Turnover intentions and job performance of accountants: The role of religiosity and spiritual intelligence

Abstract

This paper examined the turnover intentions of accountants practicing with audit firms in Ghana. The study specifically, investigated the factors that influence the intentions of accountants to quit their jobs and further ascertained if the intentions to quit have any implications on the job performance of accountants. A survey method of research was adopted and a set of questionnaires was administered to accountants working with accounting firms certified and approved by the Institute of Chartered Accountants, Ghana (ICAG). The hypothesized relationships of the study were tested using the Partial Least Square-based structural equation modeling technique. The findings of this study demonstrate that organizational commitment, job satisfaction, emotional exhaustion, and religiosity are good predictors of turnover intentions of accountants. Further, our analysis also indicates that turnover intentions impact negatively on job performance of accountants. Our findings have two important implications. First, we highlight the relevance of the spiritual dimension of the determinants of turnover intentions by demonstrating with evidence that the extent of an individual’s attachment and commitment to religious values and beliefs have important implications on turnover intentions. Second, while job performance has been found to influence turnover intentions of employees, the evidence provided in this study suggests that turnover intentions are also a good predictor of employees’ job performance.