The Personality, Job Satisfaction and Turnover Intentions of African-American Male and Female Accountants: An Examination of the Human Capital and Structural/Class Theories

Glover, Hubert D.; Mynatt, Patricia G.; Schroeder, Richard G.

doi:10.1006/cpac.1998.0287

Cited by 32 publications

(21 citation statements)

References 26 publications

(32 reference statements)

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“…Norris and Niebuhr (1984) found that Big 8 accountants committed to their organization had higher levels of job satisfaction. Glover et al (2000) found that job satisfaction of African American accountants was similar to prior studies and was predictive of intention to turnover. Valentine et al (2006) found that corporate ethical values, along with perceived organizational support, had an impact on job satisfaction and turnover.…”

Section: Job Satisfactionsupporting

confidence: 81%

Social Cognitive Theory: The Antecedents and Effects of Ethical Climate Fit on Organizational Attitudes of Corporate Accounting Professionals—A Reflection of Client Narcissism and Fraud Attitude Risk

2014

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The rash of high-profile accounting frauds involving internal corporate accountants calls into question the individual accountant's perceptions of the ethical climate within their organization and the limits to which these professionals will tolerate unethical behavior and/or accept it as the norm. This study uses social cognitive theory to examine the antecedents of individual corporate accountant's perceived personal fit with their organization's ethical climate and empirically tests how these factors impact organizational attitudes. A survey was completed by 203 corporate accountants to assess their perception of relevant variables. The results of the structural equation model indicate three significant antecedents relating to ethical climate fit: higher internal levels of locus of control; greater numbers of prior job changes; and higher perceptions of an increasingly better fit with the firm's ethical climate (e.g., fit trend). Our results also indicate that higher levels of perceived fit to the ethical climate of a firm are associated with higher levels of perceived job satisfaction and organizational commitment. We also theorize that perceptions of an organization's ethical climate may be reflections of client narcissism and serve a potential indicator of fraud risk. This is an important topic of study, since current auditing standards call for auditors to examine organizational attitudes toward fraud, but offer minimal guidance in doing so.

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Section: Job Satisfactionsupporting

confidence: 81%

Social Cognitive Theory: The Antecedents and Effects of Ethical Climate Fit on Organizational Attitudes of Corporate Accounting Professionals—A Reflection of Client Narcissism and Fraud Attitude Risk

2014

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“…Yet reliable evidence for disparate rates of attrition across races in high-status, highly paid professions (Glover, Mynatt, & Schroeder, 2000;Huffman & Cohen, 2004) is scant (Roberson, 2004). Some recent large-scale tests of racial differences have surfaced (Leonard & Levine, 2006;Sacco & High Historic Attrition in a Job Low Historic Attrition in a Job Figure 2.…”

Section: Minority Flight From the Corporate Worldmentioning

confidence: 99%

Challenging conventional wisdom about who quits: Revelations from corporate America.

Hom

Roberson

Ellis

2008

Journal of Applied Psychology

150

138

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Findings from 20 corporations from the Attrition and Retention Consortium, which collects quit statistics about 475,458 professionals and managers, extended and disputed established findings about who quits. Multilevel analyses revealed that company tenure is curvilinearly related to turnover and that a job's past attrition rate strengthens the (negative) performance- exit relationship. Further, women quit more than men, while African Americans, Hispanic Americans, and Asian Americans quit more than White Americans, though racial differences disappeared after confounds were controlled for. African American, Hispanic American, and Asian American women quit more than men of the same ethnicities and White Americans, but statistical controls nullified evidence for dual discrimination toward minority women. Greater corporate flight among women and minorities during early employment nonetheless hampers progress toward a more diversified workforce in corporate America.

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“…According to an interview with an MIA Northern regional committee member (Glover et al 2000), migration is very common and rampant among the practicing auditors rather than those engaged in the government departments. In addition, Glover et al (2000) suggests that higher turnover intentions are more noticeable in public accounting rather than in industrial or government occupational settings.…”

Section: Unit Of Analysismentioning

confidence: 99%

Brain Drain

Jauhar¹,

Ghani²,

Islam³

2016

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The Personality, Job Satisfaction and Turnover Intentions of African-American Male and Female Accountants: An Examination of the Human Capital and Structural/Class Theories

Cited by 32 publications

References 26 publications

Social Cognitive Theory: The Antecedents and Effects of Ethical Climate Fit on Organizational Attitudes of Corporate Accounting Professionals—A Reflection of Client Narcissism and Fraud Attitude Risk

Social Cognitive Theory: The Antecedents and Effects of Ethical Climate Fit on Organizational Attitudes of Corporate Accounting Professionals—A Reflection of Client Narcissism and Fraud Attitude Risk

Challenging conventional wisdom about who quits: Revelations from corporate America.

Brain Drain

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