Berk, C., and The goal of this research Work-life balance Survey A general evaluation of the
Gundogmus, F. is to find out the Organizational research findings reveals that
(2018), The effect relationship between commitment there is a significant effect of
of work-life work life balance and Accounting work life balance on
balance on organizational profession organizational commitment. An
organizational commitment among unbalanced work and life of
commitment of accountants. Work life accountants leads to less
accountants. balance is also analysed organizational commitment.
Management with the independent Therefore accountants need to
13(2): 137-159 variables; the effect of be educated on policies that
personal life to work, the protect work life balance. Only
effect of work to personal factor that is not significant
life, work-life growth, and which represent is the effect of
the effect of working with personal life to work. According
husband/wife or other to the analysis the problems in
relative. their personal life don’t
significantly affect their
commitment. However a
significant increase in the
working environment in terms of
worklife balance would clearly
increase the organizational
commitment of the employees.
This would increase the
motivation of the employees
and will make them stay in the
organization.
Ching-Fu Chen, The purpose of this paper Organizational To test empirically the Consistent with previous
Ting Yu, (2014) is to examine commitment positive and negative studies, both job demands and
"Effects of positive relationships among job Burnout forces on the burnout job resources have significant
vs negative forces demands, job resources, Intrinsic task – commitment – impacts on burnout. Job
on the burnout- burnout, organizational motivation turnover relationship, resources have positive
commitment- commitment, and staff JD-R model this study uses 190 significant impact on
turnover turnover intentions in a Role conflicts questionnaires organizational commitment.
relationship", volunteer workforce Volunteer collected from Both burnout and organizational
Journal of Service setting. workforce museum volunteers commitment have significant
Management, Vol. who also hold paid impacts on volunteers’ turnover
25 Issue: 3, service jobs. The data intentions.
pp.388-410 were analysed using
structural equation
modelling.
Chipunza C., and The present study Employee Cross-sectional The study found the following
Samuel, M., formulated the Retention Survey Research intrinsic motivational variables
(2009). Employee fundamental research Turnover Design to have significantly influenced
retention and question to be addressed Motivation retention amongst employees in
turnover: Using as: to what extent are Intrinsic both public and private sector
motivational intrinsic and extrinsic Extrinsic. organisations: training and
variables as a motivational variables development; sense of
panacea. African being used in influencing belonging to the organisation;
Journal of retention and reduction of job security;
Business turnover of employees in challenging/interesting work;
Management both public and private and freedom for innovative
sector organisations? thinking.
Church, P. H. This study explores Assimilation Qualitative approach The participants in this study
(2014), personal accounts of the Socialization through the use of asserted that dedicated new
Assimilation of assimilation process in New Hires grounded theory by hires can adapt to the demands
new hires in public large public accounting Glaser and Strauss of the audit job, including long
Correlation between employee turnover and working environment in auditing firms |10
Vol. 33 Issue: 9,
pp.911-923
Garcia, P. (2015). This research study Retention Factors Descriptive research This study revealed weak
Factors affecting aimed to investigate on Retention method through retention practices by the
job retention: these factors with a focal Management interview and use of College in all of the established
Basis for retention intention of building a Model questionnaire retention factors which include
management platform of high retention Job Retention compensation and benefits,
model. workplace. This inquiry employee engagement,
International however was delimited to performance management,
Journal of one of the branches of a retention measures, and career
Education and fast growing private development, hence; requiring
Research 3(4) college which offer health an extensive review and
science programs modification of many
wherein all the teaching administrative procedures
and non-teaching which supposedly geared
personnel are the towards people management.
respondents. Further, the demographic
characteristics of the subjects of
the study exposed the diverse
workforce population
demanding for effective
retention measures which
would translate into job
satisfaction and improved
retention rate, increased work
performance and enhanced
customer service. In addition,
the documentary analysis
divulged the dire need for
people management strategy or
advocating the people approach
which leads to employee
engagement and improved
Correlation between employee turnover and working environment in auditing firms |11
productivity at every level of
services that the college offers.
On the contrary, decoding
perceived retention factors by
the respondents of the study
lead to the proposed retention
management model reflecting
specific retention measures that
the academic institution should
embark on.
