UNIVERSITY OF GHANA COLLEGE OF HUMANITIES THE EFFECTS …

UNIVERSITY OF GHANA

COLLEGE OF HUMANITIES

THE EFFECTS OF THE ANTECEDENTS AND CONSEQUENCES OF

EMPLOYEE TURNOVER INTENTION ON ACCOUNTANTS’ JOB

PERFORMANCE IN GHANA

BY

DORDUNU WISDOM

(10364694)

A THESIS PRESENTED TO THE DEPARTMENT OF ACCOUNTING, UNIVERSITY OF GHANA BUSINESS SCHOOL, UNIVERSITY OF GHANA, LEGON, IN PARTIAL FUFILLMENT OF THE REQUIREMNT FOR THE AWARD OF DEGRE OF MASTER OF PHILOSOPHY (M.PHIL) IN ACCOUNTING

JULY, 2018.

University of Ghana http://ugspace.ug.edu.gh

i

DECLARATION

I, DORDUNU WISDOM, do hereby declare that this thesis is the original work carried out by

me, and that, to the best of my knowledge, it contains neither materials previously published by

another person nor materials submitted in part or in whole for the award of any academic

qualification in any institution of higher learning with the exception of supporting literature that

has been duly acknowledged and referenced in the text.

.................................................... ……………………

DORDUNU WISDOM DATE

(10364694)


ii

CERTIFICATION

We hereby certify that this thesis was supervised in accordance with the procedures laid down

by the University.

…...………………………………… .……………………..

DR. GODFRED MATTHEW YAW OWUSU DATE (SUPERVISOR)

…………………………………………… ………………………

DR. SAMUEL NANA YAW SIMPSON DATE

(SUPERVISOR)


iii

DEDICATION

This work is dedicated to Mrs. Comfort Dordunu and Albert Nana Kwame Baafi


iv

ACKNOWLEDGEMENT

To him who is all knowing and all powerful be the glory forever more. I am grateful of the

Almighty God who through his infinite mercy has guided my steps from my origin to now, be

praise and glory. I am equally grateful to Dr Godfred Matthew Yaw Owusu and Dr Samuel

Nana

Yaw Simpson. I am also grateful to all faculty members of the Department of Accounting

University Of Ghana Business School especially Dr Cletus Agyenim- Boateng and Mrs Edem

Welbeck for their encouragement and support. I acknowledge the unflinching support of Most

Rev. Charles Gabriel Palmer- Buckle, Msgr. Jonathan T. A. Ankrah, Rev. Fr. Donatus Pallu, Mr

Christian Wordie, Gabriel Kwame, Mr. John Baptist Nibenee, Mr and Mrs Anthony Akuamoah

Boateng, Miss Lydia Normenyo and Miss Diana Asare- Bediako. To Mrs. Maureen Oquaye, I

am very grateful for your support. Finally to my family especially, Mrs Angelina Adama, Mrs

Emelia Salami, Mr. Hope Dordunu and Mr. Anthony Dordunu, I ask for divine protection upon

you for your encouragement.


v

TABLE OF CONTENTS

DECLARATION ............................................................................................................................. i

CERTIFICATION .......................................................................................................................... ii

DEDICATION ............................................................................................................................... iii

ACKNOWLEDGEMENT ............................................................................................................. iv

TABLE OF CONTENTS ................................................................................................................ v

LIST OF FIGURES ....................................................................................................................... ix

LIST OF TABLES ........................................................................................................................... x

LIST OF ABBREVIATIONS ....................................................................................................... xi

ABSTRACT ................................................................................................................................. xii

CHAPTER ONE: INTRODUCTION.............................................................................................. 1

1.0 Background of the Study ...................................................................................................... 1

1.1 Statement of the problem ...................................................................................................... 4

1.2 Purpose of the Research ........................................................................................................ 6

1.3 Objectives of the Study ......................................................................................................... 7

1.4 Significance of the Research ................................................................................................. 7

1.5 Organization of the Study ..................................................................................................... 8

CHAPTER TWO: LITERATURE REVIEW .................................................................................. 9

2.0 Introduction ........................................................................................................................... 9

2.1 Theoretical Background ........................................................................................................ 9

2.1.1 Theory of Planned Behavior ......................................................................................... 10

2.1.2 Social Identity Theory .................................................................................................. 12

2.2 Empirical Review ................................................................................................................ 13

2.2.1 Accountants Job Performance ...................................................................................... 13

2.2.2 Turnover Intention ........................................................................................................ 20

