The study of accountants turnover intention in nha trang luận văn thạc sĩ

UNIVERSITY OF ECONOMICS HO CHI MINH CITY
International School of Business
------------------------------

BUI THI THU HA

THE STUDY OF ACCOUNTANTS’ TURNOVER
INTENTION IN NHA TRANG

MASTER OF BUSINESS (Honours)

Ho Chi Minh City – Year 2014


UNIVERSITY OF ECONOMICS HO CHI MINH CITY
International School of Business
------------------------------

BUI THI THU HA
THE STUDY OF ACCOUNTANTS’ TURNOVER
INTENTION IN NHA TRANG

ID:

22110012

MASTER OF BUSINESS (Honours)
SUPERVISOR:

Ass. Prof. Le Nguyen Hau

Ho Chi Minh City – Year 2014


i

ACKNOWLEDGMENTS

I would like to express my sincere thankfulness to my research advisor, As.
Prof Le Nguyen Hau, for his clear and careful direction, guidance and correction to
my thesis.
I also thank Prof. Nguyen Dinh Tho who exerts every effort in guiding me as
well as ISB students to implement research.
I would like to thank my dear colleagues, friend and classmates for their
invaluable advice, help, encouragement and support during the time I was doing this
thesis.
Especially, I would like to give my special thanks my family for supporting
me spiritually throughout my life.

Ho Chi Minh City,

Bui Thi Thu Ha


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TABLES OF CONTENTS
ABSTRACT ................................................................................................................ 7
CHAPTER I ................................................................................................................ 7
1.1.

Introduction ......................................................................................................7

1.2.

Research background and problem ..................................................................9

1.3.

Research question and objectives: .................................................................10

1.4.

Scope of the study: .........................................................................................11

1.5.

Organization of the study: ..............................................................................11

CHAPTER II ............................................................................................................. 12
2.1.

Introduction: ...................................................................................................12

2.2.

Theoretical review ..........................................................................................12

2.2.1. Job autonomy .................................................................................................12
2.2.2. Task Interdependence ....................................................................................13
2.2.3. Job Satisfaction ..............................................................................................14

2.2.4. Affective Commitment ..................................................................................14
2.2.5. Turnover Intention .........................................................................................16
2.3.

The relationship among hypothesized variables ............................................17

2.3.1. Job autonomy and Job satisfaction.................................................................17
2.3.2. Task interdependence and Job satisfaction ....................................................17
2.3.3. Job satisfaction and Affective commitment ...................................................17
2.3.4. Job satisfaction and Turnover intention .........................................................18
2.3.5. Affective commitment and Turnover intention .............................................18
2.4.

Concept framework of the study ....................................................................19

CHAPTER III ............................................................................................................ 20
3.1.

Research Process ............................................................................................20

3.2.

Conceptual variables and measurement scales ..............................................20

3.2.1. Job autonomy .................................................................................................21
3.2.2. Task interdependence .....................................................................................21
3.2.3. Job Satisfaction ..............................................................................................21


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3.2.4. Affective commitment ...................................................................................22
3.2.5. Turnover intentions. .......................................................................................22
3.2.6. Questionnaire’s measurement items: .............................................................23
3.3.

Sampling method ...........................................................................................24

3.3.1. Sampling ........................................................................................................25
3.3.2. Data collection ...............................................................................................25
3.4.

Statistical Method ..........................................................................................25

CHAPTER IV ........................................................................................................... 27
4.1.

Sample characteristics ....................................................................................27

4.2.

Evaluation of measurement scales..................................................................30

4.2.1. Testing the reliability of variables ..................................................................30
4.2.2. Scale testing by using Exploratory Factor Analysis (EFA) ............................31
4.3.

Correlation analysis ........................................................................................34

4.4.

Hypotheses testing..........................................................................................35

4.5.

The relationship between demographic variables and continuous variables: .40

4.6.

Conclusion ......................................................................................................45

CHAPTER V ............................................................................................................. 47
5.1.

Introduction ....................................................................................................47

5.2.

Summary ........................................................................................................48

5.2.1. Relationship between Job characteristic and Job attitude: .............................48
5.2.2. The Internal relationship of job attitude: .......................................................48
5.2.3. Job attitude and behaviour intention ..............................................................48
5.3.

Managerial implications .................................................................................48

5.4.