George J., and The purpose of this paper Generation Y, Survey Lower levels of both distributive
Wallio S., (2017) is to investigate the Distributive and procedural justice predicted
"Organizational relationship between justice, higher turnover intentions,
justice and distributive justice, Procedural controlling for gender and job
millennial turnover procedural justice, and justice, tenure. Procedural justice was
in public turnover intentions for Organizational found to have a stronger
accounting", Millennial employees justice, relationship with turnover
Employee working in the public Employee intentions than distributive
Relations, Vol. 39 accounting environment turnover justice for Millennial public
Issue: 1, pp.112- intentions, accountants.
126 Public accounting
Ghanbari, A., This study pursues the Work-life balance Descriptive Survey Test results suggest great
Jalilinia, M., and following objectives: WLB significance in the balance
Ramazani, M., 1. Assessment of Accounting between job and family from the
(2013). Analysis of importance attached to Profession viewpoint of experts (especially
work-life balance work life balance from the female accountants). In fact,
from the viewpoint viewpoint of accountants accountants are interested in
of Iranian in choosing future jobs. adopting flexible work
accountants. 2. Examination of schedules. They like to believe
Management variables influential in the impact of work-life balance
Science Letters 3: striking work-life balance on job performance and
2315-2322 from the viewpoint of appropriate ethical decision
accountants. making. Thus, the researcher
Correlation between employee turnover and working environment in auditing firms |12
concludes that managers must
plan work schedules in a way so
that no damage is done to work-
life balance of employees
especially employees having
two jobs. This being done will
lead to appropriate ethical
decision making and increased
job performance on the part of
employees.
Günlük, M. and The purpose of this study Accountants Survey The present study investigates
Özer, G., (2010). is to investigate how the Distributive justice the links between organizational
The effect of accounting profession Job satisfaction justice, job satisfaction and
organizational members' who work Organizational turnover intention at public
justice on dependently in justice accounting firms in Turkey. The
accountants' job accounting firms Procedural justice study confirms the idea that in
satisfaction and (vocational trainees, CAs Turnover intention the allocation of organizational
turnover intention. and CPAs) perception of rewards, consistency across
Gaziantep organizational justice individuals is an important
University Journal effect the formation of job issue.
of Social satisfaction and turnover Sample results from several
Sciences. , 9(2), intention in order to public accounting firms reveal
459–485. understand and put that organizational justice
forward the phenomenon perceptions are associated with
of turnover among low job satisfaction and high
accountants. turnover Parker intentions. A
similar pattern of results was
found by Kohlmeyer III (2005).
The results of this study also
support previous research
conducted to explain the
importance of the allocation
phenomenon in organizations.
Correlation between employee turnover and working environment in auditing firms |13
Hacihasanogl It is aimed to determine Accounting Questionnaire As a result of the analyses
U.T., & Karaca, N., the levels of Employee maden in light of the data
(2014). A field organizational burnout, Burnout obtained, it is determined that
study on job satisfaction and Job Satisfaction independent accountants have
determination of stress of the independent Professional a middle level of emotional
the burnout, job accountants and the Stress burnout and desensitization,
satisfaction and accounting professionals. Accounting high level of personal
stress levels of Also, determining the Employee achievment perceptions and
independent possible differences Burnout high level of job satisfaction
accounting between independent Job Satisfaction despite having a high level of
professionals. accountants and stress. It is determined that
Professional
Suleyman Demirel professionals on these there are strong relationships in
Stress
University Journal three dimensions between the dimonsions of
of Faculty of (Organizational Bornout, emotional burnout and
Economics & Stress and Job desensitization and the
Administrative Satisfaction), in terms of dimensions of stress and job
Sciences, 19(4), various demographic satisfaction, according to the
153–170. characteristics, takes corelation analysis conducted to
place as a secondary determine the relationships
aim. Additionally, it is between the dimensions. Also,
attempted to examine the it is determined that there are
relaionship between significant differences in
organizational bornout, between the variables of
stress and job Professional title, age and
satisfaction. income, in terms of the burnout
dimension.
Hall, M., and Organizational Questionnaire
Smith, D. (2009). turnover intention
Mentoring and Career
turnover intentions development
in public support
accounting firms: a Psychosocial
research note. support
Accounting,
Correlation between employee turnover and working environment in auditing firms |14
Organizations and Procedural justice
Society 34(6-7): Psychological
695-704 empowerment
Herda, D. N., and This study was Burnout Survey We find that perceived fair
Lavelle J. J., 2012. conducted to determine Emotional treatment by the firm predicts
The auditor-audit the nature of the exhaustion perceived support from the firm,
firm relationship relationship between Turnover and perceived support predicts
and its effect on perceived firm fairness Commitment auditor commitment to the firm.
burnout and and employee burnout. Fairness We find that commitment is
turnover intention. negatively related to auditor
Accounting burnout and turnover intention
Horizons 26 (4): and burnout is positively related
707–723. to turnover intention. We also
find that perceived firm fairness
is directly associated with
reduced levels of auditor
burnout and turnover intention.
