Effects of ethical leadership, job satisfaction and affective commitment on the turnover intentions of accountants

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nuri Gökhan Torlak ◽  
Cemil Kuzey ◽  
Muhammet Sait Dinç ◽  
Ali Haydar Güngörmüş
Keyword(s):  
Job Satisfaction ◽  
Organizational Behavior ◽  
Ethical Leadership ◽  
Structural Equation ◽  
Affective Commitment ◽  
Online Survey ◽  
Turnover Intentions ◽  
Negative Association ◽  
Equation Modeling ◽  
Content Type

Purpose The paper aims to analyze the relationships between ethical leadership (EL), job satisfaction (JS), affective commitment (AC) and turnover intention (TI) that might make accountants quit withdrawal and become productive and useful in private organizations operating in Istanbul. Design/methodology/approach Data were collected through an online survey using a simple random sampling methodology, obtained from 153 accountants working in companies in Istanbul. The methodology included descriptive statistics, factor analysis, structural equation modeling and mediation analysis. Findings Concerning direct relationships between EL, JS, AC and TI, EL has significant positive associations with JS and AC, whereas EL has a significant negative association with TI. JS has a significant positive association with AC, whereas JS has a significant negative association with TI. Also, AC has a weak significant negative association with TI. Given indirect relationships among EL, JS, AC and TI, JS and AC mediate the relationship between EL and TI. Finally, a similarity is found when comparing Generation X and Generation Y in terms of overall JS, AC and TI. Research limitations/implications The study is limited solely to companies functioning in Istanbul and incorporates a low number of respondents. Therefore, the results cannot be considered to be accurate for the whole country. The study might guide both private and public organizations in which owners/managers develop strategic plans. Originality/value The study fills the gap in research on organizational behavior where little has existed until now that probes the EL–JS–AC–TI links in Turkey. A few studies measure the TIs of accountants. Furthermore, EL and AC are rarely evaluated in the field of accounting in Turkey.

scholarly journals The interaction between supportive and unsupportive manager behaviors on employee work attitudes

2016 ◽  
Vol 45 (6) ◽  
pp. 1386-1402 ◽  
Author(s):  
Kevin Rui-Han Teoh ◽  
Iain Coyne ◽  
Dwayne Devonish ◽  
Phil Leather ◽  
Antonio Zarola
Keyword(s):  
Job Satisfaction ◽  
Social Exchange ◽  
Turnover Intention ◽  
Structural Equation ◽  
Online Survey ◽  
Turnover Intentions ◽  
Good Practice ◽  
Equation Modeling ◽  
Content Type ◽  
Manager Behaviors

Purpose The purpose of this paper is to use social exchange theory (SET) to examine a model where supportive and unsupportive manager behaviors (SMB and UMB) interact to predict employees’ engagement, job satisfaction and turnover intention. Design/methodology/approach A cross-sectional online survey collected data from 252 UK-based employees of a global data management company. Findings Factor analysis confirmed manager behaviors to consist of two constructs: supportive and unsupportive behaviors. Structural equation modeling indicated SMB predicted job satisfaction and turnover intentions, but not engagement. Job satisfaction, but not engagement, mediated the SMB-turnover intention relationship. UMB only predicted job dissatisfaction. Neither job satisfaction nor engagement mediated the UMB-turnover intention relationship. UMB undermined the positive relationship between SMB and turnover intention. Practical implications The behaviors assessed can be integrated into various stages of a manager’s development process to serve as guidelines of good practice. Crucially, findings suggest managers can exhibit both supportive and unsupportive behaviors, and that consistency in behaviors is important. The study also provides evidence that supportive managers can help reduce turnover intention through job satisfaction. Originality/value SET was used as a framework for SMB, UMB and engagement. To the authors’ knowledge this is the first study to examine the interaction between SMB and UMB.

