THE EFFECT OF JOB SATISFACTION ON ACCOUNTANTS’ ORGANIZATIONAL COMMITMENT AND TURNOVER INTENTIONS

Abstract

The aim of this study is to search the effects of accountant’s perceptions about job satisfaction over turnover intention and organizational commitment. For this purpose, a sample consisting of 1085 accountancy profession member Trainers, CA and CPA who work dependent to accounting firms CA and CPA firms from various regions in Turkey is based. Job satisfaction, organizational commitment and turnover intention relations have been examined by using Meyer and Allen’s three-component model of organizational commitment. To be able to test the relationships among job satisfaction, organizational commitment and turnover intention, the findings which have been obtained by analyzing the data from the questionnaire that was carried out with random selection,job satisfaction has a statistically meaningful and positive effect on affective and normative commitment to the organization, and meaningful and negative effect on continuous commitment to organization

Keywords

• Accountants’ Job Satisfaction,Organizational Commitment Turnover Intention

İŞ MEMNUNİYETİNİN MUHASEBECİLERİN ÖRGÜTSEL BAĞLILIK VE İŞTEN AYRILMA EĞİLİMLERİ ÜZERİNDEKİ ETKİSİ

Öz

Bu çalışmanın amacı, muhasebecilerin iş memnuniyetlerine ilişkin algılamalarının, örgütsel bağlılık ve işten ayrılma eğilimleri üzerindeki etkisini incelemektir. Bu amaçla Türkiye’nin çeşitli coğrafi bölgelerindeki muhasebe bürolarında serbest muhasebeci ile serbest muhasebeci ve mali müşavirlik büroları bağımlı olarak çalışan 1085 muhasebe meslek üyesinin mesleki stajyer, SM ve SMMM katılımından oluşan örneklem esas alınmıştır. İş memnuniyeti, örgütsel bağlılık ile işten ayrılma eğilimi değişkenleri arasındaki ilişkiler, Meyer ve Allen 1984 tarafından geliştirilen örgütsel bağlılık modeli ele alınarak incelenmiştir. Yapılan analiz sonuçları iş memnuniyetinin örgüte duygusal ve normatif bağlılık üzerinde istatistiksel olarak anlamlı ve pozitif yönde, örgüte devam bağlılığı üzerinde ise istatistiksel olarak anlamlı ve negatif bir etkiye sahip olduğunu göstermektedir.

Anahtar Kelimeler

• Muhasebecilerin İş Memnuniyeti,Örgütsel Bağlılık,İşten Ayrılma Eğilimi

References

1. Abdel-Halim, A. (1981). Effects of role stress-job design-technology interaction on employee work satisfaction. Academy of Management Journal, 24, 260-273
2. Aranya, N., & Ferris, K. R. (1984). A reexamination of accountants’ organizational-professional conflict. The Accounting Review, 59(1), 1-15
3. Babbie, E. (1990). Survey research methods. Wadsworth, Belmont, CA
4. Bannister, B. D. & Grifeth, R.W. (1986). Applying a causal analytic framework to The Mobley, Horner, and Hollingsworth (1978) Turnover Model: A useful reexamination. Journal of Management, 12(3), 433–443.
5. Baysal, A. C. (1984). İşletmelerde işgücü devri sorunu. Erciyes Üniversitesi İ.İ.B.F. Dergisi, 6: 81-97.
6. Bluedorn, A. C. (1982). A unified model of turnover from organizations. Human Relations, 35, 135–153
7. Brislin, R.W. (1970). Back-translation or cross-cultural research. Journal of Cross-Cultural Psychology, 1, 185-216
8. Cascio, W. (1991). Costing human resources: the financial impact of behavior in organizations. Boston, PWS Kent.