The results underscore the
important role that
organizational fairness plays in
engendering a social-exchange
relationship between auditors
and their firm, leading to
reduced levels of burnout and
turnover intention, benefitting
both the auditor and the firm.
Hermanson, D., The main areas of focus Public accounting Interview Based on 18 semi-structured
Houston, R., of the study are: Auditing interviews (eight partners and
Stefaniak, C., and (1) what it is like to work Work ten staff auditors currently or
Wilkins, A. (2016), in public accounting (i.e., environment recently employed by large
The work auditing) today; Regulation public accounting firms), we find
environment in (2) the best and worst Millennials that the interviewees cite
large audit firms: aspects of the job; several positive aspects of
Correlation between employee turnover and working environment in auditing firms |15
current (3) whether/how public auditing careers including the
perceptions and accounting is different people, intellectual stimulation,
possible than expected challenge, and responsibility.
improvements. (4) if the staff plan to stay However, they also cite
Current Issues in in public accounting; significant negatives, including
Auditing 10(2): (5) if the partners would PCAOB regulation, stress, and
A38-A61 recommend public hours. None of the staff
accounting to others; and interviewees plans to stay in
(6) whether/how PCAOB public accounting long term,
regulation had affected and while all of the partners
the work environment in would recommend public
public accounting. accounting to others, most
focused only on public
accounting as a place to start a
career. The findings raise a
number of concerns regarding
the profession’s ability to
sustain the quality of its human
capital, especially since there
are no signs of a radically
improved work environment in
public accounting that may
appeal to
Millennials.
Kaawaase, T. K., The purpose of this paper Structural Using pre-existing The findings show that the four
and Sejjaaka S. is to examine the extent equation scales for these scales can be used as valid
K., (2014), to which the constructs of modelling constructs, the measures in an emerging
Professionalism, professionalism (Hall, Uganda authors collected data market environment, albeit with
rewards, job 1968), rewards (Bartol, Organizational from 277 ICPAU some modifications. The
satisfaction and 1979) and job satisfaction commitment licensees’ and carried correlations between the study
organizational (Stamps and Piedmonte, Professionalism out a factor analysis variables are significant
commitment 1986; Hampton and Private/public to examine their (p<0.01) but weak. There are
amongst Hampton, 2004) can be sector CPAs validity. also no significant differences
accounting used as valid predictors between the scores of private
Correlation between employee turnover and working environment in auditing firms |16
professionals in of organizational and public sector Certified
Uganda, Journal commitment (Porter et Public Accountant (CPAs) on
of Accounting in al., 1974) in an emerging professionalism, rewards and
Emerging economy context. organizational commitment.
Economies, Vol. 4 However, there is significantly
Issue: 2, pp.134- lower job satisfaction amongst
157 CPAs employed in the public
sector. The authors also find
that job satisfaction is the best
predictor of organizational
commitment. Professionalism
and rewards are weak
predictors of organizational
commitment. The fitted model
shows that there is a weak fit
between organizational
commitment and
professionalism, rewards and
job satisfaction (GFI=0.86,
RMSEA=0.086).
Karatepe, O. M., The present study seeks Emotional The study evaluated The results of SEM suggest that
(2013), The effects to propose and test a exhaustion the aforementioned emotional exhaustion functions
of work overload research model that Job relationships using as a full mediator of the effects
and work‐family investigates emotional embeddedness LISREL 8.30 through of work overload, work‐family
conflict on job exhaustion as a mediator Job performance structural equation conflict, and family‐work conflict
embeddedness of the effects of work Romania modeling (SEM) on job embeddedness and job
and job overload, work‐family Work‐family based on data performance. Specifically,
performance: The conflict, and family‐work conflict collected from 110 employees who have heavy
mediation of conflict on job Work overload full‐time frontline hotel workloads and are unable to
emotional embeddedness and job Hotels employees and their establish a balance between
exhaustion", performance. managers in work (family) and family (work)
Working practices
International Romania. roles are emotionally
Role conflict
Journal of exhausted. Such employees in
Contemporary
Correlation between employee turnover and working environment in auditing firms |17
Hospitality turn are less embedded in their
Management, Vol. jobs and display poor
25 Issue: 4, performance in the service
pp.614-634 delivery process.
