The three-component model of occupational commitment: A comparative study of Chinese and British accountants

The authors find some support for the cross-cultural validity of the Meyer, Allen, and Smith (1993) three-component model of occupational commitment in samples of Chinese and British accountants. Normative and affective commitments are higher in the Chinese sample, and continuance commitment is higher in the British sample. There is some support for hypotheses on the consequences of the components of occupational commitment (occupational withdrawal cognitions and the intention to participate in professional activities). However, contrary to the hypotheses, the authors' analysis suggests that there are no significant differences in these relationships between the two samples. The authors find a significant interaction between affective and continuance commitment in the analysis of occupational withdrawal cognitions, such that the relationship between each of these components and withdrawal cognitions is stronger where commitment on the other component is low.