Predictors Of Turnover Intention Among Auditors: The Mediating Roles Of Work Interference With Personal Life And Affective Professional Commitment
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Date
2016-06
Authors
Gim, Gabriel Chien Wei
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Abstract
The high turnover of auditors in accounting firms signals the need to examine the predictors of turnover intention among auditors. Grounded by the conservation of resources theory and the belief-attitude-behavioural intention model, this study utilised a research model examining personal factors (hardiness-commitment, hardiness-control, and hardiness-challenge), job-related factors (role ambiguity, role conflict, role overload, and co-worker support), and organisational factors (distributive justice, procedural justice, interpersonal justice, informational justice, and competitive psychological climate) as the predictors of turnover intention with work interference with personal life and affective professional commitment as the mediating variables. A total of 383 auditors from international accounting firms in Klang Valley, Penang, and Johor Bahru participated in this research. Based on partial least squares structural equation modeling analysis, the study revealed that hardiness-commitment, hardiness challenge, distributive justice, role conflict, role overload, and competitive psychological climate have a significant relationship with work interference with personal life. The results also indicate that hardiness-commitment, hardiness-challenge, procedural justice, interpersonal justice, role ambiguity and role conflict have a significant relationship with affective professional commitment. It is also found that both work interference with personal life and affective professional commitment play a mediating role in the relationship between the independent variables and turnover intention. The findings of this study are useful to both academics and practitioners who wish to understand the predictors of turnover intention so that the turnover of auditors can be managed and minimised.
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Turnover of auditors in accounting firms signals , the predictors of turnover intention among auditors.