Limitations and Recommendation for the future research .............................49

APPENDICES........................................................................................................... 58


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LIST OF FIGURES

Figure 2.1: A Conceptual Model............................................................................... 19
Figure 4.1 histogram ................................................................................................. 39
Figure 4.2 normal P-P of regression standardized residual ...................................... 39


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LIST OF TABLES
Table 4.1: Demographic characteristic of respondents ........................................... 27
Table 4.2: Reliabilities Analysis ............................................................................... 30
Table 4.3

EFA result of variables ........................................................................ 32

Table 4.4 Rotated Component Matrix....................................................................... 32
Table 4.5 Correlation among factors......................................................................... 34
Table 4.6 Regression analysis - ANOVA ................................................................ 35
Table 4.7 Regression analysis - ANOVA ................................................................. 36
Table 4.8 Regression analysis - ANOVA ................................................................ 37
Table 4.9 Multiple Comparisons ............................................................................... 41
Table 4.10 Conclusion .............................................................................................. 45

ABSTRACT
Nowadays, role of accountants in every organizations are more and more
important. Their duties now are not restricted only to bookkeeping but they are
involved in different managerial levels, analyze past, examine and evaluate present
conditions and make financial decision for future activities of organizations.
The purpose of this study is to examine accountants’ job satisfaction focusing on
the relationship among job characteristic and job attitude, and behavioral intention
represented by turnover intention of accountants in Nha Trang organizations. In this
study, job characteristic is utilized with two variables which are job autonomy and task
interdependence. Job attitude is utilized with two variables which are job satisfaction
and affective commitment. Behavioral intention is utilized with turnover intention.
The data of this study are collected form 231 accountants who are working in Nha
Trang. The study used SPSS version 20 to analyze the data. The study’s results indicate
that in general the job attitude is affected by job characteristic. The relationship within
the variables of job attitude also indicated the job satisfaction has a positive relationship
to affective commitment. Moreover, the relationship between Job attitude and
behavioral intention was showed that affective commitment and job satisfaction have
positive influence on turnover intention.

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CHAPTER I
INTRODUCTION
1.1. Introduction
It is important issue for the HR manager to control employee turnover. There are
certain costs associated with replacing the existing employees like advertising,
selecting, recruiting and training (Dalton, Todor, & Krackhardt, 1982). New
employees often don’t work effectively as previous workers perform. According to

Dess & Shaw (2001), turnover of trained employees is social loss for the organization.
Several previous research have examined job satisfaction as a foundation of
turnover intentions (Mobley et al., 1979; Price and Mueller, 1981; Shore and Martin,
1989; Ghiselli et al., 2001; McBey and Karakowsky, 2001), however, these research
are conducted in the United States and Canada. In addition, these research focus on
hospitals, military and food-service companies. However, the research found that
turnover intention is predicted by job satisfaction, the strength of the job satisfaction
and turnover intentions varies according to each setting.
The main purpose of any organizations is to improve their productivity, their
performance and to become more competitive and gain a larger market share. HR
departments or managers of organizations should be concerned about their employees’
needs and work. To every manager, understanding their employees’ psychology will
help him to organize their organization better, as well as, improve the working effects
in their organization. They also want to establish satisfactory working conditions to
enhance employees’ satisfaction.
Every people know that the role of accountants in every organization is very
important. Their duties now are not restricted only to bookkeeping but they are
involved in different managerial levels, analyze past, examine and evaluate present
conditions and make financial decisions for future activities of organizations.
Therefore, research to find what make their satisfaction is important too.
Autonomy involves responsibility for the outcomes of the work which results in
outcomes like high work efficiency and higher levels of intrinsic motivation (Hackman
& Oldham1976; Langfred & Moye, 2004). According to Cordery & Wall (1985), Job
7


autonomy is the core of job characteristic. It relates to the individual’s freedom in
his/her work. If the freedom can partly reduce the stress in the job, then he/she can
promote their ability in the job. Therefore, autonomy can make the job productivity.
Hackman & Oldham, (1975); Morgeson, Delaney-Klinger &Hemingway, (2005)

