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This study investigates professional and job‐related attitudes and behavioural intentions of 427 state and municipal governmental accountants from five southwestern states. While professional commitment has been investigated in terms of its impact on conflict, researchers have not investigated the possibility of a model of professional attitudes that mirrors organisational attitude models and attempts to predict professional turnover intentions. The conceptual model proposed in this study combines organisational and professional concepts into a single model with the goal of assessing the predictive ability of professional attitudes in conjunction with organisational attitudes with respect to organisational turnover intentions. Path analysis was used to estimate coefficients between related variables as an indication of direct relationships. Attitudes of governmental accountants were observed to be a complex set of relationships including professional as well as traditional organisational attitudes (job and professional satisfaction and organisational and professional commitments) as predictors of professional and organisational turnover intentions.

Communication researchers have observed that students will avoid majors that require the use of certain skills where the individual exhibits a high level of apprehension toward those skills. Historically, accounting has been perceived as requiring more math skills and fewer communication skills than other business majors so accounting has typically attracted students with low math apprehension and high communication (written and oral) apprehension. The current study investigates whether business students' perceptions across business majors regarding the level of mathematics, writing, and oral communication skills required for accounting reflect the recent changes in pedagogy and curriculum content for the accounting major.

The results indicate that the perception of skills required to be an accounting major by students in other business majors (more math and less communication) is different from the perception of accounting majors. On the other hand, accounting majors' perceptions of the skills needed to be in an alternative business major is generally similar to students in the respective major. These observations may lead to the interpretation that accounting majors have gotten the word that professional expectations of accountants involve substantial communication skill while that message has apparently not been shared with students who elect to major in other business fields.