IWE ACCOUNTING REVIEW V<rf. LV, No.

4 OcU>berl960

Role Conflict, Role Ambiguity, and Organizational Climate in a Public Accounting Firm
PhMp T. Semtra
ABSTRACT: This is a study of percetv^ role conflict and role ambiguity by audit seniors in a targe puMic ac^KKinting fiim. Drawing on role theory, a nKKtei was develop^ to act f a framework to analyse both the potential con^^uens and source of role conflict and an^^uity. H^soth^ized reiationshiF were tested by the use of Pearson product-nrK>ment correlations and rmiitiple regr^ion. Both role conflict and ambiguity were found to be significantly related to several adv^fse cons^uenc^. Significant relationships wme al3 found between role conflict and ambiguity and specific rmasur^ of the organizational d i n ^ e of the CPA firm which wera hypothesized to be potential sources of rote

HE public accounting profession has been characterized as one which has the potential for conflict and ambiguity [Sorensen and Sorensen, 1974; Montana, 1974; Schultz, 1974; Baker, 1977]. The potential effects of conflict and ambiguity are costly, not only to the individual in terms of emotional consequences such as high job-related tension and low job satisfaction, but also to the organization in terms of lower quality of performan and higher tumover. Yet, Uttle effort has been made to analyze the relationships between role conflict and ambiguity experienced by members of the public accoimting profession and the potential sources and consequence of role stress. The Cohen Commission Report [AICPA, 1978, p. 118] recommends undertaking studies to determine the extent of conditions affecting the performan of audit personnel and the effects on the firms' practices. The purpose of this investigation is to examine the consequences of role conflict and 594

ambiguity experienced by audit seniors and to identify conditions in the organimtional climate of a CPA firm which have the potential to contribute to role conflict and ambiguity. The audit seniors' role was selected for study because seniors oupy both a boundary and a middle position in the organization where there is a high potential for conflict and ambiguity, and retaining sufficient competent senior personnel is a problem for CPA firms. Implications of the findings for CPAfirmsand accounting educators will be considered.
THEORETICAL MODEL

Figure 1 presents a theoretical model for this study. The focal variables of the model are the perptions of role conflict
Phillip T. Senatra is Assistant Professor of Business Administration, Oregon State University.
Manuscript received June, 1977. Revisions received April, August and Novener, 1979. Accepted December, 1979.

Soiatra
FIGURE I THE THEORETICAL MODEL

59S

Potimai Sounds of Role Conflict and Role AmMgmty from the Orgaizational Climate of the CPA Firm 1. Violation in Oiain ofCommaiui 2. Formalization and 3. Emfdiasis on Subordinate Personnel Development 4. Tolerance of Error 5. Receptiveness 6. Adequacy of Work Cooniination 7. Dedsion 8. Information Suppr^sion 9. Adequacy of Authority 10. Adequacy of Professional Autonomy

Role I^rptions

Potenti Conso^uences of Role Conflict and Role AmUguity

1. Job-related

Role Conflict

2. Job Satisfaction

Role Ambiguity

3. Propensity to Leave the Or^nization

Positive Relation^ips e Relationshif

and role ambiguity experienced by audit seniors. The term role confiict is defined by Wolfe and Snoek [1962, p. 103] as " . . . the simultaneous occurrence of two (or more) sets of pressures such that compUan with one would make difficult or impossible compliance with the other." Role amMguity can be defined as the

absence of adequate information which is required in order for persons to accomplish their role in a satisfactory manner [Kahn et al., 1964, pp. 21-23]. This s^dy concentrates on the seniors* role rdationships with superior and subordiimte role senders within the organictional climate of a CPA firm.