suggest that Job autonomy is the degree to which the job offers considerable liberty,
proving free hand and choice to the individual in scheduling the work and also
defining the means to achieve the tasks. According to Saragih (2011), Job autonomy
results in an improved job performance because individuals think and consider
themselves skillful and creative in accomplishing their tasks.
Autonomy and independence are not the same as autonomous workers may
depend on interpersonal communication in order to complete the interdependent tasks
(Dee, Henkin & Chen, 2000). Campion et al. (1993, 1996) have also examined task
interdependence as a job characteristic and they used employees’ perceptions to
measure the variable. They found employee task interdependence perceptions were
positively related to employee satisfaction (Campion et al., 1993), employee and
manager judgments of effectiveness (Campion et al., 1996), and productivity
(Campion et al., 1993), suggesting a direct relationship between perceptions and team
outcomes.
According to Meyer and Allen (1997), affective commitment refers to an
employee's emotional attachment to, identification with, and involvement in the
organization. Affective commitment is the affective bond an individual feels toward
the organization, characterized by identification and involvement with the organization
as well as njoyment in being a member of the organization (Allen and Meyer, 1990;
Meyer and Allen, 1997; Mowday, Porter, and Steers, 1982).
Job satisfaction has effect on to determine staying in or leaving the organization.
If employees are dissatisfied with their work they are likely to leave from the
organization. If employees believe that they are treated fairly and getting rewards they
are unlikely to leave the organization. Focusing on accountant’s job satisfaction,
Strawser et al. (1969) are among the first to examine the impact of job satisfaction on
the productivity level within this profession. Prodromos, Eftichia, Eleni , Elena and
Anastastios (2011) also have a Structural Equation Model about Greek accountants’
satisfaction and turnover intentions.
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1.2. Research background and problem
Accounting is said to be the language of business. Business or not-for-profit
organization need accounting to identify, record, summarize and report financial
transactions used to form decisions. Accountant is an individual or person who
performs any or all of the accounting procedures, the identifying, recording,
classifying, reporting and interpreting the financial condition and performance of a
business or not-for-profit organization. However, the role of the accountants has been
developed through the years. Their main duties used to be only to gather and report
company’s past activities. Nowadays, accountants are not restricted only to
bookkeeping but they are involved in different managerial levels, analyze past,
examine and evaluate present conditions and make financial decisions for future
investments. Without an accountant business organizations can’t work effectively.
Therefore, every business organization needs accountants. Given the reasons above,
every organization should not disregard the human contribution specially accountants’
role which is critical for the success.
In Vietnam, the increasingly complicated economic environment coupled with
heavy reporting requirements from the Government mean that it's more and more
difficulties for investors, small business owners and even large companies to navigate
their way through their financial interests. So, managers are asking more from their
accountants than ever before.
However, the situation of lacking of good accountants in companies is very
popular lately. According to LaoDong (newspaper) online ( />
the

turnover

rate

of

Vietnamese companies has been dramatically increased recently, especially in
accounting field. From April to May in 2013, Employment Support Office of Laodong
newspaper has received 1.300 applications. Almost the applications are belonged to
unemployed accountants (accounting for over 600 applications). Lao Dong online
suggests that there are many reason leads to the high rate of accountants’ turnover,
however, the main reason causes high turnover rate of accountant is job dissatisfaction,
such as low salary, low working condition and etc. Lao Dong online also stated that
almost accountants who quit their job are working on small and average companies.

9


This causes many troubles for Vietnamese companies, such as recruitment and
training.
Therefore, this research is conducted to find out the most factors affecting job
satisfaction in order to make a contribution into reducing turnover rate of Vietnamese
accountants. This research conducts on accountants who are working in companies in
Nha Trang City. The purpose of this research is to explore perceptions of accountants
in Nha Trang companies and their working environment, their effect on job
satisfaction and turnover intention. In more detail, the study examines the possible
effects of job characteristics, internal work motivation, and commitment (professional
and organizational)…on accountants’ job satisfaction and turnover intention.
1.3. Research question and objectives:
The purpose of this study is to find out the relationship among the job
characteristic, job attitude and behavioral intention of accountants in Nha Trang.
Whereas, Job characteristic includes job autonomy and task interdependence; Job
attitude includes Job satisfaction, Affective commitment; Behavioral intention includes
turnover intention.
The study divides the problem into 3 stages: Job characteristic, job attitude, and

behavioral intention. These 3 stages are defined as (1) Job characteristic factor (job
autonomy, task interdependence), Job attitude factor (job satisfaction, affective
commitment), and behavioral intention (turnover intention). The Job characteristics
will influence on Job attitudes, then Job attitudes will predict and result their turnover
intention. Three groups related close with each other
Understanding this process can help manager understand more his/her
accountants that he/she can adjust the condition to appropriate with the organization in
order to reduce the rate of accountants’ turnover and increase their productivity of
work.
According to above discussion, the proposed research questions are as follows:
(1) What are the relationship among job characteristics, job attitude on
accountants’ behavioral intention?
(2) What is the relationship between turnover intention and selected demographic
variables?
The research objectives are:
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(1) To find the relationship of job characteristic, job attitude on accountants’