2.2.3 Religiosity, turnover intentions and job performance .................................................. 25

2.2.4 Spiritual Intelligence..................................................................................................... 27

2.2.5 Workplace spirituality ................................................................................................... 29

2.2.6 Spiritual Intelligence, Turnover Intentions and Job Performance ................................ 32


vi

2.2.7 Emotional Exhaustion................................................................................................... 33

2.2.8 Emotional exhaustion, turnover intentions and Job performance ................................ 35

2.2.9 Turnover Intentions in accounting firms ...................................................................... 36

2.2.10 Accountants‟ Job Satisfaction .................................................................................... 38

2.3 Research framework and hypotheses development ............................................................ 40

2.3.1 Organizational Commitment and Turnover Intention .................................................. 41

2.3.2 Job Satisfaction and Turnover Intention ....................................................................... 42

2.3.3 Religiosity and Turnover Intention ............................................................................... 43

2.3.4 Spiritual Intelligence and Turnover Intention .............................................................. 44

2.3.5 Emotional Exhaustion and Turnover Intention ............................................................ 45

2.3.6 Turnover Intention and Accountant Job Performance .................................................. 45

2.4 Chapter summary ................................................................................................................. 46

CHAPTER THREE: METHODOLOGY ...................................................................................... 47

3.0 Introduction ......................................................................................................................... 47

3.1 Research Paradigm .............................................................................................................. 47

3.1.1 Positivism ..................................................................................................................... 48

3.2 Research Design .................................................................................................................. 50

3.3 Research Strategy ................................................................................................................. 52

3.4 Unit of Analysis .................................................................................................................. 53

3.5 Population and sample selection ......................................................................................... 53

3.6 Sampling Technique ........................................................................................................... 55

3.7 Research Instruments .......................................................................................................... 56

3.8 Data and sources of Data .................................................................................................... 56

3.9 Questionnaire Design .......................................................................................................... 57

3.10 Measurement of constructs ................................................................................................ 58

3.11 Pilot Study .......................................................................................................................... 59

3.12 Ethical Considerations ....................................................................................................... 59

3.13 Administration of Questionnaire ........................................................................................ 60

3.14 Data Preparation and analysis Process ............................................................................... 61

3.15 Data Analysis technique..................................................................................................... 61

3.15.1 Structural Equation Modeling (SEM) ......................................................................... 62


vii

3.15.2 Covariance Based SEM (CB SEM) ............................................................................ 63

3.15.3 Partial Least Square SEM (PLS SEM) ....................................................................... 63

3.15.4 Guidelines for using CB SEM or PLS SEM............................................................... 64

3.15.5 Reflective and formative constructs ........................................................................... 66

3.15.6 Assessing the measurement and structural models ..................................................... 68

3.15.7 Mediation Analysis ..................................................................................................... 71

3.16 Chapter summary ............................................................................................................... 72

CHAPTER FOUR: ANALYSIS AND DISCUSSION OF RESULTS ......................................... 73

4.0 Introduction ......................................................................................................................... 73

4.1 Profile of Respondents ........................................................................................................ 73

4.2 Descriptive statistics of Constructs ..................................................................................... 77

4.3 Framework of Analysis ....................................................................................................... 80

4.4 Empirical Results from the PLS – SEM ............................................................................. 83

4.5 Indicator Reliability ............................................................................................................ 83

4.5.1 Internal consistency Reliability .................................................................................... 83

4.5.2 Convergent Validity ..................................................................................................... 84

4.5.6 Discriminant Validity ................................................................................................... 84

4.6 Analysis of the Structural Model Results ........................................................................... 89

4.6.1 Variance Inflation Factor (VIF) Results ....................................................................... 89

4.6.2 The coefficient of determination (R2) .......................................................................... 92

4.6.3 Blindfolding .................................................................................................................. 93

4.6.4 Evaluation of Path Coefficients .................................................................................... 94

4.7 Hypotheses Testing ............................................................................................................. 95

4.7.1 Organizational commitment and Turnover Intention (H1)........................................... 95

4.7.2 Job Satisfaction and Turnover Intention (H2) .............................................................. 96

4.7.3 Religiosity and Turnover Intention (H3) ...................................................................... 96

4.7.4 Spiritual Intelligence and Turnover Intention (H4) ...................................................... 97

4.7.5 Emotional Exhaustion and Turnover Intention (H5) .................................................... 98

4.7.6 Turnover Intention and Accountant Performance (H6) ................................................ 98

4.8 Discussion of Mediation Analysis .................................................................................... 100

