Business Commons^™

Managerial Accountants, The Equity Theory, Job Satisfaction, And Intent To Leave, Philip N. Gilmore

Faculty Dissertations

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 …