The effects of discrimination perception and job satisfaction on Turkish public accountants turnover intention

摘要

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.