4.8.1 Organizational commitment and Accountant Performance........................................ 102


viii

4.8.2 Job Satisfaction and Accountant Performance ........................................................... 103

4.8.3 Religiosity and Accountant Performance ................................................................... 103

4.8.4 Spiritual Intelligence and Accountant Performance ................................................... 104

4.8.5 Emotional Exhaustion and Accountant Performance ................................................. 104

4.9 Chapter Summary ............................................................................................................. 105

CHAPTER FIVE: SUMMARY, CONCLUSIONS AND RECOMMENDATIONS ................. 106

5.0 Introduction ....................................................................................................................... 106

5.1 Summary of findings ......................................................................................................... 106

5.2 Implications of the findings .............................................................................................. 109

5.3 Limitations of the Study ..................................................................................................... 110

5.4 Recommendations .............................................................................................................. 111

5.5 Suggestions for Future Research....................................................................................... 112

5.6 Contributions ...................................................................................................................... 113

REFERENCES ............................................................................................................................ 115

APPENDIX ................................................................................................................................. 122


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LIST OF FIGURES

Figure 2.1: Conceptual framework ............................................................................................... 41

Figure 3.1: Forms of Construct .................................................................................................... 67

Figure 4.1: Conceptual Framework .............................................................................................. 80

Figure 4.2: Path diagram .............................................................................................................. 82


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LIST OF TABLES

Table 3.1: Classification of firms in Ghana based on revenue ..................................................... 54

Table 3.2: Distribution of firms in Ghana ..................................................................................... 55

Table 4.1: Demographic Characteristics of Respondents ............................................................. 75

Table 4.2: Descriptive for Indicators .......................................................................................... 129

Table 4.3: Fornell and Larcker criterion of Discriminant validity. .............................................. 86

Table 4.4: Results of Heterotrait-monotrait Ratio (HTMT) analysis. .......................................... 86

Table 4.5: Cross loadings ............................................................................................................. 87

Table 4.6: The results of outer VIF ............................................................................................... 90

Table 4.7: R Squared..................................................................................................................... 93

Table 4.8: Blindfolding ................................................................................................................ 94

Table 4.9: Path Coefficients, Direct Effect (P-value), Significant Level for All Hypothesized

Paths. ........................................................................................................................................... 99

Table 4.10: Total indirect effects of constructs .......................................................................... 102


xi

LIST OF ABBREVIATIONS

ACCA Association of Chartered Certified Accountants AVE Average Variance Extracted CA Cronbach Alpha CB SEM Covariance Based Structural Equation Modelling CET Critical Existential Thinking CIMA Chartered Institute of Management Accountants CR Composite Reliability CSE Conscious State Expansion ECH Ethics Committee for the Humanities EE Emotional exhaustion EQ Emotional quotient ERG Existence, Relatedness and Growth HTMT Heterotrait- Monotrait ICAG Institute of Chartered Accountant, Ghana IFAC International Federation of Accountants IFRS International Financial Reporting Standards IQ Intelligence Quotient JP Job Performance KPMG Klynveld Peat Marwick Goerdeler OC Organizational Commitment PLS SEM Partial Least Square Structural Equation Modelling PMP Personal Meaning Production PWC Price Waterhouse Coopers R Religiosity


xii

SD Standard Deviation SEM Structural Equation Modelling SI Spiritual Intelligence SPSS Statistical Package for the Social Sciences TA Transcendental Awareness VIF Variance Inflation Factor

ABSTRACT

High employee turnover among accountants is a phenomenon that has assumed a global

dimension requiring more attention from all stakeholders. So, this study investigates the effects

of the antecedents and consequences of turnover intention on accountants Job Performance.

Using evidence from Ghana, the study employed the survey research strategy. A total of 337

respondents (Accountants) working in 225 Auditing firms in Ghana were surveyed. The study

analysed the hypothesized relationships using the Partial Least Square Structural Equation

Modelling technique. The findings indicate that religiosity had no influence on Accountant Job

Performance. However, organizational commitment, Job Satisfaction, Emotional Exhaustion

had significant effect on Accountant Job Performance. Although Spiritual intelligence had an

effect on Accountant job Performance, it was not significant. This study is relevant to policy and

practice in that it recommends that management should put in place structures which will curtail

high accountant turnover rate in the firms and by extension enhance their performance. It also

adds to the limited literature on the spiritual component (religiosity and spiritual intelligence) of

the human person which is less considered in predicting turnover intentions of Accountants.