The mediational effect of regulatory focus on the relationships between mindfulness and job satisfaction and turnover intentions

2014 ◽  
Vol 19 (5) ◽  
pp. 494-507 ◽  
Author(s):  
Martha C. Andrews ◽  
K. Michele Kacmar ◽  
Charles Kacmar
Keyword(s):  
Job Satisfaction ◽  
Regulatory Focus ◽  
Structural Equation ◽  
Turnover Intentions ◽  
Equation Modeling ◽  
Future Research ◽  
Snowball Sampling ◽  
Prevention Focus ◽  
Content Type ◽  
The Relationship

Purpose – The purpose of this paper is to explore the role of mindfulness as a predictor of the two components of regulatory focus theory (RFT): promotion and prevention focus. It further examines promotion focus and prevention focus as mediators of the mindfulness-job satisfaction and mindfulness-turnover intentions relationships. Finally, job satisfaction is also examined as a mediator of the mindfulness-turnover intentions relationship. Design/methodology/approach – The model was tested using data collected via a snowball approach. Online surveys were distributed to undergraduate students enrolled in a business course. Students were then given the opportunity to earn extra credit by sending the survey to potential respondents. The relationships were tested using structural equation modeling. Findings – Support was found for four of the six hypotheses. Prevention focus did not negatively mediate the relationship between mindfulness and job satisfaction as well as the relationship between mindfulness and turnover intentions. Research limitations/implications – One limitations of this research is the placement of mindfulness as an antecedent to promotion and prevention focus. Another plausible alternative is to consider mindfulness as a consequence. An additional limitation is the use of a snowball sampling technique. Future research should examine these findings using employees of a single organization. Originality/value – This research theoretically and empirically links RFT and mindfulness. This study also adds to the limited research empirically linking RFT and turnover intentions, both directly and indirectly via job satisfaction. Finally, this research extends previous research that established the positive relationship between mindfulness and job satisfaction by examining the mindfulness-job satisfaction-turnover intentions relationship.

Abusive supervision, supervisor undermining, and turnover intentions: mediation of quiescent silence and desire to seek revenge among Thai banking frontliners

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gul Afshan ◽  
Muhammad Kashif ◽  
Damrong Sattayawaksakul ◽  
Pimpa Cheewaprakobkit ◽  
Shanika Wijenayake
Keyword(s):  
Organizational Behavior ◽  
Social Exchange ◽  
Structural Equation ◽  
Turnover Intentions ◽  
Abusive Supervision ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Content Type ◽  
Trickle Down

Purpose Drawing on the social exchange theory, this study aims to investigate the destructive impact of abusive supervision and supervisor undermining on quiescent silence and turnover intentions among frontline employees. Whether quiescent silence and the desire to seek revenge mediate the path from aggressive supervisory behaviors to turnover intentions is explored. Design/methodology/approach Following a time-lagged design, the authors collected data from 350 frontline banking officers in Thailand by a survey. For data analysis purposes, structural equation modeling procedures are used through Smart partial least square version 3.2.0. Findings Uniquely, findings suggest that abusive supervision does not result in any form of retaliation. Supervisor undermining has a trickle-down effect on the desire to revenge, quiescent silence and turnover intentions. For supervisor undermining, the direct path, as well as mediating roles are supported by data. Practical implications The findings of this study suggests organizational systems should discourage supervisors from undermining the subordinates. There is a need to offer regular training to supervisors. Furthermore, employees should be provided some platforms and the freedom to positively speak at work. Above all, supervisors should be more inspiring which can dilute negative perceptions of abuse. Originality/value The proposed mediation of desire to revenge and quiescent silence is unique to this study. Moreover, the challenge to the traditional trickle-down effects of abusive supervision is a unique intervention in the organizational behavior literature.

Job satisfaction, distributive justice, perceived absence legitimacy and the role of turnover intentions: an exploratory study in Ghana

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Helena M. Addae ◽  
Nathaniel Boso
Keyword(s):  
Job Satisfaction ◽  
Distributive Justice ◽  
Structural Equation ◽  
Turnover Intentions ◽  
Employee Perceptions ◽  
Equation Modeling ◽  
Best Interest ◽  
Cross Sectional ◽  
Content Type ◽  
The Relationship

