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

Yıl 2013, Cilt: 9 Sayı: 20, 57 - 76, 01.09.2013

Mehmet Günlük , Gökhan Özer Murat Özcan

https://doi.org/10.11122/ijmeb.2013.9.20.305

Cited By: 4

Öz

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

Anahtar Kelimeler

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

Kaynakça

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