Kijboonchoo, T. This paper attempted to Job satisfaction Questionnaire The study has found that job
and Thamnajit, N., examine crucial factors Organizational stress, organizational
and (2015). A that affect job satisfaction commitment and professional conflict,
study of factors in accounting firms conflict organizational commitment, job
affecting job’s focusing on job Job stress autonomy, remuneration,
satisfaction of autonomy, job stress, Job autonomy, quality of work life and
employees in organizational quality of work life supervision are crucial factors
accounting firms in commitment, Remuneration that affect job satisfaction of
Bangkok. organizational Supervision employees in the accounting
Assumption professional conflict, Accountants firms. However, the impact will
Journal 8(2) quality of work life and be low, moderate or strong
remuneration. based on the correlations found.
The impact will be relatively low
for job autonomy, moderate for
job stress, organizational
commitment, organizational
professional conflict,
remuneration and quality of
work life but strong for
supervision. The findings show
that they are important factors
that can increase the level of
employees’ satisfaction in these
accounting firms.
Law D. W., (2005), The overall purpose of Public sector Questionnaires The results indicate that
Interactive the study is to build upon accounting, affective commitment is the
organizational and add to a turnover Employee most salient component of
commitment and model for public turnover, commitment in predicting
Correlation between employee turnover and working environment in auditing firms |18
hardiness in public accounting. This study Organizational turnover, but an interaction of
accountants' examines two analysis continuance and affective
turnover, components of commitment is also significant.
Managerial organizational The results also indicate that
Auditing Journal, commitment, affective hardiness is a significant
Vol. 20 Issue: 4, and continuance, and personality variable in
pp.383-393 attempts to reconcile predicting turnover.
mixed results found in
prior studies. An
interaction of the two
components and the
personality trait of
hardiness are explored.
Lei Wen, Hongwei Built upon three Theory of Questionnaire The authors find that the variety
(Chris) Yang, components (attitudes, planned and marketability of public
Danlu Bu, subjective norms, and behaviour accounting experiences, high
Lizabeth Diers, perceived behavioral Public accounting turnover plus, low firm cohesion
Huaqing Wang, control) of the theory of Logistic in the workplace, and perceived
(2018). Public planned behavior (TPB), regression difficulties in traveling
accounting the purpose of this paper analysis extensively affected students’
vs private is to analyze the factors intentions to pursue the public
accounting, career that influenced accounting profession
choice of accounting students’ significantly. By highlighting
accounting intention to pursue public these factors that affect
students in China. accounting instead of students’ intention to pursue
Journal of private accounting as public accounting, this paper
Accounting in their career choice in has important implications for
Emerging China. the accounting educators and
Economies 8(1): other stakeholders in China and
124-140, other emerging economies.
Lightbody, M., The purpose of this paper Accountancy The approach takes While talk of “balance” and
(2008) "“No time to is to critically examine the Flexible working the form of a critical “flexibility” is widespread in the
stand and stare”: imagery of flexible work hours analysis of discourse professional accounting
Correlation between employee turnover and working environment in auditing firms |19
Imagery of flexible arrangements in Gender in articles in journals in Australia,
work professional accounting Australia professional accountancy is portrayed as an
arrangements in employment, as accounting journals. environment dominated by a
Australian presented in the “work hard, play hard” culture.
professional Australian professional Flexible work arrangements are
accounting accounting journals from presented as acceptable work
journals", Pacific 2004‐2007. practices when they provide a
Accounting means of facilitating this culture,
Review, Vol. 20 rather than as an alternative
Issue: 2, pp.138- method of working.
157
Martins Lélis, D. The study, conducted as Auditee Questionnaire The study revealed that auditors
L., Pinheiro, L. E. a case study with the use Auditing practices and auditees had different
& Taboada (2012). of primary sources, Internal auditing perceptions of the evaluation of
Auditor and analyzed different Risk-based auditee behavior. The
auditee aspects of internal auditing perceptions of auditors and
perceptions of auditing activities, auditees regarding the use of
internal auditing including auditor training good internal auditing practices
practices in a and the characteristics are, in most cases, coherent
company in the associated with good with the quality attributes cited
energy sector. auditing work. in the literature, indicating the
Revista presence of these attributes in
Contabilidade & the evaluation of internal
Finanças - USP, auditing service quality.
