The paper analyzes the organizational commitment of North American male andfemale accountants working in professional organizations. Unlike others, the present study controlledfor the critical variables of type of occupation, level and subject of higher education, and type of organization. The independent variables were age, gender, tenure, organizational level, cognitive affective orientation to the job, professional commitment, overalljob satisfaction, and intrinsic and e-xtrinsic need satisfaction. It was found by an analysis of covariance that women tended to have lower levels of organizational commitment than men. However, an hierarchical regression analysis indicated that sex did not significantly explain the variance beyond the demographic and cognitive-affective variables. Women were also less satisfied than men in terms of overall job satisfaction and extrinsic satisfaction.
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