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Örgütsel Adaletin Muhasebecilerin İş Memnuniyeti ve İşten Ayrılma Eğilimine Etkisi

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

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

Kaynakça

  • Abdel-Halim, A., (1981). “Effects of Role Stress-Job Design-Technology Interaction on Employee Work Satisfaction”, Academy of Management Journal, 24, pp. 260-273
  • Adams, J.S., (1963). "Toward an Understanding of Inequity", Journal of Abnormal and Social Psychology 67: 422-436.
  • Adams, J.S., (1965), Inequity in social exchange. In L. Berkowitz (Ed.), Advances in Experimental Social Psychology (vol. 2, pp. 267-299). New York Academic Press.
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  • Alexander, S., ve Ruderman, M. (1987). “The Role of Procedural and Distributive Justice in Organizational Behavior”, Social Justice Research, Vol. 1, No. 2 177– 198.
  • Altunoğlu, A.E., Çataloğlu, B. ve Okursoy, A., (2008). “Çalışan morali ve işten ayrılma isteği: Muhasebecilik mesleği üzerine bir araştırma”, Muhasebe ve Denetime Bakış, Yıl:8, Sayı:26, Ekim, s.71-84
  • Aquino, K., Griffeth, R.W., Allen, D.G., ve Horn, P.W. (1997). “Integrating justice concepts into the turnover process: A test of referent cognitions”. Academy of Management Journal, 40, 1208–1227.
  • Aranya, N., ve Ferris, K.R., (1984). “A reexamination of accountants’ organizational-professional conflict”, The Accounting Review, 59(1), pp. 1-15
  • Arnold, H.J. ve Feldman, D.C. (1982). “A multivariate analysis of the determinants of job turnover”, Journal of Applied Psychology, 67(3): 350-360.
  • Babbie, E. (1990). Survey Research Methods, 2nd ed., Wadsworth, Belmont, CA
  • Bagozzi, R.P. ve Yi, Y. (1988). “On the evaluation of structural equation models”, Journal of the Academy of Marketing Science, Vol. 16, No. 1, pp.74–94.
  • Beugre, C.D. (2002). “Understanding Organizational Justice and its Impact on managing Employees: An African perspective”,. Journal of Human Resource Management, 13, s. 1091-1104
  • Bibby, C.L. (2008). “Should I stay or should I leave? Perceptions of age discrimination, organizational justice, and employee attitudes on intentions to leave”, The Journal of Applied Management and Entrepreneurship, s. 63-86.
  • Bies, R.J. (1989). “Review of organizational citizenship behavior: The good soldier syndrome”, Academy of Management Review, 14, s. 294–297.
  • Blakely, G., Andrews, M., ve Moorman, R., (2005). “The moderating effects of equity sensitivity on the relationship between organizational justice and organizational citizenship behavior”, Journal of Business Psychology, 20(2), s. 259-273.
  • Bluedorn, A.C., (1982), “A unified model of turnover from organizations”, Human Relations, 35, s.135–153
  • Brislin, R.W., (1970), “Back-translation or cross-cultural research”, Journal of Cross-Cultural Psychology, 1, s. 185-216
  • Brockner, J. (2002). “Making sense of procedural fairness: How high procedural fairness can influence or heighten the influence of outcome favorability”, Academy of Management Review, 27, s. 58–76.
  • Chin, W.W. (1998). “The partial least squares approach to structural equation modeling”, in G.A. Marcoulides (Ed.) Modern Methods for Business Research, Mahwah, NJ: Lawrence Erlbaum, s.295–336.
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  • Cohen- Crash, Yochi., ve Spector, P.E., (2001). “The Role of Justice in Organizations: A Meta-Analysis”, Organizational Behavior and Human Decision Processes, 89, s. 278-321
  • Colquitt JA, Conlon DE, Wesson MJ, Porter COLH, Ng KY. (2001). “Justice at the millennium: a meta-analytic review of 25 years of organizational justice research”. Journal of Apply Psychology, Vol. 86(3), s.425– 45.
  • 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 firms", in Parasuraman, S., Greenhaus, J.H. (Eds), Integrating Work and Family: Challenges and Choices for a Changing World, Quorum Books, Westport, CT, pp.154-66.
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  • Cox, T. (1993), Cultural Diversity in Organizations: Theory, Research and Practise, San Francisco: Berrett-Koehler
  • Cohen, Y.C. ve P.E. Spector (2001). The Role of Justice in Organizations:
  • A Meta-Analysis. Organizational Behavior and Human Decision
  • Processes Vol. 86, No. 2, 278–321.
  • Cropanzano, R. ve R. Folger, (1991), “Procedural Justice and Worker Motivation” in R. STEERS and L. PORTER (Ed.), Motivation and Work Behavior, New York: McGraw–Hill, s. 131–143.
  • Cropanzano, R., ve Greenberg, J. (1997). Progress in organizational justice: Tunneling through the maze. In C.L. Cooper, & I.T. Robertson (Eds.), International Review of Industrial and Organizational Psychology (Vol. 12, pp.317-372). New York: John Wiley & Sons.
  • Dailey, R.C. ve Delaney, K.J. (1992). Disributive and Procedural Justice as Antecedents of Job Dissatisfaction and Intent to Turnover. Human Relations, Vol. 45, No. 3, 305–317.
  • Demircan, N.Ç., ve Yıldız, S., (2009). “Örgütsel Adaletin İş Tatmini Üzerindeki Etkisi: “Algılanan Örgütsel Destek” Bir Ara Değişken mi?”, Elektronik Sosyal Bilimler Dergisi, Bahar, Cilt.8, Sayı. 28,
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The Effect of Organizational Justice on Accountants’ Job Satisfaction and Turnover Intention