Finally, it recommends that religiosity should be used in future studies as a moderating variable

on constructs predicting turnover intention on Accountants job performance.


1

CHAPTER ONE

INTRODUCTION

1.0 Background of the Study

An important issue that has attracted significant attention from stakeholders in the accounting

profession for decades is the high turnover rate of personnel in accounting firms (Park & Shaw,

2013). Generally, employee turnover has been defined as the average of those who exit the

organization shared by the number of employees in the organization within an era (Ongori,

2007). While issues of employee turnover have been studied extensively in prior studies (Ferris

& Breckenridge, 1986; Reed, Kratchman & Strawser, 1994; Weaver & Agle, 2002; Liu, 2005;

Masemola, 2011; Park & Shaw, 2013), it still remains very topical in the field of accounting as it

is one of the profession characterized by high employee turnover rate.

Statistics available globally indicate that employee turnover rate in most accounting firms is

higher than most of the other professions, and continues to be on the rise (Goldstein, 2014). In

the United States for instance, it is projected that close to 15% of accountants resign from their

jobs during the very first year of their engagement at work, while less than 50% survive their

second year (Hermanson, Dana & Hermanson, Roger, 1995). Similarly, a report of the

Professional and Business services in the United States where turnover rate of various

professions in the business field were compared, it came to light that the turnover rate of

accountants was 27.8% (U.S Annual employment turnover rates by industry and Geographical

Region 2000-2013). Within the context of Indonesia, Pradana & Salehudin (2013) report that less

than 50% of Accountants survive the first year of their engagement at work.


2

Within the context of Africa, the story is not different as turnover rates in most African countries

for the accounting profession is reported to be high. In South Africa for instance, a report by

Price Waterhouse Coopers (2014) estimates the turnover rate of Accountants to be approximately

23%. These statistics give a worrying trend of how the Accounting profession faces high rate of

employee turnover across the globe. Interestingly, the supply of accountants all over the world on

the other hand has been woefully inadequate relative to the demand over the years. The supply of

professional accountants in countries such as Germany, Hong Kong, Australia, and

Botswana have over the years fallen short of the market demand by between 40 to 80% (IFAC,

2007).

Statistically, the International Federation of Accountants‟ (IFAC) classifies the African continent

in particular as one of the most challenged in terms of the capacity to meet the demand for

accounting professionals (IFAC, 2007). Against the backdrop that the global demand of

accountants outweighs the current supply and the fact that turnover rates continues to be high in

the accounting profession, the need to examine the components that impact the turnover rates of

accountants cannot be overemphasized.

Kevin et al. (2004) argue that whereas there is no standard framework to comprehend

employee‟s turnover process wholly, a plethora of factors have been identified in the

interpretation of why employees quit their jobs. Among these factors include; stress (Fogarty &

Kalbers, 2006), job satisfaction (Awais, Malik, & Qaisar, 2015), organizational commitment


3

(Muindi & K ‟obonyo, 2015), organizational citizen behaviour (Anwar & Osman-gani, 2015),

organizational justice (Entesarfoumany & Danshdost, 2014), organizational instability (Ongori,

2007). While the relevance of these factors in explaining the turnover rates of employees is well

established in the literature, emerging studies (Yücel, 2012; Bluedorn et al., 2004) have argued

that an important way of examining the turnover rates of employees is to investigate their

turnover intention. From theoretical perspective, the hypothesis of Reasoned Action and the

hypothesis of Planned Behavior assert that the intention of an individual is usually an important

predictor of the actual behavior of that individual. Indeed, Johnson and Daily (1999) have earlier

demonstrated that between 9-25% of actual turnover is predicted by behavior.

Another key factor is religiosity. Ghana has been touted as a Religious country. With the advent

of the early missionaries into the Gold coast in the 15th century, not only was education

introduced but an aspect of mission was the introduction of the Christian religion. According to

the 2010 Housing and Population census, Christians form 71.2%, Islam 17.6%, Traditionalists

5.2%, others 0.8% with those not affiliated to any Religion being 5.3%. This goes to affirm that

the average Ghanaian Accountant or worker is affiliated to one Religious group or the other.