Purpose This paper aims to investigate the relationship between job satisfaction and distributive justice on employee perceptions of absence legitimacy. This paper also examined the moderating effects of turnover intentions on the relevant relationships. Design/methodology/approach The authors used convenience sampling to collect data from 298 employees working in private and public sector organizations in the manufacturing and service sectors in Ghana. Drawing on institutional theory, this study investigates the effects of employee perceptions of the legitimacy of absenteeism on their attitudes toward their job and pay. Structural equation modeling was used to test the direct and moderation effects. Findings Job satisfaction and perceived distributive justice were found to be significantly related to the absence of legitimacy. Additionally, turnover intentions moderated the relationship between job satisfaction and absence legitimacy; however, unexpectedly, this was associated only marginally with distributive justice. Research limitations/implications The main limitation of this study was that it was cross-sectional, but the analysis did not show a common method bias. This study was conducted in a developing country where valid and accurate absence data are non-existent. The hypotheses were supported. When employees felt a sense of inequity and were dissatisfied with their jobs, they were likely to perceive absenteeism as legitimate behavior. These relationships were more pronounced when employees intended to leave their organizations. Practical implications From a practical standpoint, as employees are likely to engage in absenteeism as a means to reduce their perceptions of imbalance and because absenteeism is a costly behavior, it would be in the employer’s best interest to mitigate these high costs. It behooves employers to comprehend the factors that lead to the legitimization of absences. Doing so, they would be able to implement attendance management systems and strategies that would delegitimize some of these factors, thus improving attendance and potentially increasing productivity and job satisfaction and reducing turnover intentions. Originality/value This study contributes to absenteeism research because, unlike most studies in the area, it examined employee cognitions of the behavior. Such cognitions should provide insights into how employee perceptions of the legitimacy of absences would affect attitudinal variables such as job satisfaction, feelings of equity and turnover intentions. Moreover, even though the study was conducted in Ghana, absence legitimacy can be investigated in different settings at different levels of analysis. This is because it is free from contamination such as, dissimilar absence reporting systems within and across organizations and nations that affect the validity and accuracy of absence data.

Psychological capital and job satisfaction in Egypt

2015 ◽  
Vol 30 (3) ◽  
pp. 354-370 ◽  
Author(s):  
Mohga A Badran ◽  
Carolyn M. Youssef-Morgan
Keyword(s):  
Job Satisfaction ◽  
Organizational Behavior ◽  
North Africa ◽  
Structural Equation ◽  
Psychological Capital ◽  
Higher Order ◽  
Equation Modeling ◽  
Psychological Resources ◽  
Content Type ◽  
Multidimensional Construct

Purpose – The purpose of this paper is to extend the boundaries of positive organizational behavior (Luthans, 2002a, b) to North Africa and the Middle East. Specifically, the relevance of Psychological Capital (PsyCap et al., 2007), composed of the positive psychological resources of hope, efficacy, resilience and optimism, is conceptualized and tested in Egypt in relation to job satisfaction. Design/methodology/approach – A contextualized theoretical model is derived, in which PsyCap can lead to job satisfaction through a set of positive mechanisms. Structural equation modeling is used to test the hypothesized relationships on a sample of 451 Egyptian employees in 11 organizations representing some of Egypt’s most important industries in terms of GDP, employment and world economy integration. Findings – Hope, efficacy, resilience and optimism, individually and when integrated into the higher-order multidimensional construct, PsyCap, are positively related to the job satisfaction of Egyptian employees. Research limitations/implications – This paper supports the external validity of hope, efficacy, resilience and optimism, individually and when integrated into the higher-order multidimensional construct, PsyCap, in the African and Egyptian context. Practical implications – Egyptian organizations, as well as global companies that conduct business operations in Africa, may find PsyCap to be a new potential source of human-based competitive advantage. PsyCap is state-like and thus open to development through workplace interventions. Originality/value – This study provides evidence for the first time for the external and construct validity of PsyCap in North Africa. Zoogah (2008) found a dearth of articles that focus on North Africa, specifically the Arabian heritage. This paper begins to fill this gap. A context-bound approach is used to refine and integrate PsyCap theory with the cognitive, affective and behavioral processes of the African and Egyptian context.