behavioral intention in Nha Trang.
(2) To find the relationship of turnover intetnion and the selected demographic

variables.
1.4. Scope of the study:
The study is conducted in Nha Trang. The respondents of this study are chief
accountants, general accountants and accountants who are working in all kinds of
organizations in Nhatrang.
1.5. Organization of the study:
This research is constructed in five parts as followed:

Chapter 1: Introduction.
The introduction of the study will give the overview information of the research
Chapter 2: Literature review and hypotheses
Literature review will review the theoretical of job characteristic, job attitude and
behavioral intention, then, the study review the theoretical relationship between them.
Moreover, this chapter will show information about the model and hypothesis will be
tested in this research.
Chapter 3: Research method
This chapter is divided into 5 part: the first part is the research process; the second part
is conceptual variables and measurement scales; the third part is the results of in-depth
qualitative research interviews; the forth part is sampling methods; and the last part
introduces the methods to analyze data includes explanation of survey measurement,
the questionnaire data analysis using method.
Chapter 4: Research Findings and discussion
This chapter will show the results of questionnaire survey and the study’s discussion.
Chapter 5: Conclusion and implications.
Based on results of the study, this chapter will explain how managers in organizations
can apply to reduce their accountants’ quitting rate. Moreover, this chapter will present
limitations of this research and imply how to apply this research correctly also how to
develop this research further.

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CHAPTER II
LITERATURE REVIEW AND HYPOTHESES

2.1. Introduction:
This research shows the relationship among job autonomy, task interdependence,
job satisfaction, affective commitment and turnover intention of accountants in Nha

Trang organizations (enterprises/ companies). This chapter also provides an overview
of turnover intention which has been conducted by previous researchers. Based on
these studies, a conceptual model is proposed.
2.2. Theoretical review
This chapter provides an overview of the literature review relevant to this study.
It discusses literature related to job autonomy, task interdependence, job satisfaction,
affective commitment and turnover intention.
2.2.1. Job autonomy
Autonomy is the extent to which employees have the freedom and discretion to
plan, schedule, and carry out their jobs as desired. Hackman and Oldham (1975)
suggest that autonomy leads to the critical a psychological state of “experienced
responsibility for outcomes of the work”, which in turn leads to outcomes such as high
work effectiveness and high internal work motivation. Saragih (2011) finds that Job
autonomy is defined as the degree to which the job provides substantial freedom,
independence, and discretion to the individual in scheduling work and in determining
the procedures to be used in carrying it out.
Morgeson, Delaney-Klinger and Hemingway, 2005 say that Job autonomy has
been defined to reflect the extending to which job allows discretion, freedom, and
independence to schedule work, or lets employees to make decisions and select
methods to execute their tasks.
Job autonomy is the essential characteristic in shaping worker attitudes,
motivation, and behaviour (Fried & Ferris, 1987; Hackman & Oldham 1975). Job
autonomy is defined as “The degree to which the job provides substantial freedom,
independence, and discretion to the employee in scheduling the work and in

12


determining the processes to be used in carrying in out” (Hackman and Olham, 1980,
p.79; Hornung, Rousseau, 2007).

Breaugh (1985) identifies three facets of job autonomy are:
(1) Work method autonomy: the degree of discretion or choice individuals have
regarding the procedures or methods they utilize in going about their work.
(2) Work schedule autonomy: the extent to which workers feel they can control the
scheduling, sequencing or timing of their work activities.
(3) Work criteria autonomy: the degree to which workers have ability to modify or
choose the criteria for evaluating their performance.
Saragih (2011) also states that Job autonomy is believed could influence on job
satisfaction. Morgeson et al. (2005) explain that job autonomy becomes a critical
factor in raising employees’ intrinsic motivation and job satisfaction.
2.2.2. Task Interdependence
Interdependence is the degree to which the job depends on others and others
depend on it in order to complete the work. Task interdependence is the job
relationship to each other. According to Kiggundu (1981), there are two distinct forms
of interdependence: the extent to which work flows from one job to others jobs and the
extent to which a job is affected by work from others. Wageman and Baker (1997)
suppose that task interdependence reflects the degree to which an individual’s task
performance depends on the efforts or skills of others.
According to Kiggundu (1981); Lee, Earley, Lituchy, Wagner (1991), task
interdependence is the interconnectedness between tasks such that successful
performance of the other task. Thompson (1967) suggests that task interdependence
increases, there must be a corresponding increase in co-worker co-ordination,
communication, and mutual adjustment. However, cooperative efforts inhibit
successful performance of low interdependent tasks.
Goal setting provides relatively little coordination and works best in situations of
low to moderate levels of task interdependence. When task interdependence is high,
the setting of specific and difficult goals for individual outputs cannot be directly
measured. If tasks are low in interdependence, this will allow individuals to
performance in a quasi-autonomous fashion such that the setting of individual’s goals
does not adversely affect performance.