9. Cheng, B. S., Jiang, D. Y., & Riley, J. H. (2003). Organizational commitment, supervisory commitment, and employee outcomes in Chinese context: Proximal hypothesis or global hypothesis? Journal of Organizational Behavior, 24, 313-334.
10. Choo, F. (1986). Job stress, job performance, and auditor personality characteristics. Auditing: A Journal of Practice and Theory, 5(2), 17-34.
11. Connor, M., Hooks, K., & McGuire, T. (1999). Gaining legitimacy for flexible work arrangements and career paths: the business case for public accounting and professional services firm, in Parasuraman, S., Greenhaus, J.H. (Eds). Integrating Work and Family: Challenges and Choices for a Changing World. Quorum Books, Westport, CT, 154-66.
12. Cotton, J. L. & Tuttle, J. F. (1986). Employee turnover: A meta-analysis and review with implications for research. Academy of Management Review, 11(1), 55-70.
13. DeCottis, T. A. & Summers, T. P. (1987). A path analysis of a model of the antecedents and consequences of organizational commitment. Human Relations, 40(7), 445-470
14. Dole, C. & Schroeder, R. G. (2001). The impact of various factors on the personality, job satisfaction and turnover intentions of professional accountants. Managerial Auditing. 16(4), 234-245.
15. Fogarty, T. J. (1994). Public accounting work experience: the influence of demographic and organizational attributes. Managerial Auditing Journal, 9(7), 12-20
16. Gaski, J. (1984). The theory of power and conflict in channels of distribution. Journal of Marketing, 48, 9-29.
17. Gray, B. J., Matear, S. M. & Matheson, P. K. (2000). Improving the performance of hospitality firms. International Journal of Contemporary Hospitality Management, 12(3), 149-155.
18. Gregson, T., & Bline, D. (1989). The relationship of communication satisfaction to turnover intentions and job satisfaction for certified public a accountants. Advances in Accounting
19. Gregson, T., (1992). An investigation of the causal ordering of job satisfaction and organizational commitment in turnover models in accounting. Behavioral Research in Accounting, 4, 80-95.
20. Griffeth, R. W., Hom, P. W., & Gaertner, S. (2000). A metaanalysis of antecedents and correlates of employee turnover: Updated moderator tests, and research implications for the next millennium. Journal of Management, 26, 463–488.
21. Günlük, M. (2010). Muhasebecilerin mesleki ve örgütsel bağlılık, iş memnuniyeti ve işten ayrılma eğilimleri üzerine bir araştırma. (Yayımlanmamış Doktora Tezi). Gebze Yüksek teknoloji Enstitüsü, Sosyal Bilimler Enstitüsü, Gebze, Kocaeli
22. Hall, M., Smith, D., & Smith, K. L. (2005). Accountants’ commitment to their profession: considering multiple dimensions of professional commitment and opportunities for future research. Behavioral Research in Accounting, 17(1), 89-109.
23. Harrell, A. M. & Stahl, M. J. (1984). McClelland’s trichotomy of needs theory and the job satisfaction and work performance of CPA firm professionals. Accounting, Organizations and Society, 9, 241-252.
24. Harrell, A., Chewning, E., & Taylor, M. (1986). Organizational-professional conflict and the job satisfaction and turnover intentions of internal auditor. Auditing: A Journal of Practice & Theory, 5, 109-121.
25. Harrell, A., & Eickhoff, R. (1988). Auditors’ influence-orientation and their affective responses to the “big eight” work environment. Auditing: A Journal of Practice & Theory, 7, 105- 118.
26. Harrell, A. (1990). A longitudinal examination of large CPA firm auditors’ personnel turnove. Advances in Accounting, 8, 233-246.
27. Harrison, J. K & Hubbard, R. (1998). Antecedents to organisational commitment among Mexican employees of a U.S. firm in Mexico. The Journal of Social Psychology, 138(5), 609-623.
28. Hellman, C., & McMillan, W. L. (1994). Newcomer socialization and affective commitment. The Journal of Social Psychology, 134(2), 261-261.
29. Hom, P. W., Caranikas-Walker, F., Prussia, G. E., & Griffeth, R. W. (1992). A meta-analytical structural equations analysis of a model of employee turnover. Journal of Applied Psychology, 78, 890–909.
30. Hoppock, R. (1935). Job satisfaction. Harper and Row.
31. Jenkins, M. & Thomlinson, P. P. (1992). Organisational commitment and job satisfaction as predictors of employee turnover intentions. Management Research News, 15(10), 18- 22.
32. Kalbers, L. P., & Cenker, W. J. (2007). Organizational commitment and auditors in public accounting. Managerial Auditing Journal, 22(4), 354-375.
33. Law, D.W. (2005). Interactive organizational commitment and hardiness in public accountants’ turnover. Managerial Auditing Journal, 20(4), 383-393.
34. Leathers, Park E. (1971). Staff retention in public accounting firms. The Journal of Accountancy, January, 87-90.
