İş Memnuniyetinin Muhasebecilerin Örgütsel Bağlılık ve İşten Ayrılma Eğilimleri Üzerindeki Etkisi (The Effect of Job Satisfaction on Accountants’ Organizational Commitment and Turnover Intentions)

Abstract

Bu calismanin amaci, muhasebecilerin is memnuniyetlerine iliskin algilamalarinin, orgutsel baglilik ve isten ayrilma egilimleri uzerindeki etkisini incelemektir. Bu amacla Turkiye’nin cesitli cografi bolgelerindeki muhasebe burolarinda (serbest muhasebeci ile serbest muhasebeci ve mali musavirlik burolari) bagimli olarak calisan 1085 muhasebe meslek uyesinin (mesleki stajyer, SM ve SMMM) katilimindan olusan orneklem esas alinmistir. Is memnuniyeti, orgutsel baglilik ile isten ayrilma egilimi degiskenleri arasindaki iliskiler, Meyer ve Allen (1984) tarafindan gelistirilen orgutsel baglilik modeli ele alinarak incelenmistir. Yapilan analiz sonuclari is memnuniyetinin orgute duygusal ve normatif baglilik uzerinde istatistiksel olarak anlamli ve pozitif yonde, orgute devam bagliligi uzerinde ise istatistiksel olarak anlamli ve negatif bir etkiye sahip oldugunu gostermektedir. 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.