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Relationship Between Performance Fee...
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Alexander, Cruiz,
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Relationship Between Performance Feedback and Job Satisfaction Environment of Accountants at Accounting Firms /
紀錄類型:
書目-電子資源 : Monograph/item
正題名/作者:
Relationship Between Performance Feedback and Job Satisfaction Environment of Accountants at Accounting Firms // Cruiz Alexander.
作者:
Alexander, Cruiz,
面頁冊數:
1 electronic resource (123 pages)
附註:
Source: Dissertations Abstracts International, Volume: 86-04, Section: B.
Contained By:
Dissertations Abstracts International86-04B.
標題:
American studies. -
電子資源:
https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=31632981
ISBN:
9798342139649
Relationship Between Performance Feedback and Job Satisfaction Environment of Accountants at Accounting Firms /
Alexander, Cruiz,
Relationship Between Performance Feedback and Job Satisfaction Environment of Accountants at Accounting Firms /
Cruiz Alexander. - 1 electronic resource (123 pages)
Source: Dissertations Abstracts International, Volume: 86-04, Section: B.
The accounting industry in the United States is currently grappling with a sharp increase in staff turnover and persistently low morale among its accounting professionals. In the 2 years leading up to December 2021, the accounting industry saw approximately 300,000 certified public accountants exiting the profession, marking a 17% decrease. A high and persistent turnover of certified public accountants (CPAs) leads to the erosion of organizational wisdom and diminishes the ability to carry out effective financial examinations. This study aimed to investigate the correlation between the atmosphere of performance feedback and job satisfaction rates among accountants working in accounting practices. The study applied Vroom's expectancy theory, including the notions of expectancy, instrumentality, and valence. A purposive sample of 132 adult accountants residing on the East Coast and employed by a Big Four accounting firm completed Spector's Job Satisfaction Survey and Steelman, Levy, and Snell's Feedback Environment Scale. Multiple regression analysis indicated that none of the seven dimensions (i.e., source credibility, feedback quality, feedback delivery, favorable feedback, unfavorable feedback, source availability, and promotes feedback seeking) significantly predicted job satisfaction. Stepwise regression revealed that feedback quality mildly predicted job satisfaction (B = 0.110, p = .017). Findings from this study contradicted earlier research that performance feedback ensures quality and enhances job satisfaction. The key finding indicated that the environment of performance evaluation did not forecast job contentment and appeared to be unrelated to the frequency of employee turnover. Future quantitative research is needed to identify factors influencing the elevated turnover rate experienced by accounting firms. Changes in preferences for remote work post-COVID-19, low unemployment, and the relatively high cost of living on the East Coast may necessitate adjustments to scheduling flexibility, or compensation levels.
English
ISBN: 9798342139649Subjects--Topical Terms:
2122720
American studies.
Subjects--Index Terms:
Certified public accountants
Relationship Between Performance Feedback and Job Satisfaction Environment of Accountants at Accounting Firms /
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The accounting industry in the United States is currently grappling with a sharp increase in staff turnover and persistently low morale among its accounting professionals. In the 2 years leading up to December 2021, the accounting industry saw approximately 300,000 certified public accountants exiting the profession, marking a 17% decrease. A high and persistent turnover of certified public accountants (CPAs) leads to the erosion of organizational wisdom and diminishes the ability to carry out effective financial examinations. This study aimed to investigate the correlation between the atmosphere of performance feedback and job satisfaction rates among accountants working in accounting practices. The study applied Vroom's expectancy theory, including the notions of expectancy, instrumentality, and valence. A purposive sample of 132 adult accountants residing on the East Coast and employed by a Big Four accounting firm completed Spector's Job Satisfaction Survey and Steelman, Levy, and Snell's Feedback Environment Scale. Multiple regression analysis indicated that none of the seven dimensions (i.e., source credibility, feedback quality, feedback delivery, favorable feedback, unfavorable feedback, source availability, and promotes feedback seeking) significantly predicted job satisfaction. Stepwise regression revealed that feedback quality mildly predicted job satisfaction (B = 0.110, p = .017). Findings from this study contradicted earlier research that performance feedback ensures quality and enhances job satisfaction. The key finding indicated that the environment of performance evaluation did not forecast job contentment and appeared to be unrelated to the frequency of employee turnover. Future quantitative research is needed to identify factors influencing the elevated turnover rate experienced by accounting firms. Changes in preferences for remote work post-COVID-19, low unemployment, and the relatively high cost of living on the East Coast may necessitate adjustments to scheduling flexibility, or compensation levels.
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