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According to Wageman & Baker (1997), task interdependence is often
considered the extent to which an individual’s task performance depends on the efforts
and skills of others.
2.2.3. Job Satisfaction
Locke (1976) suggests that job satisfaction as a ‘pleasurable or positive
emotional state resulting from the appraisal of one’s job or job experiences’. Thus, job
satisfaction is often considered as a work-related attitude with potential antecedent
conditions (such as autonomy and pay) and potential consequences (such as
absenteeism and job performance).
According to Spector (1997), job satisfaction is considered as an emotional
reaction to work and the different facets of work nature. This reaction can be positive
or negative as it stems from the congruence between personal and work values.
Rose (2001) states job satisfaction can be divided into intrinsic and extrinsic
satisfaction. Intrinsic satisfaction is associated with the content of one’s job, such as
autonomy, degree of responsibility, variety of skills, supervision ...; extrinsic
satisfaction is also associated with one’s work environment (working conditions), such
as working hours, safety, promotion opportunities, tangible rewards and other bonuses.
Therefore, it is necessary to adopt a more detailed measurement of satisfaction for both
intrinsic and extrinsic characteristics.
Apart from the impact of satisfaction on performance and intention to leave, the
former also serves as an indicator of cost saving. In organizations, the rates of turnover
and other kinds of costs are directly proportional. If the employees quit their job,
expenses of their organizations will increase. These expenses include the cost of hiring
and training the new personnel. According to Silverthorne (2005), if employees feel
low or dissatisfaction, their efforts contribute to the achievement of the organizational
goals is decreased. This leads to a decrease of organizational performance.
2.2.4. Affective Commitment

Meyer & Allen (1997) suggest that this component is the emotional attachment
of identification and involvement, established between workers and an organization.
Affectively committed workers are in the disposition of affecting important efforts for
benefiting the organization, as well as having strong intention of maintaining in it
(Lillian, Freeman, Rush & Lance, 1999).

Meyer and Allen (1997) suggest that
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affectively committed employees are expected to have a set of positive reactions and
behaviors in workplaces, as well as willingness to contribute for the organization
purposes. The effects of affective organizational commitment have been a clear focus
of literature, especially regarding its consequences on workers performances.
Following this line of reasoning, the literature has been relating affective
organizational commitment with absenteeism (Hackett, Bycio, & Hausdorf, 1994),
turnover intentions (Somers, 1995), organizational citizenship behaviours (Meyer and
Allen, 1997), organizational perception of justice (Randall & Mueller, 1995;
Viswesvaran & Ones, 2002), and job satisfaction (Rue & Byars, 2005; Chen, 2007).
Because affective commitment is component of organizations, this part will
discuss about organizational commitment. Then it will explain why this research
chooses affective commitment to be variable.
2.2.4.1. Organizational commitment
According to Allen & Meyer (1990), organizational commitment is regarded as
an attitude, as it relates to individuals’ mindsets about the organizational. Gbadamosi
(2003) says that the more favourable an individual’s attitudes toward the
organizational, the greater the individual’s acceptance of the goals of the
organizational, as well as their willingness to exert more effort on behalf of the
organization. Meyer and Allen (1991) introduces three-component model of
organizational commitment is therefore of relevance to this research. This model

includes affective commitment (One’s emotional attachment to his or her
organization), continuance commitment (being cognizant of the costs associated with
leaving one’s organization), and normative commitment (feeling obligated to remain
with an organization).
Meyer & Allen (1997) also show that affective commitment is employees’
wanting to stay, continuance commitment is employees’ needing to stay, and
normative commitment is employees’ feeling though one ought to stay. Armenakis et
al (2007), believe that commitment is an important criterion variable in assessing the
ways in which organizational change affects the relationship of organization employee.
Mowday et al, (1982) suggest that commitment is considered as an attitude that
reflects the nature and quality of the linkage between an employee and an
15


