Job Satisfaction, Organizational Commitment, and Turnover Intentions of United States Accountants: The Impact of Locus of Control and Gender

Abstract

Investigates the impact of locus of control and gender on the experiences and practices of accounting professionals. Also considers the impact of role overload, inter‐role conflict, and coping behaviour on these attitudes. Suggests that a complex set of forces creates differences in the extent to which an individual encounters, and is successfully able to contend with, both role overload and inter‐role conflict. Gender differences were observed in the accountants′ expressions of housekeeper role overload, volunteer role overload, and inter‐role conflict between work and spouse. Locus of control differences were present in the perceived conflict between work and self. Locus of control and gender interacted to produce differences in accountants′ expressions of overload and leisurite role overload expressed less satisfaction with their current positions and greater intentions to search for alternative opportunities. Suggests that the accounting environment may still be inhospitable for certain women attempting to realize multiple work and family obligations.

Citation

Reed, S.A., Kratchman, S.H. and Strawser, R.H. (1994), "Job Satisfaction, Organizational Commitment, and Turnover Intentions of United States Accountants: The Impact of Locus of Control and Gender", Accounting, Auditing & Accountability Journal, Vol. 7 No. 1, pp. 31-58. https://doi.org/10.1108/09513579410050371