The Determinants of Turnover Intention of Accountants in Public Practice

Lila Andrea Vien  Hernandez,; Aisha Hannia  Pangandaman,; Anna Maria  E. Mendoza,

The Determinants of Turnover Intention of Accountants in Public Practice

Lila Andrea Vien Hernandez | Aisha Hannia Pangandaman | Anna Maria E. Mendoza

Discipline: Human Resources Management

Abstract:

Employee turnover continues to be a significant challenge, especially within accounting firms. In the Philippines, the professional services sector is among the top three industries with the highest turnover rates, which has raised concerns about workforce stability and retention. This study aims to investigate the factors influencing turnover intention among accountants in public practice in the Philippines. By analyzing the demographic profiles of accountants, the research examines how key determinants such as job satisfaction, affective commitment, continuance commitment, performance, role conflict, and role ambiguity contribute to turnover intention. Additionally, the study explores the moderating role of demographic characteristics in shaping these relationships. A descriptive correlational research design was employed, involving 243 public accountants selected through simple random sampling. Data were collected through survey adapted from Shofiatul et al. (2016) and analyzed using multiple linear regression and moderation analysis with Jamovi software. The results underscore the importance of addressing affective commitment and role conflict to reduce turnover, while also emphasizing the need to consider demographic variables when formulating retention strategies.

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