İş memnuniyetinin muhasebecilerin örgütsel bağlılık ve işten ayrılma eğilimleri üzerinde etkisi

Bu çalışmanın amacı, muhasebecilerin iş memnuniyetlerine ilişkin algılamalarının, örgütsel bağlılık ve işten ayrılma eğilimleri üzerindeki etkisini incelemektir. Bu amaçla Türkiye’nin çeşitli coğrafi bölgelerindeki muhasebe bürolarında (serbest muhasebeci ile serbest muhasebeci ve mali müşavirlik büroları) bağımlı olarak çalışan 1085 muhasebe meslek üyesinin (mesleki stajyer, SM ve SMMM) katılımından oluşan örneklem esas alınmıştır. İş memnuniyeti, örgütsel bağlılık ile işten ayrılma eğilimi değişkenleri arasındaki ilişkiler, Meyer ve Allen (1984) tarafından geliştirilen örgütsel bağlılık modeli ele alınarak incelenmiştir. Yapılan analiz sonuçları iş memnuniyetinin örgüte duygusal ve normatif bağlılık üzerinde istatistiksel olarak anlamlı ve pozitif yönde, örgüte devam bağlılığı üzerinde ise istatistiksel olarak anlamlı ve negatif bir etkiye sahip olduğunu göstermektedir.

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Uluslararası Yönetim İktisat ve İşletme Dergisi-Cover
  • ISSN: 2147-9208
  • Başlangıç: 2005
  • Yayıncı: Zonguldak Bülent Ecevit Üniversitesi