35. Lee, P. C. B. (2000). Turnover of information technology professionals: a contextual model. Accounting, Management and Information Technologies, 10, 101-124.
36. Loi, R., Hang-Yue, N., & Foley, S. (2006). Linking employees justice perceptions to organizational commitment and intention to leave: the mediating role of perceived organizational psychology. Group and Organization Management, 79. 102-103.
37. Lui, S. S., Ngo, H. Y., & Tsang, A. W. N. (2001). Interrole conflict as a predictor of job satisfaction and propensity to leave. Journal of Managerial Psychology, 16(6), 469-484.
38. McGorry, S. Y. (2000). Measurement in a cross-cultural environment: survey translation issues. Qualitative Market Research: An International Journal, 3(2), 74-81.
39. McNichols, C. W., Stahl, M. J., & Manley, T. R. (1978). A validation of Hoppock’s job satisfaction measure. Academy of Management Journal, 737-742.
40. Metzler, J. C. (2006). The small firm advantage, Does your firm have it ? Journal of Accountancy, 202(1), 61-63.
41. Meyer, J. P. & Allen, N. J. (1984). Testing the “side bet theory” of organizational commitment: Some methodological considerations. Journal of Applied Psychology, 69, 372-378.
42. Meyer J. P., & Allen, N. J. (1997). Commitment in the work place: theory, research and application. California: Sage Publications.
43. Meyer, J. P., Allen, N. J., & Topolnytsky, L. (1998). Commitment in a changing world of work. Psychologie Canadienne, 39(1-2), 83-93.
44. Meyer, J. P., Stanley, D. J., Herscovitch, L., & Topolnytsky, L. (2002). Affective, continuance, and normative commitment to the organization: A meta-analysis of antecedents, correlates, and consequences. Journal of Vocational Behavior, 61, 20-52.
45. Mobley, W. H. (1977). Intermediate linkages in the relationship between job satisfaction and employee turnover. Journal of Applied Psychology, 62(2), 237-240.
46. Mobley, W. H., Horner, S. O., & Hollingsworth, A. T. (1978). An evaluation of precursors of hospital employee turnover. Journal of Applied Psychology, 63(4), 408-414.
47. Mobley, W. H., Griffeth, R. W., Hand, H. H., & Meglino, B. M. (1979). Review and conceptual analysis of the employee turnover process. Psychological Bulletin, 86(3), 493-522.
48. Mobley, W. H. (1982). Employee turnover: Causes, consequences, and control. Addison-Wesley Publishing Company Inc.
49. Mowday, R., Steers, R., & Porter, L. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14, 224-247.
50. Mowday, R., Porter, L., & Steers, R. (1982). Employee-organization linkages: The psychology of commitment, absenteeism and turnover. New York: Academic Press.
51. Moyes, G. D., Williams, P. A. & Quigley, B. Z. (2000). The relation between perceived treatment discrimination and job satisfaction among African-American accounting professionals. American Accounting Association, 14, 21-48.
52. Mynattu, P. G., Omundson, J. S., Schroederu, R. G. & Mary B. Stevens, (1997). The impact of anglo and hıspanıc ethnıcıty, gender, posıtıon, personalıty and job satısfactıon on turnover intentıons: A path analytıc investıgatıon. Critical Perspectives on Accounting
53. Netemeyer, R. G., James S. B., McKee, D. O., & Robert Mc M. (1997). An investigation into the antecedents of organizational citizenship behaviors in a personal selling context. Journal of Marketing, 61, 85-98.
54. Niedermann, F., & Summer, M. (2003). Decision paths affecting turnover among ınformation technology professionals. Paper presented at the ACM SIGMIS CPR Conference, Philadelphia, PE.
55. Norusis, M. J. (1993). SPSS for windows: Professional statics, release 6.0. SPPS Inc., Chicago.
56. Nunnally, J. (1978). Psychometric theory. New York: McGraw-Hill.
57. Özer, G., & Günlük, M., (2009). The effect of organizational justice and job satisfaction on Turkish public accountants’ turnover intention. MODAV 6. Uluslar arası Muhasebe Konferansı. Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı, 4-5 Aralık, İstanbul, Türkiye.
58. Özer, G., & Günlük, M. (2010a). The effects of discrimination perception and job satisfaction on Turkish public accountants’ turnover intention. African Journal of Business Management, 4(8), 1500-1509.
59. Özer, G., & Günlük, M. (2010b). Örgütsel adaletin muhasebecilerin iş memnuniyeti ve işten ayrılma eğilimine etkisi. Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 9(2), 459-485.
60. Parker, Robert J. & Kohlmeyer III, James M. (2005). Organizational justice and turnover in public accounting firms: a research note. Accounting, Organizations and Society, 30, 357–369.
61. Porter, L. W. & Steers, R. M. (1973). Organizational, work, and personal factors in employee turnover & absenteeism. Psychological Bulletin, 80, 151-176.
62. Porter, L., Steers, R., Mowday, R., & Boulian, P. (1974). Organizational commitment, job satisfaction, and turnover among psychiatric technicians. Journal of Applied Psychology, 59(5), 603–609.
