Different and sometimes contradictory assumptions can be found in the literature about the relationships between the commitments of professionals to their profession and to the employing organization, and the consequences of these relationships for other work attitudes. Two of the basic alternative theoretical formulations are examined and their viability tested on a sample of 1206 accountants. One formulation assumes inconsistency between commitments leading to a commitment dilemma, the other assumes congruity between them. The findings point at the latter formulation as the more viable one, and suggests minor modifications in it to improve its fit with the data. The results demonstrate the need to compare competing models in order to increase theoretical clarity and consistency.