organization, an employee and organization’s goals. Individuals come to organizations
with certain needs, skills, expectations and they hope to find a work environment
where they can use their abilities and satisfy their needs. When an organization can
provide these opportunities, the likelihood of increasing commitment is increased. It is
obvious that this exchange doesn’t mean exploitation of employees.
2.2.4.2. Why this research choose affective commitment as a variable
This research focuses on affective commitment because it is a psychological and
individual-level variable that primarily hinges on the fulfilment of personal needs (e.g
growth need strength), while the others such as normative and continuance
commitment rely on some extent on factors external to the individual (e.g, social
norms and job market quality (Meyer & Allen, 1996). Moreover, according to Mathieu
& Zajac, 1990; Meyer et al.( 2002), affective commitment tends to correlate strongly
and consistently with organizational-relevant and employee-relevant outcomes,
whereas the relationships that exist between such outcomes and normative and
continuance commitment tend to be inconsistent and not as strong. It is for these
reasons that other researchers (e.g., Chen, Goddard, & Casper, 2004) have also

focused their research on affective commitment, rather than all three forms of
commitment.
Affective commitment, one of three component dimensions, refers to an
emotional attachment to the organization based on feelings of loyalty toward the
employer. Most empirical studies of organizational commitment have focused on
affective commitment. Rhoades et al (2002) suggest that affective commitment is the
strongest and most consistent predictor of organizationally desired outcomes such as
employee retention.
2.2.5. Turnover Intention
According to Nazim (2008), employee turnover is defined as the intention to exit
an organization voluntarily. The job satisfaction and turnover intention are inversely
related. Vecchio (2000) sates intention to leave is strong when total job satisfaction is
low, when job satisfaction remains at a high level, employee turnover is low.
Nevertheless, it must be stressed that this relationship is not necessary observed in all
circumstances. Some people remain in their jobs although they do not feel satisfied.

16


2.3. The relationship among hypothesized variables
2.3.1. Job autonomy and Job satisfaction
According to Hackman and Oldham (1975, 1976), job autonomy refers to the
degree which task allows the operator the freedom to control and make decisions about
his own work processes. Menguc and Bhuian (2004) indicate that a high degree of job
autonomy, control in scheduling, and freedom in doing the job. This investigation
offers interesting findings because respondents (salespersons) reported higher level of
satisfaction if they perceive their job provides higher level of autonomy, identity, and
feedback. The result of research shows that job autonomy was positively and
significantly related to job satisfaction for the establishment group and for the
maintenance group, but for the exploration group.

Job autonomy also promotes positive affect such as higher job satisfaction. SalerSmith, El-kot and Leat (2003) found the work criterion, autonomy, was associated
with job satisfaction in a non -Western context (Egypt) through a manufacturing
facility study. The purpose of this research is to check the relationship between job
autonomy and job satisfaction of accountants in Nha Trang organizations.
H1: Job autonomy directly and positively influences on job satisfaction.
2.3.2. Task interdependence and Job satisfaction
Interdependence reflects the degree to which the job depends on others and
others depend on it in order to complete the work. As such, interdependence reflects
the connection of job to each other. When task interdependence requires employees to
coordinate their work with others on an ongoing basis, interaction and proximity
heighten the vividness of contrasts (Kiggundu, 1983), such as those based on
employment status.
Shaw et al (2000) found that task interdependence and preference for group work
activities were positively associated with satisfaction and performance. Van der Vegt
et al. (2000) also reported a positive relationship between task interdependence and
individual job satisfaction and commitment.
H2: Task interdependence directly and positively influences on job satisfaction
2.3.3. Job satisfaction and Affective commitment
Luthans (1992) stated that organizational commitment is directly related to the
desire to maintain membership in the organization, the willingness of employees to
17


exert considerable effort on behalf of the organization and a strong belief in and
acceptance of an organization’s goals and values. According to Meyer and Allen
(1991), the components of organizational commitment are Affective Commitment,
Continuance Commitment, Normative Commitment.