63. Poznanski, P., & Bline, D. (1997). Using structural equations modeling to investigate the causal ordering of job satisfaction and organizational commitment among staff accountants. Behavioral Research in Accounting, 9, 154-71.
64. Price, J. L. (1977). The study of turnover. Ames, IA: Iowa State University Press.
65. Rasch, R. H. & Harrell, A., (1990). The impact of personal characteristics on the turnover behavior of accounting professionals. Auditing: A Journal of Practice and Theory, 9(2), 90-102.
66. Ravıchandran, T. & Arun, R. (1999). Total quality management in information.
67. Rebele, J. E., Michaels, R. E., & Wachter, R. (1996). The relationship of career stage to job outcome and role stress: A study of external auditors. Advances in Accounting, 14, 241- 258.
68. Reed, S. A., Stanley H. K., & Robert H. S. (1994). Job satisfaction, organizational commitment, and turnover ıntentions of United States accountants: The impact of locus of control and gender. Accounting, Auditing and Accountability Journal, 7, 31-58.
69. Reichheld, F. F. (1996). The loyalty effect. Boston, MA: The Harvard Business School Press.
70. Rhode, John G., Sorensen, James E., & Lawler, Edward E. (1977). Sources of professional staff turnover in public accounting firms revealed by the exit interview. Accounting, Organizations and Society, 2, 165-175.
71. Rusbelt, C. E., Farrell, D., Rogers, G. & Arch G. Mainous, III., (1988). Impact of variables on exit, voice, loyalty and neglect: An integrative model of responses to declining job satisfaction. Academy of Management Journal, 31, 599-627.
72. Sagar, J. K. (1994). A structural madel depicting salespeople ‘s job stres. Journal of the Academy of Marketing Science, 22, 74-84.
73. Satava, D. (2003). The a to z of keeping staff. Journal of Accountancy, 195(4), 67–70.
74. Schneider, B., & Snyder, R. A. (1975). Some relationship between job satisfaction and organizational climate. Journal of Applied Psychology, 60(3), 318-328.
75. Sharma, S. (1996). Applied multivariate techniques. New York: John Wiley and Sons, Inc.
76. Shore, L. M. & Martin, H. I. (1989). Job satisfaction and organizational commitment in relation to work performance and turnover intentions. Human Relations, 42, 625-38.
77. Silverthorne C. P. (2005). Organizational psychology in cross-cultural perspective, New York: New York University Press.
78. Stallworth, H. L. (2003). Mentoring, organizational commitment and intentions to leave public accounting. Managerial Auditing Journal, 18(5), 405-418.
79. Steel, R. P., & Ovalle, N. K. (1984). A review and meta-analysis of research on the relationship between behavioral intentions and employee turnover. Journal of Applied Psychology, 69, 673-686.
80. Şahin, F. (2011). Lider-üye etkileşimi ile işten ayrılma niyeti arasındaki ilişki üzerinde cinsiyetin etkisi. Ege Akademik Bakış, 11(2), 277–288.
81. Taylor, S. L., & Cosenza, R. M. (1998). Reducing turnover in public accounting firms: An internalmarketing strategy. Journal of Professional Services Marketin, 17 (2), 135-147.
82. Tett, R. P., & Meyer, J. P. (1993). Job satisfaction, organizational commitment, turnover intention, and turnover: Path analysis based on meta-analytic findings. Personnel Psychology, 46, 259-293.
83. Viator, R. E. (2001a). The association of formal and informal public accounting mentoring with role stress and related job outcomes. Accounting, Organizations and Society, 26, 73–79
84. Viator, R. E. (2001b). An examination of African Americans’ access to public accounting mentors: perceived barriers and intentions to leave. Accounting, Organizations and Society, 26, 541–561
85. Wasti, S. A. (2002). Affective and continuance commitment to the organization: Test of an integrated model in the Turkish context. International Journal of Intercultural Relations, 26, 525-550.
86. Weinstein, G.W. (1987). The bottom line inside accounting today. New York, Scarborough, Ontario: NAL Books.
87. Witt, L. A. (1989). Sex differences among bank employees in the relationships of commitment with psychological climate and job satisfaction. Journal of General Psychology, 116(4), 419-426.
88. Yeh, Y. M. C. (2007). A renewed look at the turnover model for accounting Knowledge work force. Journal of American Academy of Business, 11(1), 103-109
89. Yousef, D. A. (2001). Islamic work ethic: a moderator between organizational commitment and job satisfaction in a cross cultural context. Personnel Review, 30(2), 152-169.
90. Yousef, D. A. (2002). Job satisfaction as a mediator of the relationship between role stressors and organizational commitment: A study from an Arabic cultural perspective. Journal of Managerial Psychology, 17(4), 250-266.
91. Zawacki, R.A. (1993). Key issues in human resources management. Information Systems Management, 10, 72-75