직무요구가 조직몰입과 직무통제의 매개효과를 통한 이직의도에 미치는 영향에 관한 연구: 중국 회계법인을 중심으로

Abstract

회계영역에서 회계사의 과도한 업무 부담과 높은 이직률 문제는 오랫동안 제기되어 왔다. 본 연구는 선행연구를 바탕으로 회계사에 대한 직무요구가 이직의도에 미치는 영향을 파악하고, 직무요구와 이직의도 관계에서 조직몰입과 직무통제의 매개효과를 검증하는데 목적이 있다.; With fierece competition these days, the most critical element in making accomplishment and in sustainable growth for companies is human resources. How positive employees in an organization are with their work and organization may determine the fate of an enterprise. In the accounting field, the excessive workoad and high conversion rate of accountants have loon been a problem. Based on previous studies, this research proposes that job demand has an impact on turnover intention and examines the mediating effect of organization commitment and job control between job demand and turnover intention.Therefore, the following hypothesis is proposed: job demand has a significant positive correlation with turnover intention, and organization commitment and job control have a mediating effect between job demand and turnover intention. In order to verify the hypothesis, nine accounting firms in two Chinese cities were selected for questionnaire survey, and SPSS was used to analyze the collected materials. Three-stage method was used to verify the mediating effect. The verification results are as follows: first, job demand has a significant positive correlation with turnover intention; second, organization commitment has a mediating effect between job demand and turnover intention; third, job control has a mediating effect between organization commitment and job demand. According to the above research results, the reasons for the high turnover rate of Chinese accounting firms are determined, as well as the suggestions to solve this problem, and the deficiencies of this paper are explained.