중국 하북성 지역 고급회계인재의 직무만족도와 이직의도 간의 관련성 연구: 조직임무의 매개효과를 포함하여

Abstract

[Purpose] Facing the increasingly fierce competition for high-end talents in the external environment and the diversified demand for talents in the internal environment, how to establish an effective talent incentive mechanism, attract and retain talented people, strengthen the organization stability enhancement, maintain the organization's abilities to innovate and enthusiasm for innovation, is an important issue local governments and employers should continue to focus on.
 [Methodology] This paper takes high-end accounting talents in Hebei Province China as the research object and uses multiple linear regression analysis to empirically examine the impact of job satisfaction on turnover intention, and further examine the mediation role of organizational commitment on the relationship between the above two factors.
 [Findings] The results show that job satisfaction is positively related to organizational commitment and negatively related to turnover intentio; organizational commitment is negatively related to turnover intention, and organizational commitment has a mediating effect on the relationship between job satisfaction and turnover intention.
 [Implications] This study broadens the research perspective of the turnover behavior of high-end accounting talents, and also provide an insight on how to formulate and implement senior accounting talents introduction, incentive and retention measures for the organizations where high-end accounting talents work.