Publication Date

2001

Degree Granted

D.B.A

Institution Granting Degree

Nova Southeastern University

Disciplines

Business | Human Resources Management

Abstract

This research measures the relationships among variables of equity, job satisfaction, and intent to leave for managerial accountants. An accountant may be comparing the equity of his/her situation with that of another (referent) or simply measuring his/her outcome (such as pay, etc.) to his/her own input (such as effort, etc.) on the job. Two hypotheses are supported. First, the correlation between managerial accountants' job satisfaction and job equity is positive. Second, the correlation between managerial accountants' job satisfaction and intent to leave the job is not positive. Employers of accountants are encouraged to review their personnel policies to ensure that managerial accountants are treated equitably. Not to do so may result in the unintended loss of the employees' concentration on the job and/or the loss of their physical presence due to resignation .