Örgütsel Adaletin Muhasebecilerin İş Memnuniyeti ve İşten Ayrılma Eğilimine Etkisi

Yıl 2010, Cilt: 9 Sayı: 2, 459 - 481, 01.12.2010

Gökhan Özer Mehmet Günlük

Öz

Bu araştırmanın hedefi, muhasebeciler arasındaki personel devir hızı fenomenini anlamak ve ortaya koymak için, muhasebe firmalarında bağımlı olarak çalışan muhasebe meslek mensuplarının (mesleki stajyer, SM ve SMMM) örgütsel adalete ilişkin algılamalarının, iş memnuniyeti ve işten ayrılma niyetinin oluşumundaki rolünü araştırmaktır. Örgütsel adalet, dağıtımsal ve prosedürel adalet alt boyutları ile incelenmiştir. Bu araştırma için Türkiye’nin çeşitli coğrafi bölgelerinde çalışan ve rassal olarak seçilmiş 240 muhasebeciden anket yolu ile elde edilen verinin analizi sonucunda ulaşılan bulgulara göre; 1) prosedürel adalet algısı arttıkça, muhasebecilerin iş memnuniyetleri artmakta, buna karşın işten ayrılma eğilimleri azalmaktadır ve 2) iş memnuniyeti arttıkça, muhasebecilerin işten ayrılma eğilimleri azalmaktadır

Anahtar Kelimeler

Muhasebeciler, örgütsel adalet, dağıtımsal adalet, prosedürel adalet, iş memnuniyeti, işten ayrılına eğilimi

The Effect of Organizational Justice on Accountants’ Job Satisfaction and Turnover Intention

Öz

The purpose of this study is to investigate how the accounting profession members’ who work dependently in accounting firms (vocational trainees, CAs and CPAs) perception of organizational justice effect the formation of job satisfaction and turnover intention in order to understand and put forward the phenomenon of turnover among accountants. Organizational justice has been investigated under the sub-dimensions as distributive and procedurel justice. According to the findings attained as a result of the analysis of the data obtained from the survey that was carried out with 240 accountants working in different regions of Turkey and who were chosen randomly for this study; 1) as procedural justice perception increase accountants’ job satisfaction increase as well but their turnover intention decrease 2) as job satisfaction increase accountant’ turnover intention decrease

Anahtar Kelimeler

Accountants, organizational justice, distributive justice, procedural justice, job satisfaction, turnover intention

Kaynakça

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