组织-职业冲突与内部审计师的工作满意度和离职意向

Organizational-Professional Conflict and the Job Satisfaction and Turnover Intentions of Internal Auditors.

Auditing A Journal of Practice & Theory · 1986
被引 0
人大 BABS 3

中文导读

研究了内部审计师的组织-职业冲突与工作满意度、离职意向的关系,发现监督地位、任职年限、协会成员身份等因素通过组织承诺和职业承诺影响冲突和态度。

Abstract

Abstract Path analysis was employed to examine eight hypotheses about variables associated with an internal auditor's level of organizational-professional conflict. Supervisory status had a positive impact on organizational commitment. Tenure with the organization had a negative impact upon organizational-professional conflict and personnel turnovel intentions. Membership in the Institute of Internal Auditors had a positive impact upon organizational-professional conflict and professional commitment. Organizational commitment and professional commitment interacted to affect organizational-professional conflict, with organizational commitment having a positive impact and professional commitment having a negative impact. Organizational commitment positively affected job satisfaction, while professional commitment negatively affected personnel turnover intentions. Organizational-professional conflict negatively affected job satisfaction and job satisfaction negatively affected turnover intentions.

内部审计组织行为职业冲突工作满意度离职意向