Affective commitment is the

affective bond an individual feels toward the organization, characterized by
identification and involvement with the organization as well as enjoyment in being a
member of the organization (Allen and Meyer, 1990; Meyer and Allen, 1997;
Mowday, Porter, and Steers, 1982).
According to Yücel (2012), job satisfaction is one of the most antecedents of
organizational commitment and turnover intention. The finding suggests that high
levels of job satisfaction results in higher commitment and lower turnover intention.
Therefore job satisfaction positively influences on affective commitment, continuance
commitment, and normative commitment while it is negatively impact on turnover
intention.
H3: Job satisfaction is directly and positively influences on affective commitment
2.3.4. Job satisfaction and Turnover intention
Turnover intention has been incorporated into most employee turnover models in
the published literature. Turnover intention is defined as an employee’s intent to find a
new job with another employer within the next year.
Job satisfaction has been shown to be the main predictor of turnover intention
(Larrabee, et al., 2003; Parry, 2008). Ding and Lin (2006) found that the negative
direct effect of job satisfaction on turnover intentions and the indirect effect through
organizational commitment are stronger for U.S. hospital employees than for
Taiwanese hospital employees
Lambert et al. (2001) states that employee turnover can be predicted using
comprehensive measures of job satisfaction; otherwise stated, high job satisfaction is
associated with low employee turnover. In addition, the research shows that the
relationship between job satisfaction and actual employee turnover is moderated by
intentions.
H4: Job satisfaction is directly and negatively influences on Turnover intention
2.3.5. Affective commitment and Turnover intention

18

Stallworth (2004) examines organizational commitment in the accounting
environment by focus on the antecedents and the consequences of organization
commitment and turnover intention. Results suggest that organizational commitment,
especially affective commitment, is the best predictor of turnover.
Meyer, Stanley, Herscovitch, and Topolnytsky (2002) indicate that affective
commitment is negatively correlated with turnover and job satisfaction. Griffeth, Hom &
Gaertner, (2000) and Meyer et al., (2002) proves that affective commitment is negatively
correlated with employees turn over intention. Employees with affective commitment are
more to have intentions to remain with the organization (Meyer, et al., 1993).
Affective commitment has developed strong research background with turnover
intention (Mowday, Porters & Steers, 1982; Griffeth et al., 2000).
H5: Affective commitment is directly and negatively influences on Turnover intention
2.4. Concept framework of the study
Based on the above studies, a conceptual model is proposed. Details about a
conceptual model and it hypotheses as follows:
Job autonomy

H1 (+)

H4 (-)

Turnover
Intention

H5 (-)
Job
Satisfaction

Task

Interdependence

H2 (+)

H3 (+)

Affective
commitment

Figure 2.1: A Conceptual Model
Where:
H1: Job autonomy directly and positively influences on job satisfaction.
H2: Task interdependence directly and positively influences on job satisfaction
H3: Job satisfaction is directly and positively influences on affective commitment
H4: Job satisfaction is directly and negatively influences on Turnover intention
H5: Affective commitment is directly and negatively influences on Turnover intention

19


CHAPTER III
METHODOLOGY
This chapter is divided to five parts: the first part is the research process; the
second part is conceptual variables and measurement scales; the third part is the results
of in-depth qualitative research interviews; the forth part is sampling methods; and the
last part introduces the methods to analyze data includes explanation of survey
measurement, the questionnaire data analysis using method.
3.1. Research Process
The process of this study is conducted as given in the table below:
Table 3.1: Research process

The process of this study
Step1

Identifying the Problem

Step 2

Literature review

Step 3

Research model (Conceptual Model)

Step 4

Measurement scales

Step 5

Qualitative Survey

Step 6

Final measurement and Questionnaire forming

Step 7

Data Collection of Official Survey
Data analysis

Step 8

1. Reliability Analysis - Cronbach’s Alpha
2. Validity Analysis - Exploratory Factor Analysis
3. Hypothesis Testing - Regression and ANOVA Analysis

Step 9

Conclusions & Recommendations

3.2. Conceptual variables and measurement scales
The questionnaire was designed jointly by collecting information from the
previous researchs. These sessions were designed to gain qualitative insights about the
current situation of accountants in Nha Trang and identify matters that were important
for them.
Multiple-item Likert-type instruments were used to measure the study constructs.
Responses to each item were elicited on 7-point scale, ranging from strongly disagree
to strongly agree or from strongly dissatisfied to strongly satisfied and from very
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unlikely to very likely.
3.2.1. Job autonomy
Autonomy was measured by using the three items from the Job Diagnostic survey
(Hackman and Oldham, 1980). Sample items are “the job gives me considerable
opportunity for independence and freedom in how I do the work” and “My job permits
me to decide on my own how to go about doing the work.” However, this research
uses the four items to measure job autonomy from Ahuja, Macknight, Chudoba,
Kacmar, and George (2007), for example, “I control the content of my job”, “I set my
own schedule for completing assigned tasks”.

