THE IMPACT OF ANGLO AND HISPANIC ETHNICITY, GENDER, POSITION, PERSONALITY AND JOB SATISFACTION ON TURNOVER INTENTIONS: A PATH ANALYTIC INVESTIGATION

THE IMPACT OF ANGLO AND HISPANIC ETHNICITY, GENDER, POSITION, PERSONALITY AND JOB SATISFACTION ON TURNOVER INTENTIONS: A PATH ANALYTIC INVESTIGATION
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盎格鲁和西班牙裔种族、性别、职位、个性和工作满意度对离职意向的影响:路径分析调查

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发表时间:
1997
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影响因子:
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通讯作者:
Mary B. Stevens
Mary B. Stevens
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作者:
Patricia G. Mynatt;Janet S. Omundson;Richard G. Schroeder;Mary B. Stevens

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摘要近年来,公共会计师事务所招聘入门级会计师的意图有所下降,组织结构也在发生变化,成为一名成功会计师所需的技能也在发生变化。公司现在面临的问题是如何吸引和留住具有长期潜力的最佳候选人,以便在要求更高的职位上取得成功。使问题复杂化的是,美国劳动力的人口结构正在发生变化。据估计,到2000年,25%的新进入劳动力市场的人将是移民,20%将是在美国出生的非白人。此外,在过去五年中,六大公司聘用的初级专业人员中约有一半是妇女,预计这一比例在未来几年将增加到60%以上。会计行业在雇用少数族裔和女性方面没有出色的记录。因此,问题就变成了:现代组织如何从少数民族和妇女比例较高的人口中吸引和留住有长期潜力的合格人员担任会计职位?专业会计人员的高流动率以前曾引起过大量的研究,对流动率的一个可能的解释是个性差异。本研究采用问卷调查的方法,探讨了英美裔和西班牙裔会计师的种族、性别、个性、等级地位和工作满意度对离职意向的影响。采用通径分析法对数据进行分析。分析结果表明,没有直接的关系存在于种族和个性,工作满意度,或营业额的意图。然而,虽然女性比男性更倾向于A型人格,但后者更有可能在公司担任更高的职位。一个直接的影响,性别,没有检测到无论是工作满意度或营业额的意图。人格没有直接影响离职倾向,但A型人格与高工作满意度之间存在预期关系。最后,个人经历高的工作满意度被发现有较低的离职意图,那些在公司中的较高职位的个人表现出较高的工作满意度和较低的离职意图比个人在较低的职位。研究结果表明,研究中未确定的其他变量正在阻碍少数民族和妇女在会计行业的进步。
Abstract The intention to recruit entry level accountants by public accounting firms has declined in recent years, and organization structures are changing as are the skills necessary to be a successful accountant. The problem firms are now struggling with is how to attract and retain the best candidates with long-term potential to succeed in more demanding roles. To complicate the problem, the demographics of the American workforce are changing. It is estimated that by the year 2000, 25% of the new entrants into the workforce will be immigrants, and 20% will be non-white, U.S. born. Additionally, approximately half of the entry-level professionals hired by the Big Six firms during the past 5 years have been women and this percentage is expected to increase to over 60% during the next several years. The accounting profession does not have a distinguished record of hiring minorities and women. Consequently, the problem has become: How do modern organizations attract and retain qualified individuals into accounting positions with long-term potential from a population with a heavier representation of minorities and women? The high level of turnover among professional accountants has previously stimulated considerable research and one possible explanation for turnover is personality differences. A survey was conducted to investigate the impact of Anglo and Hispanic ethnicity, gender, personality, hierarchical position and job satisfaction on the turnover intentions of a sample of accountants. The data were analyzed using path analysis. The results of the analysis indicated that no direct relationship exists between ethnicity and either personality, job satisfaction, or turnover intentions. However, while females were found to be more inclined toward a Type A personality than males, the latter were found to be more likely to hold higher positions within the firm. A direct effect, for gender, was not detected on either job satisfaction or turnover intentions. Personality was not found to directly affect turnover intentions, but the expected relationship between Type A personality and high job satisfaction was detected. Finally, individuals experiencing high job satisfaction were found to have lower turnover intentions, and those individuals at higher positions in the firm exhibited higher job satisfaction and lower turnover intentions than individuals at lower positions. The results suggest that other variables not identified in the study are impeding the progress of minorities and women in the accounting profession.