Abstract

Prolonged high turnover rates have caused a shortage of accountants; unfortunately, managers have not successfully taken action to avoid these circumstances. Reducing the high turnover is necessary for accountant managers to replenish the accountant shortage, reduce turnover costs, and protect the accounting industry’s reputation for supporting its employees. Grounded in the social exchange theory, the purpose of this quantitative correlational study was to examine the relationship between three family￾friendly policies, childcare support, alternative work schedules, and work-family culture and accountant turnover intention. The participants comprised of 185 accountants who responded to the NSCW questionnaire. The results of the multiple regression analyses were significant, indicating that formal and informal family-friendly policies were significantly related to turnover intention. Further, demographic subgroups displayed different relationships between variables.

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