596 Potential Consequences of Role Conflict and Role Ambiguity Three potential consequences of role conflict Mid role ambiguity are jobrelated tension, job satisfaction, and propensity to leave the organization. The best-documented consequences of role conflict and ambiguity for other occupational groups are increased job-related toision and lower job satisfaction [Kahn et al, 1964; Tosi, 1971; Lyons, 1971; House and Rizzo, 1972a; Johnson and Stinson, 1975; Brief and Aldag, 1976; Miles, 1976]. In a study of accountants employed at all levels of four national public accounting firms, Sorensen and Sorensen [1974] found accountants' role conflict (between bureaucratic and professional norms) to be positively related to intention to leave and job dissatisfaction. Numerous other consequences could also be presented. However, the three variables selected are potentially related to important problem areas confronting public accounting firms, such as quality of performance and tumover. Although linkages between role conffict, role ambiguity, performance, and tumover require additional empirical investigation, prior research has found role conflict and ambiguity to be assodated with lower confidence in the organization [Kahn et al, 1964], lower perceptions of organizational effectiveness [House and Rizzo, 1972a], unfavorable attitudes toward role senders [Miles, 1975; Mues and Perreault, 1976], lower assessments of job performance [Getzels and Guba, 1954; Brief and Aldag, 1976], and increases in errors [Sales, 1972]. Potential Sources ofR^le Conflict and Role Ambiguity Fairdoth and Carrell [1978] found that partners have a higher estimation than seniors of the quality of the firms' procedures in many areas. Other re-

The Accounting Review, October 1980 searchers found differences in the perspectives and attitudinal ori^tations of the individuals oupying various levels in the organizational stmcture of the CPA firm [Sorensen and Sorensen, 1972; Sorensen et al., 1973]. If, as evidence indicates, these attitudinal differences are growing [Sales, 1972, p. 56], the potential for increasing role conflict and ambiguity exists. Kahn et al. [1964], Rizzo et al. [1970], House and Rizzo [1972a], and Caplan et al. [1975] found that role conflict and .ambiguity result from the inability of individuals to comprehend fully the organizational complexities of their firm, from difficulties with interpersond relations, from formal and informal organizational practices, and from the adequacy or inadequacy of the communication processes. In large professional organizations, additional stress can result from conflict between professional and bureaucratic norms [Sorensen and Sorensen, 1974] and from the professionals' desire for adequate professional autonomy [Lengermann, 1971]. Role conffict and ambiguity can therefore be seen as resulting from stressful conditions which are perceived to exist by seniors in CPA firms. The model in Figure 1 uses the following specific measures of organizational climate as perceived by audit seniors as independent vadables: 1. Violations in chain of command: the degree to which the chain of command is bypassed in the firm resulting in the potential for incompatible orders or expectations from more than one supedor. 2. FormaUzation of rules and procedures: the degree to which performance standards, standard practices, polides, and position responsibilities are formalized explidtly.

Seoatra 3. Emphasis on subordinate personnel development: the degree to which seniors are exp;ted to train and guide asstants and how well they are rewarded for it. 4. Tolerance of error: the degree to which errors are dealt with in a supportive, learning manner rather than in a threatening, punitive, blame-oriented manner. 5. Top-management receptiveness : the degree to which superiors listen to and respond to ideas and suggestions. 6. Adequacy of work coordination : the degree to which inter-related work activities are coordinated and how well other divisions of the firm are supportive and provide assistance. 7. Dedsion timeliness: the degree to which superiors respond to problems and make tin^ly decisions. 8. Information suppression: the degree to which superiors and subordinates withhold relevant information. 9. Adequacy of authority : the degree to which seniors have enough authority to make necessary dedsions and handle work problems. 10. Adequacy of professional autonomy: the degree of freedom which seniors have to exercise their own professional judgment. The relationships proposed in the model are stated in the following research hypotheses: I. Personal consequences are significantly related to role conflict and role ambiguity in the direction indicated: 1. Job-related tension 2. Job satisfaction () 3. Propensity to leave the organization ( + )

597 II. Specific measure of organizational climate are significantly rdated to role conflict and role ambiguity in the dir^tion indicated: 1. Violations in chain of command ( + ) 2. Formazation of rul^ and procedures () 3. Emphasis on subordinate personnel development () 4. Tolerance of error () 5. Top-management receptiveness () 6. Adequacy of work cx>ordination(-) 7. Dedsiontimeliness() 8. Information suppression (+) 9. Adequacy of authority () 10. Adequacy of professional autonomy (~) The results of this study must be considered in the light of limitations of the model. A limitation of many studies of human behavior in organizations is the number of relevant variable examined. The role set of an audit senior includes many complex personal relationships both within the CPA firm and with role senders external to the firm which may contribute to stress [Montagna, 1974; Sorensen and Sorensen, 1974; Baker, 1977]. This study is limited to an examination of interpersonal role relationships occurring within the organizational context of the firm. Lichtman and Hunt [1973] proposed that role conflict and ambiguity result due to the objective properties of organizational structure, and as a perceptual reaction of the role incumbent which may or may not correspond with the actual situation. This study, as with most studies of role conflict and ambiguity, has u^d only perptual measure, with the resulting limitation that personal and structural variables may be confounded. The sample for this study was drawn

