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Journals / Muhasebe Bilim Dünyası Dergisi / 2026 / Cilt: 24 Sayı: 2

THE MEDIATING ROLE OF OCCUPATIONAL COMMITMENT IN THE EFFECT OF PERSON-JOB FIT AND OCCUPATIONAL SOCIAL STATUS ON INTENTION TO LEAVE THE OCCUPATION: AN EMPIRICAL RESEARCH ON THE ACCOUNTING PROFESSION

İŞE UYUMUN VE STATÜ ALGISININ MESLEKTEN AYRILMA NİYETİNE ETKİSİNDE MESLEKİ BAĞLILIĞIN ARACILIK ROLÜ: MUHASEBE MESLEĞİNE YÖNELİK GÖRGÜL BİR ARAŞTIRMA

Hakan Vargün(KARABÜK ÜNİVERSİTESİ)0000-0002-7781-0912
Ozan Büyükyılmaz(KARABÜK ÜNİVERSİTESİ)0000-0001-5499-1485
Hasan Uygurtürk(KARABÜK ÜNİVERSİTESİ)0000-0002-9252-0155
Pages
482–504
Publication Date
2022-06-30
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Occupational commitment has a partial mediating role on both relationships in intention to leave the profession.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This paper aims to determine the effect of person-job fit and occupational social status on the intention to leave the occupation, and to determine the mediating role of professional accountants’ commitment in these relationships.
📊
Key Findings & Data:Data are obtained from 257 professional accountants working in the Western Black Sea region in Turkey via a questionnaire and analyzed by structural equation modeling path analysis.
💡
Conclusion & Impact:Occupational commitment has a partial mediating role on both relationships in intention to leave the profession.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Muhasebe Mesleği · Muhasebe Meslek Mensubu · Mesleki Bağlılık

Abstract

This paper aims to determine the effect of person-job fit and occupational social status on the intention to leave the occupation, and to determine the mediating role of professional accountants’ commitment in these relationships. Data are obtained from 257 professional accountants working in the Western Black Sea region in Turkey via a questionnaire and analyzed by structural equation modeling path analysis. The findings show that the increase in the perception of person-job fit and occupational social status decreases the intention to leave the occupation. Occupational commitment has a partial mediating role on both relationships in intention to leave the profession.

Özet

Araştırmanın amacı, muhasebe meslek mensuplarının kişi-iş uyumu ve mesleki statü algılarının işten ayrılma niyeti üzerindeki etkisini tespit edebilmek ve mesleki bağlılığın bu ilişkilerdeki aracılık rolünü belirleyebilmektir. Nicel araştırma tasarımı kapsamında amaca uygun olarak hazırlanan anket formuyla, Batı Karadeniz bölgesinde çalışan 257 muhasebe meslek mensubundan veri sağlanmıştır. Hipotezleri test etmek için yapısal eşitlik modellemesi çerçevesinde yol analizi kullanılmıştır. Analiz sonuçları muhasebe meslek mensuplarının kişi-iş uyumunun ve mesleki statü algısının yükselmesinin meslekten ayrılma niyetini azaltacağını göstermektedir. Bununla birlikte mesleki bağlılığın, hem kişi-iş uyumu ile meslekten ayrılma niyeti hem de mesleki statü algısı ile meslekten ayrılma niyeti arasındaki ilişkide kısmi aracılık rolü bulunmaktadır.

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Cite This Article

Vargün, H., Büyükyılmaz, O., Uygurtürk, H. (2022). THE MEDIATING ROLE OF OCCUPATIONAL COMMITMENT IN THE EFFECT OF PERSON-JOB FIT AND OCCUPATIONAL SOCIAL STATUS ON INTENTION TO LEAVE THE OCCUPATION: AN EMPIRICAL RESEARCH ON THE ACCOUNTING PROFESSION. Muhasebe Bilim Dünyası Dergisi, Cilt: 24 Sayı: 2, 482–504. https://doi.org/10.31460/mbdd.875590

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