23(60), 212–222.
Mazza T., and The purpose of this paper Job satisfaction Survey Results show that internal
Mubako G., (2017) is to examine the factors Turnover auditor turnover intentions are
"An examination of that are associated with Internal auditor negatively associated with an
internal auditor internal auditors’ Staff retention academic background in
turnover professional turnover accounting, possessing internal
intentions", intentions. audit professional certification,
Correlation between employee turnover and working environment in auditing firms |20
Managerial and having access to more
Auditing Journal, training opportunities. Turnover
Vol. 32 Issue: 9, intentions are positively
pp.830-853 associated with organizational-
professional conflict, restricted
access to documents and
personnel, and the existence of
a program of using the internal
audit function as management
training ground. Differences by
IIA global region highlight the
diversity in the turnover
challenges that face the
professional globally.
Moyes, G., The purpose of this study Job Satisfaction Questionnaire This study presents a
Newsome, M., and is to explore which of 78 Accounting comparison of accounting
Shao, L., (2008). factors may influence the Professionals graduates from two large
Comparative level of job satisfaction of Caucasians and universities, in which they were
analysis of Caucasian and Hispanic Hispanic asked to provide their opinions
employee job American accounting Americans concerning how important
satisfaction in The professionals. different factors may influence
Accounting Additionally, this study their level of employee job
Profession. analyzes the satisfaction. The findings show
Journal of relationships between that the evaluation of overall job
Business and these 78 job satisfaction satisfaction is influenced by
Economics factors and various many factors including
Research 6(2): demographic factors accounting profession,
2392 such as profession, firm employer size, certification,
size, certification, age, age, sex, race, advanced
sex, race, advanced degrees, parent education and
degrees and parent location. The results show that
education. there are differences between
what respondents feel
influences their level of
Correlation between employee turnover and working environment in auditing firms |21
satisfaction on the job.
Employers need to be cognizant
of the factors that impact
employee satisfaction and
implement corporate policies
that can enhance employee
performance. Kraemer (2001)
found job satisfaction is a critical
component in employee
retention. Furthermore, better
benefit packages are an
important consideration for
motivating employees. Reward
systems that recognize and
promote high performance
levels can have a positive
impact within the accounting
profession.
Mumtaz Ali The purpose of this paper Training Data were collected The results suggest that training
Memon, Rohani is to examine the casual satisfaction from 409 oil and gas satisfaction is significantly
Salleh, Mohamed relationship between HRM practices professionals using positively related to employees’
Noor Rosli training satisfaction, work Work an email survey level of WE and is negatively
Baharom, (2016), engagement (WE) and engagement questionnaire. related to turnover intention.
The link between turnover intention and the Turnover intention Structural equation The results also reveal that WE
training mediating role of WE Oil and gas modelling, using mediates the relationship
satisfaction, work between training Malaysia Analysis of Moment between training satisfaction
engagement and satisfaction and turnover Structures (IBM and turnover intention.
turnover intention, intention. AMOS) 22.0, was
European Journal performed to test the
of Training and hypothesized model.
Development, Vol.
40 Issue: 6,
pp.407-429
Correlation between employee turnover and working environment in auditing firms |22
Persellin, J., The purpose of our study Auditing Survey Our results indicate that the
Schmidt, J., and is to obtain perspectives Audit quality demands placed on auditors are
Wilkins, M. (2014). from a large sample of Audit workloads very high at every level (e.g.,
Auditor practicing auditors about PCAOB staff, senior, manager, partner)
perceptions of audit workloads, the and at every type of audit firm
audit workloads, relationship between (Big 4, mid-tier, and small audit
audit quality, and audit workloads and audit firms), with workloads
the auditing quality, and auditing as a significantly exceeding what
profession. SSRN career. respondents perceive to be the
Electronic Journal audit quality workload
10.2139/ssrn.2534 threshold.
492 We also find that auditors at all
levels and at all types of audit
firms are much more negative
about the profession today than
they were at the beginning of
their careers, largely due to the
presence of excessive
workloads. On the positive side,
auditors are significantly less
pessimistic when they believe
that their firm supports taking a
strong stance on audit issues
and values audit effectiveness
rather than audit efficiency.
Overall, our findings provide
support for the PCAOB’s
concern that excessive
workloads could be a root cause
of audit deficiencies.
