THE MEDIATING ROLE OF OCCUPATIONAL COMMITMENT IN THE EFFECT OF PERSON-JOB FIT AND OCCUPATIONAL SOCIAL STATUS ON INTENTION TO LEAVE THE OCCUPATION: AN EMPIRICAL RESEARCH ON THE ACCOUNTING PROFESSION

Abstract

This paper aims to determine the effect of person-job fit and occupational social status on the intention to leave the occupation, and to determine the mediating role of professional accountants’ commitment in these relationships. Data are obtained from 257 professional accountants working in the Western Black Sea region in Turkey via a questionnaire and analyzed by structural equation modeling path analysis. The findings show that the increase in the perception of person-job fit and occupational social status decreases the intention to leave the occupation. Occupational commitment has a partial mediating role on both relationships in intention to leave the profession.

Keywords

• Accounting Profession
• Accounting Professional
• Occupational Commitment
• Intention to Leave the Occupation

İŞE UYUMUN VE STATÜ ALGISININ MESLEKTEN AYRILMA NİYETİNE ETKİSİNDE MESLEKİ BAĞLILIĞIN ARACILIK ROLÜ: MUHASEBE MESLEĞİNE YÖNELİK GÖRGÜL BİR ARAŞTIRMA

Abstract

Araştırmanın amacı, muhasebe meslek mensuplarının kişi-iş uyumu ve mesleki statü algılarının işten ayrılma niyeti üzerindeki etkisini tespit edebilmek ve mesleki bağlılığın bu ilişkilerdeki aracılık rolünü belirleyebilmektir. Nicel araştırma tasarımı kapsamında amaca uygun olarak hazırlanan anket formuyla, Batı Karadeniz bölgesinde çalışan 257 muhasebe meslek mensubundan veri sağlanmıştır. Hipotezleri test etmek için yapısal eşitlik modellemesi çerçevesinde yol analizi kullanılmıştır. Analiz sonuçları muhasebe meslek mensuplarının kişi-iş uyumunun ve mesleki statü algısının yükselmesinin meslekten ayrılma niyetini azaltacağını göstermektedir. Bununla birlikte mesleki bağlılığın, hem kişi-iş uyumu ile meslekten ayrılma niyeti hem de mesleki statü algısı ile meslekten ayrılma niyeti arasındaki ilişkide kısmi aracılık rolü bulunmaktadır.

Keywords

• Muhasebe Mesleği
• Muhasebe Meslek Mensubu
• Mesleki Bağlılık
• Meslekten Ayrılma Niyeti

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