3.2.2. Task interdependence
Langfred(2007) also adopt the instrument with 6 items from Kiggundu (1983).
The items included “Team members frequently have to coordinate their efforts with
each other” and “Team members have to work together to get team task done”.
Saler-Smith, El-Kot, & Leat (2003) who adopt a five-item scale developed by Van
der Vegt, Emans and Van de Vliert (2000) based on previous research by Kiggundu
(1983) used to assess the extent to which individuals have to work interdependently
with others in their workplace. A sample item is “I depend on my colleague for the
completion of my work”. This research also adopts the instrument of Kiggundu (1983)
for measuring the task interdependence. The sample items “The job depends on the
work of many different people for its completion”, “Unless my job gets done, other job
cannot be completed”.
3.2.3. Job Satisfaction
There are many authors who have measured Job satisfaction with different items.
For example, Job satisfaction was measured by the job satisfaction survey developed
by Spector (1997). In this research, nine facets of job satisfaction were identified, they
are: pay, promotion, supervision, benefits, contingent rewards, operating procedures,
co-workers, nature of the work and communication
In this research, we use job satisfaction measured items from Youself (2000). In
his research, Job satisfaction was measured using 24 items adopted from the Minnesota
Satisfaction Questionnaire (MSQ) developed by Hackman et al (1976). Six dimensions
of job satisfaction, namely working conditions, payment, promotion, supervision, co21


workers, and security were measured. Each subscale of the six subscales consists of
four items.
In this research, we just use 6 items that represent for 6 dimensions of job
satisfaction: working condition, pay, promotion, supervision, co-workers and security
to measure job satisfaction. A seven-point response scale was employed, ranging from
1 (strong dissatisfied) to 7 (strongly satisfied).

3.2.4. Affective commitment
Mowday, Steers and Porter (1982) used 8 items scale to measure affective
organizational commitment. Meyer et al (1993), used 12 items to measure
organizational commitment. This scale is designed to measure two dimensions of
organizational commitment (affective commitment and continuance commitment).
However, there was 5 items scales which using to measure affective commitment in
this research.
Respondents used a 7-point Likert-type scale (1=strongly disagree to 7=strongly
agree) to rate their agreement with statement such as, “I would be very happy to spend
the rest of my career with this organization”.
3.2.5. Turnover intentions.
In research of Vakola and Nikolaou (2005), the respondents’ answers show
clearly their turnover intention (1=highly leave the company within the next six
months, 7= very likely to leave the company within the next six months). Karatepe,
Uludage (2008) used three-item scale with 5-point scale to measure employees’
turnover intention. He adopted the instrument from Singh et al (1996). These three
items are “It is likely that I will actively look for a new job next year”, “I often think
about quiting”, “I will probably look for a new job next year”.
However, this research applies the five items to measure turnover intention from
Michaels and Spector (1982); Allen and Meyer (1990); Meyer, Allen, and Smith,
(1993) with the scale of measurement is seven-point scale (1=very unlikely, 7=very
likely).

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3.2.6. Questionnaire’s measurement items:
(The questionnaire’s measurement items are built on the adjusted questionnaire
from pilot survey.)
Table 3.2: Measurement scale

Measurement items

Author/
resource
Ahuja,

I. Job Autonomy
1. I control the content of my job
QA 2. I have a lot of freedom to decide how I perform assigned task
3. I set my own schedule for completing assigned tasks
4. I have authority to initiate project at my job

Macknight,
Chudoba,
Kacmar, Joey
F. George
(2007)

II. Task interdependence
1. The job requires me to accomplish my job before others
complete their job
QI 2. Other job depend directly on my job
3. Unless my job gets done, other job cannot be completed
4. The job activities are greatly affected by the work of other

Kiggundu,
1983

people
5. The job depends on the work of many different people for its

completion
III. Job satisfaction
1. I am satisfied with my working condition
2. I am satisfied with my pay
3. I am satisfied with my promotion

Yousef, 2000

4. I am satisfied with my supervision
5. I am satisfied with my co-workers
QS 6. I am satisfied with my security

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