Occupational stress and employee turnover intentions in accounting firms in China

Abstract

The purpose of this study is to find the relationship between occupational stress and auditor turnover intentions in Chinese accounting firms. Five variables were selected in this study by reviewing the research status and models of turnover intentions in various countries, also according to the specific views of Chinese auditors on turnover intentions. Four hypotheses and a theoretical model were built based on the characteristics of Chinese accounting firms. Samples were collected from Chinese accounting firms via questionnaire. Results found that the relationship between overload quantity of work and occupational stress was positive; the relationship between career progress opportunities and occupational stress, the relationship between occupational stress and organizational commitment, and the relationship between organizational commitment and turnover intentions were negative. According to the empirical results, combined with the particularity of Chinese accounting firms, relevant suggestions were put forward by the author for accounting firms in China to improve work arrangement and job opportunity mechanisms.