Institution Granting Degree
Nova Southeastern University
Business | Human Resources Management
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 .
Gilmore, Philip N., "Managerial Accountants, The Equity Theory, Job Satisfaction, and Intent to Leave" (2001). Faculty Dissertations. Paper 41.