Perceptions of leader transformational justice and job satisfaction in public organizations

2018 ◽  
Vol 14 (2) ◽  
pp. 80-95 ◽  
Author(s):  
Hassan Barau Singhry
Keyword(s):  
Job Satisfaction ◽  
Organizational Behavior ◽  
Structural Equation ◽  
Public Organizations ◽  
Equation Modeling ◽  
Continuous Change ◽  
Content Type ◽  
Informational Justice ◽  
The Relationship

Purpose Transformational leadership (TL) is one among the leadership behaviors that is important in a period of uncertainty and continuous change. The behavior affects employees’ job satisfaction (JS) and performance. Nevertheless, there is an inconclusive debate over how organizational justice (OJ) can help transformational leaders to influence employees’ (JS). Therefore, the purpose of this paper is to investigate the role of OJ on the relationship between TL and employees’ JS. Design/methodology/approach The study employed a quantitative research design based on cross-sectional strategy. Structured questionnaires were distributed and data were collected from a sample of 418 middle managers of public organizations in Nigeria. Multiple regressions aided by structural equation modeling were employed to test four hypotheses. Findings The regression results support the mediating role of OJ, such as distributive, procedural, interpersonal and informational justice between TL and JS. Equally, the relationship between TL and JS, TL and OJ, and OJ and JS are all positive and significant. Overall, the influence of TL and OJ has a strong explanatory effect on JS. Originality/value This study adds to the literature of human resource management and organizational behavior by empirically validating and integrating TL theory with the four dimensions of OJ theory. The study will be beneficial to the top management and middle-level employees in public organizations.

Diversity climate on turnover intentions: a sequential mediating effect of personal diversity value and affective commitment

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joonghak Lee ◽  
Steven Kim ◽  
Youngsang Kim
Keyword(s):  
Structural Equation ◽  
Affective Commitment ◽  
Turnover Intentions ◽  
Positive Impact ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Diversity Climate ◽  
Content Type ◽  
Climate Influences ◽  
The Relationship

PurposeResearch on diversity climate has shown that diversity climate as an employee's perception of an organization's diversity-related practices or procedures has a positive impact on reducing turnover intentions. However, we know little about which intervening mechanism explains the relationship between diversity climate and employee's turnover intentions. In this study, we suggest that individual employee's perceived diversity climate influences turnover intentions through personal diversity value and affective commitment.Design/methodology/approachWith a sample of 901 employees in more than 50 companies affiliated in South Korea, the authors test the hypothesized relationship, using structural equation modeling (SEM).FindingsOur findings show that personal diversity value and affective commitment sequentially mediate the relationship between perceived diversity climate and turnover intentions.Research limitations/implicationsThis study can enhance the understanding about the mediating mechanism linking the relationship between perceived diversity climate and turnover intentions and how personal diversity value and affective commitment link the relationship.Originality/valueThe authors theorize and find that perceived diversity climate can influence personal diversity value that results in employee commitment and turnover intentions.

scholarly journals The role of psychological empowerment and job satisfaction on turnover intentions directly and indirectly through affective commitment on registered nurses in healthcare industry of twin cities (Islamabad and Rawalpindi) of Pakistan

2020 ◽  
Vol 9 (2) ◽  
pp. 314
Author(s):  
Nosheen Rafiq ◽  
Dr. Syed Haider Ali Shah ◽  
Shakeel Sajjad ◽  
Saleh Ahmed Salem Alyafei
Keyword(s):  
Job Satisfaction ◽  
Structural Equation ◽  
Affective Commitment ◽  
Turnover Intentions ◽  
Service Industry ◽  
Psychological Empowerment ◽  
Equation Modeling ◽  
Twin Cities ◽  
Healthcare Industry

