Ali Ender ALTUNOĞLU, Başak ÇATALOĞLU, Algın OKURSOY

ÇALIŞAN MORALİ VE İŞTEN AYRILMA İSTEĞİ: MUHASEBECİLİK MESLEĞİ ÜZERİNE BİR ARAŞTIRMA

Günümüzde işletmelerin başarılı olabilmeleri için çalışanların morali konusuna eğilmeleri kaçınılmaz olmuştur.Yöneticiler, “çalışanların moralini nasıl artırabiliriz” sorusunu yanıtlamak kadar, “moral seviyesini nasıl koruyabiliriz” sorusunu da yanıtlamak durumundadırlar. Çünkü düşük moral seviyesi çalışanlarda işe devamsızlık, personel devir hızında artış ve işten ayrılma gibi sonuçlar doğurabilir. Bu çalışmada, çalışan morali ve işten ayrılma arasındaki ilişki incelenmeye çalışılmıştır. Analiz sonuçları, Aydın il merkezinde faaliyet gösteren muhasebebürolarında çalışan 105 kişiden elde edilen anketlere dayanmaktadır. Sonuçlara güvenilirlik ve geçerlilik testleri yapılmıştır. Çalışan morali ve işten ayrılma arasındaki ilişki regresyon analizi ile ölçülmüştür. Bulgulara göreiş yerindeki koşullar ile işten ayrılma arasında bir ilişki olduğu ortaya çıkarken, işle ilgili koşullar ile işten ayrılma arasında bir ilişki bulunamamıştır

Anahtar Kelimeler:

Moral, işten ayrılma, muhasebecilik mesleği

WORKER MORALE AND INTENTION TO LEAVE: A RESEARCH ON ACCOUNTANCY OCCUPATION

It is inevitable that in order to be successful firms should focus on worker morale level. Managers have to answer the question how they can improve workers morale as well as how they can maintain their morale level. Because low morale level can lead to some undesired conclusions like absence, worker turnover and intention toleave. This research examines the relationship between worker morale and intention to leave. The findings arebased on the results gathered from 105 employees working in accountant firms operating in Aydin. Reliabilityand validity test are applied. The relationship between morale and intention to leave are tested by regressionanalysis. According to findings while there is a relationship between intention to leave and conditions in workplace, there is no relationship between morale and work itself.Anahtar Kelimeler: Morale, intention to leave, accountancy occupation

Keywords:

Morale, intention to leave, accountancy occupation.,

PDF

___

Abbott, Julie, “Does Employee Satisfaction Matter? A Study to Determine Whether Low Employee Morale Af- fects Customer Satisfaction and Profits in the Business-to-Business Sector”, Journal of Communication Ma- nagement, 2003, Volume 7, Number 4, s. 333-339.
Baehr, Melanie E., ve Renck, Richard, “The Definition and Measurement of Employee Morale”, Administrati- ve Science Quarterly, 1958, Volume 3, Number 2, s. 157-184. Bluedorn, A., “The Theories of Turnover: Causes, Effects and Meaning”, Research in Sociology of Organisa- tions, Editör: Bacharach, S., JAI Press, Greenwich, CT, 1982. Brown, Craig, “Low Morale and Burnout; Is the Solution to Teach a Values-Based Spiritual Approach?”, Comp- lementary Therapies in Nursing & Midwifery, 2003, Volume 9, Number 2, s. 57-61.
Caplow, Theodore ve McGee, Reece J., The Academic Marketplace, Basic Books, New York, 1958.
Castledine, G., “What Has Happened to Morale in Nursing?”, British Journal of Nursing, 1997, Volume 6, Number 13, s. 773.
Evans, Linda, “The Effects of Educational Change on Morale, Job Satisfaction and Motivation”, Journal of Educational Change, 2000, Volume 1, Number 2, s. 173-192. Field, Andy, “Factor Analysis Using SPSS”, http://www.sussex.ac.uk/Users/andyf/factor.pdf, 2005, Erişim Tari- hi: 13 Şubat 2008.
Guba, Egon G., “Morale and Satisfaction: A Study in Past-Future Time Perspective”, Administrative Science Quarterly, 1958, Volume 3, Number 2, s. 195-209.
Hair, Joseph F.Jr., Anderson, Rolph E., Tatham, Ronald L., ve Black, William C., Multivariate Data Analysis, 5th Edition, Prentice Hall, New Jersey, 1998.
Hopkins, Hampton, “A Challenge to Managers: Five Ways to Improve Employee Morale”, Executive Develop- ment, 1995, Volume 8, Number 7, s. 26-28.
Osborne, Jason W. ve Costello Anna B., “Best Practices in Exploratory Factor Analysis: Four Recommendations for Getting the Most From Your Analysis”, Practical Assessment Research & Evaluation, 2005, Volume 10, Number 7, s. 1-9.
Jerome, Laurie ve Kleiner Brian H., “Employee Morale and Its Impact on Service: What Companies do to Crea- te a Positive Service Experience”, Managing Service Quality, 1995, Volume 5, Number 6, s. 21-25.
Johnsrud, Linda K., Maintaining Morale: A Guide to Assessing the Morale of Midlevel Administrators and Faculty, Washington D.C.,: Collage and University Personel Association, 1996.
Johnsrud, Linda K. ve Rosser, Vicky J., “Faculty Members’ Morale and Their Intention to Leave: A Multilevel Explanation”, The Journal of Higher Education, 2002, Volume 73, Number 4, s. 518-542.
Kayış, Aliye, Faktör Analizi, SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, Editör: Kalaycı, Ş., Asil Yayın Dağıtım: Ankara, 2006a.
Kayış, Aliye, Güvenilirlik Analizi, SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, Editör: Kalaycı, Ş., Asil Yayın Dağıtım: Ankara, 2006b.
Lee, Thomas W. ve Mowday, Richard T., “Voluntarily Leaving an Organization: An Empirical Investigation of Steers and Mowday’s Model of Turnover”, Academy of Management Journal, 1987, Volume 30, Number 4, s. 721-743.
Linz, Susan J., Good, Linda K. ve Huddleston, Patricia, “Worker Morale in Russia: An Exploratory Study”, Jo- urnal of Managerial Psychology, 2006, Volume 21, Number 5, s. 415-437.
Litt, Mark D. ve Turk, Dennis C., “Sources of Stress and Dissatisfaction in Experienced High School Teachers?, Journal of Educational Research, 1985, Volume 78, Number 3, s. 178-185.
March, James ve Simon, Herbert, Organizations, Wiley, New York, 1958.
Matawatsakul, Nantaporn ve Kleiner, Brian H., “The Effects of Downsizing on Morale and Attrition”, Manage- ment Research News, 2003, Volume 26, Number 2/3/4, s. 52-62.
McFadzean, Fiona ve McFadzean, Elspeth, “Riding the Emotional Roller-Coaster: A Framework for Improving Nursing Morale”, Journal of Health Organization and Management, 2005, Volume 19, Number 4/5, s. 318- 339.
McKnight, Harrison D., Ahmad, Sohel ve Schroeder, Roger G., “When do feedback, incentive control, and au- tonomy improve morale? The importance of employee-management relationship closeness”, Journal of Mana- gerial Issues, 2001, Volume 13, Number 4, s. 466-482.
Merenda, Peter F., “A Guide to the Proper Use of Factor Analysis in the Conduct and Reporting of Research: Pit- falls to Avoid”, Measurement and Evalutaion in Counseling and Development, 1997, Volume 30, Number 3, s. 156-164.
Metzler, James C., “The Small Firm Advantage, Does Your Firm Have It?”, Journal of Accountancy, 2006, Vo- lume 202, Number 1, s. 61-63.
Murnane, Richard J., Singer, Judith D., Willett, John B., Kemple, James J. ve Olsen, Randall J., Who will te- ach?: Policies That Matter, Harvard University Press, Cambridge, 1991.
Sirota, David, Mischkind, Louis A. ve Meltzer, Michael I., “Assumptions That Kill Morale”, Leader to Leader, 2005, Number 38, 24-27.
Smith, K. R., “Morale: A Refinement of Stogdill’s Model”, Journal of Educational Administration, 1976, Vo- lume 14, Number 1, s. 87-93.
Sramcik, Tim, “The Five Myths of Employee Morale”, Aftermarket Business, 2006, November, s. 88-91.
Tatlıdil, Hüseyin, Uygulamalı Çok Değişkenli İstatistiksel Analiz, Cem Web Ofset, Ankara, 1996.
Weiss, Eileen M., “Perceived Workplace Conditions and First-Year Teachers’ Morale, Career Choice Commit- ment and Planned Retention: A Secondary Analysis”, Teaching and Teacher Education, 1999, Volume 15, Number 8, s. 861-879.
Williams, G., Improving School Morale, Sheffield City Polytechnic/PAVIC Publications, Sheffield, 1986.