598 from only one CPA firm. Therefore, the findings are representative only to the extent that the organizational climates of CPA firms are similar. Montagna [1974, p. 94] stated that, at least with regard to informal internal rules, there is very Httle difference in behavior from one firm to the next
RESEARCH METHODOLCXSY

The A(x>unting Review, Cfetober 1980 stress questioimaijoe used by House and Rizzo [1972al. The job sati^action a^ale was a d a p t s from a questionnaire dev e l o i ^ by Bidlock [1965]. Propensity to leave was measure by asking the respondents to indicate tfa^ intention to leave or stay with the firm. Nine a priori variables were developed to provide specific measures of the characteristics of the organizational climate. These variables are a modified version of a measurement of organizational practices developed by House and Rizzo [1972b]. They were modified tofita professional audit organization based upon a literature review [White and Hellriegel, 1973; Fetyko, 1972], and upon discussions with audit firm seniora. To measure professional autonomy, certain professional duties and responsibilities of an audit senior, as described in the staff personnel polides of a public accounting firm, were listed. For each item, the respondents were a s k ^ to indicate to what extent they have the freedom to exerdse thdr own professional judgment in carrying out the responsibility. AU variables other than the measures of the organizational climate have been used extensively in other studies with acceptable reliability and validity. Tests of the original measures of the organizational climate for construct validity found the variables met requirements for convergent and discriminant validity [House and Rizzo, 1972b]. After modification, the content validity of the variables was examined by use of a pilot study. Also, the measurement instruments were reviewed by a psychologist
* The identity of the firm is confidential. Efforts to pereuade otir firms to participate in the stirfy were unsuc^ul in part because "son:^ of the qi^stions are too ^nsitive." ^ Kerlinger [1973, p. 414] noted that an 80 percent response rate in qoe^ionnaire studies get^aUy may be cmmer&i sati^actory.

To test tie relationships proposed in the model, a questionnaire was distributed to all audit seniors in dght offices of one Big Eight public accounting firm.^ The office size rang^ from approximately 30 to over 150 professional staff, with one-half of the seniors working in offices maintaining a professional staff of 60 or more. Questionnaires were returned by 88 of the total of 107 seniors for a response rate of 82 percent.^ No follow-up mailing was conducted since the questionnaires were completely anonymous. An examination for non-response bias failed to identify any gnificant differences betwn early and late respondoits [Oppenheim, 1966]. Since non-response was relatively small, this finding would support the lack of any rgnificant non-response bias. Subjects responded to questionnaire items ung a one-to-five scale, with each value representing an appropriate verbal response for the variable being measured. The questionnaire contained 103 items which were combined into 29 variables for analys. The instruments employed to measure each of the variables were as follows. The measures of role confiict and role ambiguity were developed by Rizzo et al. [1970]. Their questionnaire is ppcble to a wide variety of managerial positions or to those portions in which t ^ incumbent enjoys some degree of autonomy. The measure of job-related tension was drawn from the anxiety-

