个人特征对会计专业人员离职行为的影响

The Impact of Personal Characteristics on the Turnover Behavior of Accounting Professionals.

Auditing A Journal of Practice & Theory · 1990
被引 0
人大 BABS 3

中文导读

研究了会计专业人员的性别、任职年限、成就动机、影响导向和A/B型人格等个人特征如何通过工作压力和满意度影响离职意向,对理解会计人员流动有参考价值。

Abstract

Abstract This study investigates the impact of several personal characteristics of accounting professionals (gender, tenure, achievement motivation, influence orientation, and A/B personality) on selected determinants of personnel turnover (work-related stress, job satisfaction, and turnover intentions). The results indicate that an accounting professional's personal characteristics affect the individual's turnover intentions directly and/or through two intervening variables, work-related stress and job satisfaction. Tenure and gender also were found to directly affect turnover intentions. An individual's influence-orientation was observed to exert a direct impact upon the auditor's turnover intentions as well as an indirect effect through job satisfaction. Type A personality profile was found to have no effect on work-related stress; instead. Type A personality traits have a direct impact upon the auditor's turnover intentions as well as an indirect effect through job satisfaction.

会计人力资源管理组织行为学离职行为