Philip Law, (2010), The inability of public Auditors Research hypotheses The results reveal that role
Examination of the accounting practices to Public sector are developed based conflict has the highest
actual turnover retain female auditors is accounting on prior research explanatory power among the
decisions of of concern to the including research on independent variables. Social
Correlation between employee turnover and working environment in auditing firms |23
female auditors in profession. The purpose Women workers social judgment comparison with peers, stress
public accounting: of this paper is to Hong Kong theory. Structural and age are also influential
Evidence from examine the factors equation modeling is factors in the turnover decisions
Hong Kong, associated with the actual used to analyze the made by female auditors in the
Managerial turnover decisions made data collected public accounting field. These
Auditing Journal, by female auditors in the through a survey of results support social
25(5): 484-502 public accounting auditors. comparison theory, which
profession. asserts that individuals are
driven to evaluate their abilities
and opinions through social
comparison with others. A
particularly interesting finding is
that neither physical
appearance nor gender
discrimination is an influential
factor, which contradicts the
findings of research carried out
in the USA and Japan.
Pradana, A., and This paper aims to Work overload Questionnaire This research finds that work
Salehudin, I. analyze how work Turnover overload significantly influenced
(2013). Role of overload influences intention job satisfaction negatively and
work overload turnover intentions of Job satisfaction influenced both work related
toward turnover newly hired public Work related stress and work-life (im)balance
intention among accountants. Job stress positively. Furthermore, The
newly hired public satisfaction, work related Work life balance findings also showed that higher
accountants. stress and work life Public job satisfaction significantly
International conflicts are used as accountant. reduces turnover intention.
Conference on mediating variable However, the findings showed
Business and between work overload that only work related stress
Management and turnover intention. significantly increase employee
Research Vol. 8 turnover intention; while work-
life (im)balance does not
influence turnover intention
significantly.
Correlation between employee turnover and working environment in auditing firms |24
Shore, C., and New calculative Anthropology
Wright, S. (2018). techniques of Audit culture
How the Big 4 got management and Big 4
big: Audit culture accountancy are having a Calculative
and the transformative effect on practices
metamorphosis of organisations, individuals Capitalism
International and society. These International
accountancy firms. processes are often accountancy
Critique of associated with firms
Anthropology contemporary neoliberal Professional
0(0):1-22 capitalism, but what identity
How the Big 4 got exactly is driving the
big: Audit culture proliferation of these
and the measurement systems
metamorphosis of and how is this change
International actually occurring? We
accountancy firms. address these questions
Critique of by exploring the history of
Anthropology the Big 4 international
0(0):1-22 accountancy firms and
their role in spreading
audit culture and the
rationalities of financial
accountancy.
Smith K., Emerson This paper examines the Role stressors, Questionnaire The results indicate that role
D., Everly Jr. G., influence of stress Stress mediators, stressors, mediated by stress
(2017), Stress arousal and burnout as Job outcomes, arousal and the individual
arousal and mediators of the negative Burnout, stress burnout dimensions, have a
burnout as relations between role arousal, negative influence on job
mediators of role stressors and job Turnover outcomes. In line with
stress in public outcomes (satisfaction, intentions predictions regarding the
accounting, performance, and temporal ordering of stress
Advances in turnover intentions) arousal and burnout in the
Accounting among a sample of model, each of the job stressors
Correlation between employee turnover and working environment in auditing firms |25
Behavioral AICPA members working had a significant positive
Research 20:79 – in public accounting. influence on accountants’ stress
116 arousal, and the influence of the
individual role stressors on each
burnout dimension was either
partially or fully mediated via
their relations with stress
arousal. In turn, the influence of
stress arousal on each of the job
outcomes was either partially or
fully mediated through its
relations with emotional
exhaustion.
, نایب زاده,. ش,یوسفی The present study aims to job satisfaction Questionnaire Considering the impact of job
. ح, & اسالمی,.ش examine job stress job stress stress on job satisfaction,
The .)2015( (decision making, performance implementing effective
effects of job performance evaluation, evaluation strategies by managers is
stress on work load and responsibility/ imperative to reduce job stress
job accountants responsibility/ authority) authority of accountants such as
Iran .satisfaction on job satisfaction of the work load specifying the scope of work
Occupational accountants. and giving sufficient authority to
–46 ,)3(12 ,Health perform job responsibilities.
.53 Keywords: job satisfaction, job
stress, work load, performance
evaluation, responsibility/
authority.
Correlation between employee turnover and working environment in auditing firms |26