599 and members of the public accounting professicm for repr^entativoiess and applicability to the audit ^nior portion. Constmct validity was supported by the consistent manner in which the variables correlated in the predict^ directions with other variable and by the similarity oftiiepatterns of relationship among the variables to the House ami Rizzo studies [1972a, 1972b]. Intemal consistency for each multiitem variable was evaluated by the Spearman-Brown reliability method. Reliabilities were acceptable for the testings of relationships. However, some scales had less than four items, and reliability could be improved by lengthening the scales. The hypothesized relationships were tested by Pearson product-moment correlations and multiple r^ession.^ The zero-order correlations (r) are reported to allow an examination of the direction and strength of each relationship between the independent and dependent variables. Tests of statistical dgnifican for r are not reported sin multiple univariate tests may result in unreliable alpha levels. Multiple regression is used in a descriptive manner and not to predict role perptions. The emphasis is on the examination of particular relationships within a multivariate context. The squared multiple correlation coeffident (R^) will be used to describe the proportion of variation in role conflict and role ambiguity explained by the set of independent variables. The standardized partial regresin cffidents (BETA) will be used to examine the relationships between role conflict and role ambiguity and the speci&; independent variables while controlling for the confounding effects of all the other independent variable [Nie et al., 1975, pp. 320-322]. The standard F test is iised to test the partial regression coeffidenf fm significan [Nieea.,1975,p.338]. The intercor^lations between tlie independ^t variables are all less than M, Sin multicoUinearity is usually a problem in studies of this type, no attempt is made to a^ign importaiK^ to tie relative strengths of the independoit variable.
THE STUDY

Hypoth^s I predicted that high levels of both role conflict aiKl role ambiguity would be significantly related to Mgh job-related tension ( + ) , low job satisfaction (), and a high propensity to leave the firm ( -I- ). The results in Table 1 indicate that all relationships are in tlie predicted dirtion, but only the relationships between role conflict and job-related tension, and between role ambiguity and job satisfaction are statistically significant
THE RHAllOHSaore BErWBEN RCLB , Roi AMBKjfunr, AND Tmst CON^QUENCIS

Role Corfiict

Role mMgmty

Conxqumaes \. Job-rdat^ tmoa .55 2. Job satisfaction -.37 3. Propoity to loive .39

BET4
.46** .31 -.( -.46 .14 .38

BETA .12
-.36* .04

The zero-order correlations between role conflict, role ambiguity, and propenrty to leave are high, but when multiple regression is used to adjust for the effects of other consequences, tm BETAS for propensity to leave are not statisti(^y significant Audit seniors
statistics were em|doyed althougli data may be considered ordinal scale. To d^rmme if non-pmun^ric ni^cxk would ykM amijmmtin results, Kai^*s tau was also &a^oye to ^ t tbo rekUonshii. No differences in tmts for significance foMik between tte K^dall and Pean>n correlations.

600
TABUE 2 MEASURESOTTHE

The Accounting Review, October 1980

RELAmoNSHiPS BETWEEN ROLE CONFICT, ROLE AiiBiGurrY, AND THHR ScHJRCK FOUND IN THE ORGANIZATIONAL CLIMATB OF THE FIRM Role Conflict Role Ambiguity

Measures of the Degree of: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. ViolaHis in chain of command Formaiization of rul^ and proc^ures Emphasis on subordinate personnel development Tolerance erf error Top-managemait reptiveoess Adequacy of work cooniination I>edsion timeliness Information suppression Adequacy of auority Ad^uaQT of professional autonomy

BETA .37** -.21* -.03 -.06 .09 -.02 -.15 .38** .15 -.02

r
.37 -.49 -.36 -.23 -.54 -.50 -.52 .42 -.63 -.38

BETA .16* -.07 -.11 -.04 -.18* -.14 -.17* .00 -.30** -.11

.51
-.40 -.23 -.26 -.24 -.26 -.37 .51 -.25 -.11

Role Conflict R^ = .4%^^ * .43); isr= 88 ; F = 7.52* Role Ambiguity JR2 = .63(^2^.59); Ar=88; F= 13.34**

* * = /><.00l.

possibly view role conflict as an inherent part of the job, and because the conflict is expected, it may not result in job dissatisfaction or a propensity to leave. Hypothesis II predicted significant relationships between role conflict, role ambiguity, and their potential sources from the organizational climate of the CPA firm. Table 2 presents the zeroorder correlations between each independent and dependent variable (r) and the standardized partial regression coefficients (BETA). All of the relationships are in the predicted direction. The squared multiple correlation coefficients adjusted for the number of independent variables (^) [Kerlinger and Pedhazur, 1973, p. 283] are .43 for role conflict and .59 for role ambiguity. Both are statisticdly significant, as indicated by the F ratio, at the .001 probability level. Thus, the set of ten variables representing perceptions of specific measures of the organizational climate of the CPA firm explained 43 and 59 percent, resj^ctively, of the variation in role conflict and role ambiguity experienced by

audit seniors. The unexplained variance could be due to inadequacy in measuring the organizational climate, and also because the determinants of role conflict and ambiguity may arise from other role relationships such as relations with clients. Tests of the individual BETAs indicate that three potential sources are significantly related to role conflict and four potential sources are significantly related to role ambiguity. The only potential source significantly relate to both role conffict and role ambiguity was "violation in chain of command." These findings are consistent with role theory, whidi considers that role conffict and role ambiguity may emanate from the same source, but in other situations the sources of conflict and ambiguity may be separately identified [Kahn et ai, 1964].
IMPLICATIONS FOR CPA FIRMS AND ACCOUNTING EDUCATORS

