Leadership ,Job Satisfaction and Turnover Intention : Evidence from Central Taiwans Accountant Companies

• Main Authors: Meng-Hua Huang, 黃孟華
• Other Authors: Steve Ho
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/05883716645011474397

碩士 === 逢甲大學 === 經營管理碩士在職專班 === 94 === The operation of an accounting firm relies on fine, prompt, accurate, and reliable tax and accounting information provided by enterprises. The turnover rate affects the service quality and operating cost of the companies. However, professionalism and turnover rate of the employees affect the service of the accounting firm. The employee turnover and instability has been a long-standing problem in the accounting industry, especially during the accounts settling and tax filing seasons, it would have serious impact on the firm. Lowering the turnover rate and improving the service quality is a key factor stable growth of the firm and its competitiveness. This study randomly selected employees from accountings in Taichung County/City, in order to find out variables affecting the employee turnover, discuss the impact of leadership of the owner on employees’ work satisfaction and turnover intention. The results could be provided to accounting firms on improving the employees’ work satisfaction, lowering the turnover intention, and reducing the turnover rate. This study distributed 200 questionnaires, and 113 valid questionnaires were return; the valid return rate was 56.5%. The data were analyzed with average mean, t-test, correlation analysis, uniform variable, and regression analysis. The results showed that: (1) leadership has significant effect on the work satisfaction; (2) work satisfaction has significant effect on turnover intention; (3) leadership has significant effect on turnover intention, (4) personal variable has significant effect on all aspects of work satisfaction. This paper concluded that the leadership, work satisfaction, and turnover intention have medium relationships. To companies, high turnover rate implies relatively high operating cost, and turnover intention is the main precursor of turnover. Therefore, to lower the turnover rate, enhancing the employees’ work satisfaction or the owner’s leadership is a feasible approach.