The Effects of Discrimination Perception and Job Satisfaction on Turkish Public Accountants’ Turnover Intention

African Journal of Business Management Vol. 4(8), pp. 1500-1509

10 Pages Posted: 24 Jul 2012 Last revised: 10 Sep 2015

See all articles by Gökhan Özer

Gökhan Özer

Gebze Technical University

Mehmet GÜNLÜK

MUGLA SITKI KOCMAN UNIVERSITY

Date Written: June 17, 2010

Abstract

This research tests a model of turnover intentions for accountants’ motivated by the belief that understanding the turnover phenomenon among accountants’ may help personnel managers and manpower planners design effective retention strategies. It may also provide occupational counselors and prospective job seekers a better perspective on the nature and requirements of jobs in accounting. The purpose of this study is to investigate the links between perceived discrimination, job satisfaction and turnover intention at public accounting firms in Turkey. The primary discrimination issue discussed in the study is the perceived fairness of decisions involving pay and promotions. Fairness is examined in terms of the consistent application of standards across individuals in the firm’s decision-making. To explore these issues, a survey was distributed to 600 members of accounting profession operating in various districts of Turkey selected randomly. The authors’ analysis resulting from 240 accountants suggest that 1) perceived discrimination positively affects accountants turnover intentions 2) perceived discrimination negatively affects accountants job satisfaction and 3) accountants job satisfaction negatively affects their turnover intentions.

Keywords: Accountants, turnover intention, discrimination perception, Turkish public accountants, job satisfaction

Suggested Citation

Özer, Gökhan and GÜNLÜK, Mehmet, The Effects of Discrimination Perception and Job Satisfaction on Turkish Public Accountants’ Turnover Intention (June 17, 2010). African Journal of Business Management Vol. 4(8), pp. 1500-1509, Available at SSRN: https://ssrn.com/abstract=1975737

Gökhan Özer

Gebze Technical University ( email )

Cayirova-Gebze
Kocaeli, Istanbul 41400
Turkey

Mehmet GÜNLÜK (Contact Author)

MUGLA SITKI KOCMAN UNIVERSITY ( email )

Milas Vocational School
Becin Mah. Universite Cad. No:35
Milas, MUGLA 48200
Turkey
+90 252 211 5616 (Phone)

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
360
Abstract Views
1,404
rank
106,822
PlumX Metrics