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Effects of ethical leadership, job satisfaction and affective commitment on the turnover intentions of accountants

Effects of ethical leadership, job satisfaction and affective commitment on the turnover... The paper aims to analyze the relationships between ethical leadership (EL), job satisfaction (JS), affective commitment (AC) and turnover intention (TI) that might make accountants quit withdrawal and become productive and useful in private organizations operating in Istanbul.Design/methodology/approachData were collected through an online survey using a simple random sampling methodology, obtained from 153 accountants working in companies in Istanbul. The methodology included descriptive statistics, factor analysis, structural equation modeling and mediation analysis.FindingsConcerning direct relationships between EL, JS, AC and TI, EL has significant positive associations with JS and AC, whereas EL has a significant negative association with TI. JS has a significant positive association with AC, whereas JS has a significant negative association with TI. Also, AC has a weak significant negative association with TI. Given indirect relationships among EL, JS, AC and TI, JS and AC mediate the relationship between EL and TI. Finally, a similarity is found when comparing Generation X and Generation Y in terms of overall JS, AC and TI.Research limitations/implicationsThe study is limited solely to companies functioning in Istanbul and incorporates a low number of respondents. Therefore, the results cannot be considered to be accurate for the whole country. The study might guide both private and public organizations in which owners/managers develop strategic plans.Originality/valueThe study fills the gap in research on organizational behavior where little has existed until now that probes the EL–JS–AC–TI links in Turkey. A few studies measure the TIs of accountants. Furthermore, EL and AC are rarely evaluated in the field of accounting in Turkey. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Modelling in Management Emerald Publishing

Effects of ethical leadership, job satisfaction and affective commitment on the turnover intentions of accountants

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References (105)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1746-5664
eISSN
1746-5664
DOI
10.1108/jm2-04-2019-0091
Publisher site
See Article on Publisher Site

Abstract

The paper aims to analyze the relationships between ethical leadership (EL), job satisfaction (JS), affective commitment (AC) and turnover intention (TI) that might make accountants quit withdrawal and become productive and useful in private organizations operating in Istanbul.Design/methodology/approachData were collected through an online survey using a simple random sampling methodology, obtained from 153 accountants working in companies in Istanbul. The methodology included descriptive statistics, factor analysis, structural equation modeling and mediation analysis.FindingsConcerning direct relationships between EL, JS, AC and TI, EL has significant positive associations with JS and AC, whereas EL has a significant negative association with TI. JS has a significant positive association with AC, whereas JS has a significant negative association with TI. Also, AC has a weak significant negative association with TI. Given indirect relationships among EL, JS, AC and TI, JS and AC mediate the relationship between EL and TI. Finally, a similarity is found when comparing Generation X and Generation Y in terms of overall JS, AC and TI.Research limitations/implicationsThe study is limited solely to companies functioning in Istanbul and incorporates a low number of respondents. Therefore, the results cannot be considered to be accurate for the whole country. The study might guide both private and public organizations in which owners/managers develop strategic plans.Originality/valueThe study fills the gap in research on organizational behavior where little has existed until now that probes the EL–JS–AC–TI links in Turkey. A few studies measure the TIs of accountants. Furthermore, EL and AC are rarely evaluated in the field of accounting in Turkey.

Journal

Journal of Modelling in ManagementEmerald Publishing

Published: May 25, 2021

Keywords: Leadership; Accounting; Accountant; Affective commitment; Ethical leadership; Job satisfaction; Turnover intention

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