This article focuses on the validity of a prior study of the primary conclusion that "expectancy models were generally weak predictors of audit staff performance" as analyzed by Professor W. Bruce Johnson. He begins his comment by claiming that, while misquotation is an interesting way to develop one's position, it is clearly unacceptable in academic journals. He then appears to suggest that, since the expectancy models were found to perform poorly in the accounting environment and since these results compare favorably to those obtained in prior research efforts, one can only logically conclude that expectancy models are weak predictors of performance in all environmental settings. Johnson further argues that the methodology utilized a between subjects design, provides at best, a weak test of the theory's predictive ability. All in all, Johnson's comment does make a valid contribution, namely to clarify the secondary relationship between the expectance model and job satisfaction. However, his arguments are clearly insufficient to counter the primary study finding.

ABSTRACT: In recent years, expectancy theory has emerged as the most promising conceptualization of individual motivation. This paper reports the results of a study undertaken to test the theory in public accounting firms. Using a sample of staff accountants from two "Big Eight" public accounting firms, the findings provide only limited support for the theory in the accounting environment and indicate that while expectancy models were generally weak predictors of audit staff performance, they were significant predictors of employee job satisfaction.

ABSTRACT: This study analyzes the antecedents and outcomes of the organizational-professional conflict of accountants working in government, industry, and the profession. Hypotheses were generated and examined for a sample of 2,016 U.S. and Canadian accountants. The findings indicated that: (1) the organizational-professional conflict of accountants working in professional organizations was lower than that of accountants employed in nonprofessional organizations; (2) within professional organizations, ,the level of perceived conflict varied inversely with position in the hierarchy; and (3) the perception of conflict was negatively related to job satisfaction and positively related to employee turnover intentions.