The shift from financial capital to the human capital has brought a significant change in the workplace and market. The role of nurses is getting crucial day by day and there is great need of retention of nurses in order to sustain the smooth operation of hospitals. Nurses’ turnover has gained much importance and has become a concern for the hospitals. Psychological empowerment plays a vital role in retention of the employees and in return leads to success of the organization. Proper psychological empowerment and job satisfaction build such an environment that leads to develop people and enhance their affective commitment in industry like service industry, particularly in healthcare industry where the first impression of an organization is portrayed by their nurses. Researchers and practitioners have paid much of their attention to understand this phenomenon. The aim of the study is to investigate the role of psychological empowerment and job satisfaction on nurses’ turnover intentions directly and indirectly through affective commitment. This study filled the gap by investigating such relationships in healthcare industry which has previously neglected, particularly at nurses level. A total of 520 questionnaires have been distributed in registered public and private hospitals located in twin cities of Pakistan. Structural Equation Modeling (SEM, AMOS) was employed to test hypotheses. This study showed relationships and interesting findings with mediation analysis. Findings of this study are important for top management of hospitals. In order to retain nurses, this study offers the theoretical and practical implications which could be used to enhance the affective commitment of nurses and reduce the turnover intentions.  

scholarly journals Fire in the belly: the impact of despotic leadership on employees work-related outcomes in the hospitality setting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Belal Albashiti ◽  
Zeeshan Hamid ◽  
Mohammed Aboramadan
Keyword(s):  
Job Satisfaction ◽  
Psychological Distress ◽  
Structural Equation ◽  
Hospitality Industry ◽  
Turnover Intentions ◽  
Equation Modeling ◽  
Conservation Of Resources ◽  
Negative Consequences ◽  
Content Type ◽  
The Impact

Purpose Building on conservation of resources theory and unfolding theory of turnover, this paper aims to propose a model of the effects of despotic leadership on employees’ job satisfaction and turnover intention in the hospitality industry. In this model, the authors theorize psychological distress to play an intervening role among the aforesaid linkages. Design/methodology/approach The data were collected in three-waves from 212 employees working in Palestinian restaurants. A covariance-based matrix in structural equation modeling was used to verify the proposed linkages in the study. A marker variable was used to control the common method bias. Findings The results showed that despotic leadership has a direct negative effect on job satisfaction and a positive indirect effect on turnover intentions. Besides, psychological distress showed to play significant mediating effects among the aforementioned relationships. Practical implications This study gives insights to the hospitality industry on how despotic leadership can be destructive and lead to negative consequences. Originality/value This study is unique, as it is the first study conducted on despotic leadership in a hospitality setting. The study responded to scholarly calls made to enrich the literature pertaining to despotic leadership and its outcomes.

Virtuous leadership: a source of employee well-being and trust

2020 ◽  
Vol 43 (8) ◽  
pp. 951-970
Author(s):  
Martijn Hendriks ◽  
Martijn Burger ◽  
Antoinette Rijsenbilt ◽  
Emma Pleeging ◽  
Harry Commandeur
Keyword(s):  
Job Satisfaction ◽  
Organizational Performance ◽  
Work Engagement ◽  
Structural Equation ◽  
Online Survey ◽  
Well Being ◽  
Equation Modeling ◽  
Content Type ◽  
Work Related ◽  
Virtuous Leadership

Purpose The purpose of this paper is to examine how a supervisor’s virtuous leadership as perceived by subordinates influences subordinates’ work-related well-being and to examine the mediating role of trust in the leader and the moderating roles of individual leader virtues and various characteristics of subordinates and organizations. Design/methodology/approach An online survey was conducted through Prolific among a self-selected sample of 1,237 employees who worked with an immediate supervisor across various industries in primarily the UK and the USA. Structural equation modeling was used to test the hypotheses. Findings The empirical results indicate that an immediate supervisor’s virtuous leadership as evaluated by the subordinate positively influences all three considered dimensions of work-related well-being – job satisfaction, work-related affect and work engagement – for a wide variety of employees in different industries and countries. A subordinate’s greater trust in the supervisor fully mediates this positive influence for job satisfaction and work engagement and partially for work-related affect. All five individual core leader virtues – prudence, temperance, justice, courage and humanity – positively influence work-related well-being. Practical implications The findings underscore that promoting virtuous leadership is a promising pathway for improved employee well-being, which may ultimately benefit individual and organizational performance. Originality/value Despite an age-old interest in leader virtues, the lack of consensus on the defining elements of virtuous leadership has limited the understanding of its consequences. Building on recent advances in the conceptualization and measurement of virtuous leadership and leader character, this paper addresses this void by exploring how virtuous leadership relates to employees’ well-being and trust.

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