686) aged 50–70 years, with an average 18.0 TYP (±4.5) completed a questionnaire. SR-CHx distributions included: low (0–3; n=221); intermediate (4–8; n=209) and high (9+; n=256). LPA measures included: Quality of Life in Neurological Disorders Emotional–Behavioral Dyscontrol, Patient Reported Outcomes Measurement Information System Cognitive Function, Emotional Support, Self-Efficacy, Meaning and Purpose, Physical Function, Pain Interference, Participation in Social Roles and Activities, Anxiety, Depression, Fatigue, and Sleep Disturbance. Demographic, medical/psychiatric history, current psychosocial stressors, TYP and SR-CHx were compared across latent profiles (LPs).ResultsA five profile solution emerged: (LP1) global higher functioning (GHF; 26.5%); (LP2) average functioning (10.2%); (LP3) mild somatic (pain and physical functioning) concerns (22.0%); (LP4) somatic and cognitive difficulties with mild anxiety (SCA; 27.5%); LP5) global impaired functioning (GIF; 13.8%). The GIF and SCA groups reported the largest number ofe- medical/psychiatric conditions and higher psychosocial stressor levels. SR-CHx was associated with profile group (χ2(8)=100.38, p<0.001); with a higher proportion of GIF (72.6%) and SCA (43.1%) groups reporting being in the high SR-CHx category, compared with GHF (23.1%), average (31.4%) and somatic (27.8%) groups. TYP was not significantly associated with group (p=0.06), with greater TYP reported by the GHF group.ConclusionsFive distinct profiles of self-reported functioning were identified among former NFL players. Several comorbid factors (ie, medical/psychiatric diagnoses and psychosocial stressors) and SR-CHx were associated with greater neurobehavioural and psychosocial dysfunction.

What Reading Disability? Evidence for Multiple Latent Profiles of Struggling Readers in a Large Russian Sibpair Sample With at Least One Sibling at Risk for Reading Difficulties

2017 ◽  
Vol 51 (5) ◽  
pp. 434-443 ◽  
Author(s):  
Sergey A. Kornilov ◽  
Elena L. Grigorenko
Keyword(s):  
At Risk ◽  
Struggling Readers ◽  
High Performance ◽  
Latent Profile Analysis ◽  
Profile Analysis ◽  
Reading Difficulties ◽  
Morphological Processing ◽  
Large N ◽  
Different Types ◽  
Latent Profiles

In this study, we performed a latent profile analysis of reading and related skills in a large ( n = 733) sibpair sample of Russian readers at risk for reading difficulties. The analysis suggested the presence of seven latent profiles, of which two were characterized by relatively high performance on measures of spelling and reading comprehension and the remaining five included severely as well as moderately affected readers with deficits in the domains of phonological, orthographic, and morphological processing. The results suggest that the development and manifestation of reading difficulties in Russian is mappable on a complex pattern of interactions between different types and severities of processing deficits. The results point to the psychological reality of multiple different suboptimal patterns of deficits in reading and reading-related skills and support the multifactorial view of the disorder, with intriguing implications for future neurobiological studies.

scholarly journals Value-Based Profiles of Visitors to a World Heritage Site: The Case of Suwon Hwaseong Fortress (in South Korea)

2018 ◽  
Vol 11 (1) ◽  
pp. 132 ◽  
Author(s):  
Hwasung Song ◽  
Hyun Kim
Keyword(s):  
Latent Profile Analysis ◽  
Profile Analysis ◽  
World Heritage ◽  
World Heritage Site ◽  
Place Value ◽  
Heritage Sites ◽  
Heritage Site ◽  
Unesco World Heritage Site ◽  
The World ◽  
Person Centered Approach

The aim of this study is to evaluate the place value of Suwon Hwaseong Fortress in Korea, a mountain fortress located in natural resources with UNESCO World Heritage Site status, in order to classify visitors according to place value and to establish marketing strategies based on the characteristics of each profile. In particular, for sustainable cultural heritage development, visitors were asked to evaluate the place value of the site from various perspectives, through a presentation of government policies and business based on both the world heritage value and the inherent attractiveness of the site. Utilizing a person-centered approach, a latent profile analysis (LPA) was applied to a sample of visitors to Hwaseong Fortress (N = 656), with visitors classified by place value into four profiles: Outing Seekers (OS), Tourism Seekers (TS), Heritage Seekers (HS), and Serious Travel Seekers (SS). These profiles differed in relation to distance from the study setting from travelers’ residence, recognition of the fortress as a World Heritage site, and the degree to which the World Heritage site status influenced the decision to visit. The profiles also showed differences in visit satisfaction and intent to revisit. This study contributes a better understanding of visitors’ evaluated value of heritage sites and corresponding behaviors, in order to provide sustainable management for the heritage tourism market.

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