An examination of the consequences of role conflict and ambiguity provided support for the contention that the diffi-

Senatra duties which people have with their organizational roles increase as conflict and ambiguity increase. One of the ways to reduce role stress is to eliminate the stress-produdng element. Seniors often have the opportunity to accept a different position. Due to the importance of the role of the senior and to the high cost of training, it is imperative that firms retain competent personnel. The relationships observed between role conflict, role ambiguity, and adverse personal consequences indicate that perhaps the conventional explanations for tumover (excessive travel, inadequate salary, etc.) are incomplete, and an examination of other factors needs to be undertaken with the eventual goal of modifying those factors over which the firm can exerdse some control. A significant percentage of the vadaation in conflict and ambiguity perceived by audit seniors was explained by using measures of the organizational climate. Most of the specific vadables significantly related to stress arose from vadous facets of the relationship between seniors and their supedors. Although some stress is imavoidable in the senior's role, the degree of stress expedenced by seniors may be reduced if supedors could be made aware of which charactedstics of the organizational climate are significantly related to conflict and ambiguity. Based upon the relationships observed, some specific suggestions for redudng stress can be made. First, firms should make an effort to reduce violations in chain of command which result in incompatible orders or in different expectations from more th^i one supedor. Second, supedors should be more receptive to ideas and suggestions from seniors, they should make timely responses to seniors' problems, and they should insure tiiat seniors do not perceive that relevant information about the

601 seniors' r^ponsibities and perfomiance k being suppr^sed. Also, seniors must be given adequate authodty to perform their role. Third, explidtly formaliz nilf and ptoceutes should be assodated with lower levels of role conflict The findings by Montagna [1974] of unwdtten informal rules in the organisational climate of CPA firms indicates that the extent to which these rules are unrecognized crea t e the potential for conflict. Formalizing these unwdtten rules may be another means to reduce stress. Fourth, firms should conduct staff development programs focusing on the issues identified in this study. These meetings should not be run along the usual lines of authodty. Efforts should be made to strengthen interpersonal bonds between seniors and their supedors since this has been found to help minimize conflict and ambiguity [Kahn et al., 1964]. The potential sources of stress represented by the vadables which did not attain significance should not be discarded until this research is replicated with larger and more representative samples. For example, inadequacy of professional autonomy was not found to be a significant source of stress. This result could be due to the fact that in the firm selected for study the professional autonomy scores were consistently high. Such a climate may not exist in all firms. Additionally, researchers should investigate variable which may intervene between the sources and percq>tions of role conflict and ambiguity and between the perceptions and consequences. For example, organizational level was found by Sorensen and Soraisen [1974] to modify the degr of conflict expedenced by CPAs as a result of incongruities betwe^ profi^onal and bureaucratic norms.

602 are also implications for accounting ^ucators. Specifically, incH^eas^ attrition should be devoted by the academic community to understanding the problems f a c ^ by profesonals working in complot orgauzations. This study indic^tf tiat the demands of the organizational climate can have a major ^<^t on the functioning of profes^onals. Some authcH^ have recomm^ded that &ms seek out personnel whose role conceptions are compatible with the organi-

The Accounting Re^ew, Octob^ 1980 zation [Soren^n and Sorei^m, 1972|. Chi the contrary, graduates should not he e n c o u r a ^ to accept tiidr environment, but should be t a u ^ t to recognize organizational and communication problems and how to improve them. In tiiis way, CPA firms may be encouraged to make ne^ed changes. The goal is not necessarily the eliniination of stress, but the CK>ntainment of stress at levels which are tolerable and low in cost for the individual and the organization.

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Senatra
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