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Full Length Research Paper
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The effects
of discrimination perception and job satisfaction on Turkish
public accountants’ turnover intention
Gökhan Özer and Mehmet Günlük*
Department of Accounting and Finance, Business School, Gebze
Institute of Technology, Turkey.
*Corresponding author. E-mail:
mehmetgunluk@yahoo.com. Tel: 90 (532) 2532255.
Accepted 17 June, 2010 |
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Abstract |
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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.
Key
words: Accountants, turnover intention, discrimination
perception, Turkish public accountants, job satisfaction. |
