A comparison of job attitudes and turnover intentions among CPAs in public, private and governmental work settings

Abstract

This study examines the differences among several attitudinal variables using CPAs from three work settings. The work settings include public accounting, private industry accounting, and governmental accounting. This study uses General Linear Models to investigate the effect of work setting on the attitudinal variables of organizational commitment and job satisfaction and the effect of work setting on the behavioral variable of turnover intentions. Work setting was observed to significantly affect the reported levels of organizational commitment, job satisfaction, and turnover intentions. The results of the study also suggest that governmental CPAs and private industry CPAs do not differ with regard to the attitudinal variables addressed in this study.

Citation

Stocks, M.H. and Hardin, J.R. (2001), "A comparison of job attitudes and turnover intentions among CPAs in public, private and governmental work settings", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 4), Emerald Group Publishing Limited, Leeds, pp. 233-259. https://doi.org/10.1016/S1474-7979(01)04075-3