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

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

Kaynakça

  • Abdel-Halim, A., (1981). “Effects of Role Stress-Job Design-Technology Interaction on Employee Work Satisfaction”, Academy of Management Journal, 24, pp. 260-273
  • Adams, J.S., (1963). "Toward an Understanding of Inequity", Journal of Abnormal and Social Psychology 67: 422-436.
  • Adams, J.S., (1965), Inequity in social exchange. In L. Berkowitz (Ed.), Advances in Experimental Social Psychology (vol. 2, pp. 267-299). New York Academic Press.
  • Ajzen, I. ve Fishbein, M. (1980), Understanding Attitudes and Predicting Social Behavior, Englewood Cliffs, New Jersey: Prentice Hall.
  • Alderfer, C.P., Alderfer, C.J., Tucker, L., ve Tucker, R., (1980). “Diagnosing race relations in management”, Journal of Applied Behavioral Science, 16, 135-166.
  • Alexander, S., ve Ruderman, M. (1987). “The Role of Procedural and Distributive Justice in Organizational Behavior”, Social Justice Research, Vol. 1, No. 2 177– 198.
  • Altunoğlu, A.E., Çataloğlu, B. ve Okursoy, A., (2008). “Çalışan morali ve işten ayrılma isteği: Muhasebecilik mesleği üzerine bir araştırma”, Muhasebe ve Denetime Bakış, Yıl:8, Sayı:26, Ekim, s.71-84
  • Aquino, K., Griffeth, R.W., Allen, D.G., ve Horn, P.W. (1997). “Integrating justice concepts into the turnover process: A test of referent cognitions”. Academy of Management Journal, 40, 1208–1227.
  • Aranya, N., ve Ferris, K.R., (1984). “A reexamination of accountants’ organizational-professional conflict”, The Accounting Review, 59(1), pp. 1-15
  • Arnold, H.J. ve Feldman, D.C. (1982). “A multivariate analysis of the determinants of job turnover”, Journal of Applied Psychology, 67(3): 350-360.
  • Babbie, E. (1990). Survey Research Methods, 2nd ed., Wadsworth, Belmont, CA
  • Bagozzi, R.P. ve Yi, Y. (1988). “On the evaluation of structural equation models”, Journal of the Academy of Marketing Science, Vol. 16, No. 1, pp.74–94.
  • Beugre, C.D. (2002). “Understanding Organizational Justice and its Impact on managing Employees: An African perspective”,. Journal of Human Resource Management, 13, s. 1091-1104
  • Bibby, C.L. (2008). “Should I stay or should I leave? Perceptions of age discrimination, organizational justice, and employee attitudes on intentions to leave”, The Journal of Applied Management and Entrepreneurship, s. 63-86.
  • Bies, R.J. (1989). “Review of organizational citizenship behavior: The good soldier syndrome”, Academy of Management Review, 14, s. 294–297.
  • Blakely, G., Andrews, M., ve Moorman, R., (2005). “The moderating effects of equity sensitivity on the relationship between organizational justice and organizational citizenship behavior”, Journal of Business Psychology, 20(2), s. 259-273.
  • Bluedorn, A.C., (1982), “A unified model of turnover from organizations”, Human Relations, 35, s.135–153
  • Brislin, R.W., (1970), “Back-translation or cross-cultural research”, Journal of Cross-Cultural Psychology, 1, s. 185-216
  • Brockner, J. (2002). “Making sense of procedural fairness: How high procedural fairness can influence or heighten the influence of outcome favorability”, Academy of Management Review, 27, s. 58–76.
  • Chin, W.W. (1998). “The partial least squares approach to structural equation modeling”, in G.A. Marcoulides (Ed.) Modern Methods for Business Research, Mahwah, NJ: Lawrence Erlbaum, s.295–336.
  • Choo, F., (1986). “Job Stress, Job Performance, and Auditor Personality Characteristics”, Auditing: A Journal of Practice and Theory, 5(2), s. 17-34.
  • Cohen- Crash, Yochi., ve Spector, P.E., (2001). “The Role of Justice in Organizations: A Meta-Analysis”, Organizational Behavior and Human Decision Processes, 89, s. 278-321
