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The Impact of Social Comparison on Accountants' Job Satisfaction and Turnover Intention in Hanoi, Vietnam

Hai Dinh Thi Thanh, Lich Hoang Khac

Annals of Computer Science and Information Systems

2021

Vol. 28

121--127

Corporate accountants might be faced with many ethical dilemmas and pressures, some of which are complex and difficult to resolve. Besides, they tend to compare themselves to others in terms of their successes at work. These comparisons may lead to their dissatisfaction and turnover intention. The purpose of this study is to explore the social comparison of accountants working in Hanoi affects their satisfaction and their turnover intention. This study uses quantitative research to analyze data collected from 243 accountants working in Hanoi. Respondents completed measures of upward comparisons, downward comparisons, job satisfaction, and turnover intention. Research results showed that social comparisons affect accountants’ job satisfaction and turnover intentions. The upward comparison was found to be positively related to job satisfaction and negatively related to turnover intention. The downward comparison was found to be negatively related to job satisfaction and positively related to turnover intention. Base on the results of collected data analysis, several solutions are suggested for enterprises to improve satisfaction levels of accountants and reduce their turnover intention as the solution of designing job descriptions, solution of building up a standard system of employee appraisal, solutions of building a culture of employee respect and encouragement. The measures created to assess the degree to which individuals make downward and upward social comparisons when assessing their career progress should be tested in additional occupations and studies. Future research should investigate how social comparisons influence career attitudes beyond considering feelings of relative deprivation.

The management of careers in European Space for Romanian economic liberal professionals

Raluca I O, Olimpia M C

Polish Journal of Management Studies

2013

Vol. 7

115--123

This paper identifies the present possibilities for a Romanian economic professional (accountant, auditor) to pursue a career in the European Space, it also presents the potential possibilities to follow in view of the amended Directive. Through a multi-criterial analysis we presented a multi-faceted situation that today takes place in all the EU states not only in Romania. Hence we identified the need for a common framework for all the professional from EU states from the economic liberal professions, in order to have a proper regulated labour market all across the EU respecting one of the fundamentals of the EU Treaty: freedom to work in in each and every state member.

Artykuł identyfikuje obecne możliwości dla rumuńskich specjalistów z obszaru ekonomii (księgowy, audytor) dla kontynuowania kariery w europejskiej przestrzeni, przedstawia również potencjalne możliwości z punktu widzenia zmieniających się dyrektyw. Poprzez wielokryterialne analizy, prezentujemy wieloaspektową sytuację która dzisiaj ma miejsce w we wszystkich krajach UE, nie tylko w Rumunii. Dlatego też zidentyfikowano potrzebę wspólnych ram dla wszystkich specjalistów z obszaru ekonomii, w celu uzyskania odpowiednio uregulowanego rynku obejmującego cały obszar UE i przestrzegającego jednego z fundamentów Traktatu UE: wolności pracy w każdym kraju członkowskim.