공인회계사의 고용가능성 인지정도와 조직몰입과의 관계

Since today’s companies no longer offer lifelong employment to their employees, employees put more stress on their marketability in the open labor market. Companies are also trying to reform themselves to survive in this competitive environment. They make vigorous efforts to find and keep the competent human resources, which is sometime called 'War for Talent'. Generally, professionals are committed to their job more than their organizations, but companies wants professionals commit themselves to their organization as well as job. Also professionals are known not to hesitate to jump from one job to another. So the purpose of this study is to examine if professionals with high marketability in the open labor market can have high commitment on the organizations which they are being to now. Data were collected in the accounting firms by questionnaire and 90 samples were analyzed. We investigated how accountants' personal characteristics and social capital affect their employability and how their employability affect to their organizational commitment. Furthermore we investigated the employability can mediate between independent variables (personal characteristics and social capital) and organizational commitment. Results is that growth needs and informal network had positive effects on employability and employability has the positive effect on their organizational commitment. Employability had no mediating effect between independent variables and dependent variables. Implications of the findings, limitations of this study, and directions of future studies were discussed.