  • Colquitt JA, Conlon DE, Wesson MJ, Porter COLH, Ng KY. (2001). “Justice at the millennium: a meta-analytic review of 25 years of organizational justice research”. Journal of Apply Psychology, Vol. 86(3), s.425– 45.
  • 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 firms", in Parasuraman, S., Greenhaus, J.H. (Eds), Integrating Work and Family: Challenges and Choices for a Changing World, Quorum Books, Westport, CT, pp.154-66.
  • Cotton, J.L. ve Tuttle, J.F. (1986). “Employee turnover: A meta-analysis and review with implications for research”, Academy of Management Review, Vol. 11(1), s. 55-70.
  • Cox, T. (1993), Cultural Diversity in Organizations: Theory, Research and Practise, San Francisco: Berrett-Koehler
  • Cohen, Y.C. ve P.E. Spector (2001). The Role of Justice in Organizations:
  • A Meta-Analysis. Organizational Behavior and Human Decision
  • Processes Vol. 86, No. 2, 278–321.
  • Cropanzano, R. ve R. Folger, (1991), “Procedural Justice and Worker Motivation” in R. STEERS and L. PORTER (Ed.), Motivation and Work Behavior, New York: McGraw–Hill, s. 131–143.
  • Cropanzano, R., ve Greenberg, J. (1997). Progress in organizational justice: Tunneling through the maze. In C.L. Cooper, & I.T. Robertson (Eds.), International Review of Industrial and Organizational Psychology (Vol. 12, pp.317-372). New York: John Wiley & Sons.
  • Dailey, R.C. ve Delaney, K.J. (1992). Disributive and Procedural Justice as Antecedents of Job Dissatisfaction and Intent to Turnover. Human Relations, Vol. 45, No. 3, 305–317.
  • Demircan, N.Ç., ve Yıldız, S., (2009). “Örgütsel Adaletin İş Tatmini Üzerindeki Etkisi: “Algılanan Örgütsel Destek” Bir Ara Değişken mi?”, Elektronik Sosyal Bilimler Dergisi, Bahar, Cilt.8, Sayı. 28,
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  • Moorman, R. H. (1991). Relationship Between Organizational Justice and Organizational Citizenship Behaviors: Do Fairness Perceptions Influence Employee Citizenship? Journal of Applied Psychology, Vol.76, No.6, 845–855.
  • Moyes, G.D., Williams, P.A. ve Quigley, B.Z. 2000. The relation between perceived treatment discrimination and job satisfaction among African- American accounting professionals, American Accounting Association, Vol. 14, pp.21-48.
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  • Niehoff, B.P. ve Moorman, R.H. (1993). Justice as a mediator of the relationship between methods of monitoring and organizational citizenship behavior. Academy of Management Journal, 36, 527-556.)
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  • Umphress, E.E., Labianca, G., Brass, D.J., Kass, E., Scholten, L. (2003). The Role Of Instrumental And Expressive Social Ties In Organizational Justice Perceptions. Organization Science, 14: 738-753.
  • Van Yperen, N. W., Hagedoorn, M., Zweers, M., & Postma, S. (2000).Injustice and employees destructive responses: The mediating role of state negative affect. Social Justice Research, 13, 291-312.
  • 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
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  • Yeh, Yaying Mary Chou, (2007), “A Renewed Look at the Turnover Model for Accounting Knowledge Work Force”, Journal of American Academy of Business, 11(1), pp. 103-109
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  • Zawacki, R A., (1993), “Key issues in human resources management”, Information Systems Management, 10, pp. 72-75
Toplam 110 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA32RC72VG
Bölüm Makale
Yazarlar

Gökhan Özer Bu kişi benim

Mehmet Günlük Bu kişi benim

Yayımlanma Tarihi 1 Aralık 2010
Gönderilme Tarihi 1 Aralık 2010
Yayımlandığı Sayı Yıl 2010 Cilt: 9 Sayı: 2

Kaynak Göster

APA Özer, G., & Günlük, M. (2010). Örgütsel Adaletin Muhasebecilerin İş Memnuniyeti ve İşten Ayrılma Eğilimine Etkisi. Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 9(2), 459-481.