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학술논문회계정보연구2022.09 발행

Research on the Correlation between Job Satisfaction and Turnover Intention of Senior Accounting Talents in Hebei Province, China:Including the Media Effects of Organizational Commitment Tasks

Research on the Correlation between Job Satisfaction and Turnover Intention of Senior Accounting Talents in Hebei Province, China:Including the Media Effects of Organizational Commitment Tasks

주흥영(하북 지질 대학교수); 이동녕(원광대학교); 이효천(전주대학교)

40권 3호, 27~50쪽

초록

[Purpose]Facing the increasingly fierce competition for high-end talents in the external environment and the diversified demand for talents in the internal environment, how to establish an effective talent incentive mechanism, attract and retain talented people, strengthen the organization stability enhancement, maintain the organization's abilities to innovate and enthusiasm for innovation, is an important issue local governments and employers should continue to focus on. [Methodology]This paper takes high-end accounting talents in Hebei Province China as the research object and uses multiple linear regression analysis to empirically examine the impact of job satisfaction on turnover intention, and further examine the mediation role of organizational commitment on the relationship between the above two factors. [Findings]The results show that job satisfaction is positively related to organizational commitment and negatively related to turnover intentio; organizational commitment is negatively related to turnover intention, and organizational commitment has a mediating effect on the relationship between job satisfaction and turnover intention. [Implications]This study broadens the research perspective of the turnover behavior of high-end accounting talents, and also provide an insight on how to formulate and implement senior accounting talents introduction, incentive and retention measures for the organizations where high-end accounting talents work.

Abstract

[Purpose]Facing the increasingly fierce competition for high-end talents in the external environment and the diversified demand for talents in the internal environment, how to establish an effective talent incentive mechanism, attract and retain talented people, strengthen the organization stability enhancement, maintain the organization's abilities to innovate and enthusiasm for innovation, is an important issue local governments and employers should continue to focus on. [Methodology]This paper takes high-end accounting talents in Hebei Province China as the research object and uses multiple linear regression analysis to empirically examine the impact of job satisfaction on turnover intention, and further examine the mediation role of organizational commitment on the relationship between the above two factors. [Findings]The results show that job satisfaction is positively related to organizational commitment and negatively related to turnover intentio; organizational commitment is negatively related to turnover intention, and organizational commitment has a mediating effect on the relationship between job satisfaction and turnover intention. [Implications]This study broadens the research perspective of the turnover behavior of high-end accounting talents, and also provide an insight on how to formulate and implement senior accounting talents introduction, incentive and retention measures for the organizations where high-end accounting talents work.

발행기관:
한국회계정보학회
분류:
회계학

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Research on the Correlation between Job Satisfaction and Turnover Intention of Senior Accounting Talents in Hebei Province, China:Including the Media Effects of Organizational Commitment Tasks | 회계정보연구 2022 | AskLaw | 애스크로 AI