Organizations incur various costs when employees quit including costs of hiring new ones,

orientation, decreased productivity and temporary replacement costs. It is estimated that cost of

replacing accountants for instance who voluntarily quit their work is as much as 150% of the

former worker‟s salary (Haskins, Baglioni, & Cooper, 1990). This in part explains why studies

on turnover intentions has seen significant research attention in many disciplines including


4

Nursing (Lu, Lin, Wu, Hsieh, & Chang, 2002), Medicine (Lu & Xiao-min, 2017) Psychology

and the hospitality industry (Lam Terry, Adelo, 2002).

On the other hand, employees who remain in an organization where the turnover rate is high are

less beneficial and less productive than they would have been in a lower turnover condition.

Thus, they must take up other roles assigned to them to fill the vacant positions left by colleague

employees who have exited, prepare new representatives upon their landing, and cope with a

unhappy work culture and environment. Hence, firms where the retention rate is low and the

turnover rate is high are often less competitive and productivity could be greatly affected. This

study revisits the turnover rates discourse in the accounting profession by investigating the

turnover intention of accountants, the predictors of turnover intentions and the effect of turnover

intentions on accountants‟ performance.

1.1 Statement of the problem

A plethora of contemporary literature on voluntary and involuntary turnover clearly indicates that

it is a growing concern for organizations as it usually signals the loss of the most talented and

skilled employees ( Park & Shaw, 2013; Saeed, Waseem, Sikander & Rizwan, 2014; Jannah,

Baridwan, & Hariadi, 2016). Scholars argue that employee turnover leads to loss of valued social

and financial capital, affects the morale of remaining employees, reputation of the firm is

affected negatively (Park & Shaw, 2013; Saeed, Waseem, Sikander & Rizwan, 2014; Jannah,

Baridwan, & Hariadi, 2016).


5

A recent survey by Bloomberg Businessweek indicates that although the “Big Four” accounting

firms; Price Waterhouse Coopers (PWC), KPMG, Deloitte and Touché, Ernst and Young;

employ high numbers of university graduates (Lavell et al., 2011), majority of them barely

survive the first two years of their engagement at work (Chong & Monroe, 2015). Moreover, in

terms of the career paths of college graduates who remain at the Big Four, it takes 10-16 years to

reach the highest level. By early 2000‟s Partners under the age of 36years has decreased from

73% to 49%. By implication, turnover rates in most accounting firms are generally considered to

be high.

While the factors that account for the high turnover rates of employees have been examined

extensively by prior studies, the focus of most existing studies have been on the physical needs

of employees and how such factors impact on their decision to quit their jobs. Accordingly,

factors such as job satisfaction, emotional burnout, career development, job commitment,

rewards have dominated the turnover rates discourse (Zimmerman & Darnold, 2009).

Notwithstanding the relevance of these factors in explaining the high turnover rates among

employees, the physical needs of employees are by no means exhaustive in predicting their

behaviour as the human person is composed of both the physical and the spiritual (Anwar &

Osman-gani, 2015). As Fogarty & Kalbers (2006) earlier assert, most studies dealing with the

human person usually tend to look at the physical aspect with little attention on the spiritual

dimension. As indicated by Osman-gani (2015) the spiritual aspect of the human person should

also be considered in studies that predict turnover intention of the accountant because the totality

of the human person must be subjected to critical enquiry. This study therefore extends


6

knowledge in the literature by exploring the predictors of turnover intention of accountants

considering both the physical and spiritual factors.

Also, most existing studies on turnover intentions have focused largely on the determinants of

turnover intention without examining the consequences thereof (Lu & Xiao-min, 2017). This

study therefore extends literature on this front by ascertaining whether turnover intention have

any implications on accountants‟ performance.

Again, in terms of context, existing studies on turnover intention have focused predominantly on

the developed countries with little attention on countries from the African continent (Chatzoglou,

Vraimaki, & Komsiou, 2011). Considering the fact that the African continent has been identified

to be the continent that is most challenged in terms of the global demand of accountants (IFAC,

2007) studies that focused on African countries are useful in finding lasting solutions to the

challenge of shortages of professional in Africa. Thus, contextually the study fills an important

opening in the literature by providing more or less evidence on the issues that influence turnover

intentions of accountants from a developing country perspective.

1.2 Purpose of the Research

The purpose of this study was to examine the turnover intentions of accountants in Ghana, the

predictors of turnover intentions of accountants and the effect of turnover intentions on

performance of accountants working in accounting firms in Ghana.


7

1.3 Objectives of the Study

Specifically, the study seeks to;

1. Examine the turnover intention of accountants.

2. Investigate the determinants of turnover intention.

3. Investigate the effects of turnover intention on the performance of accountants.

1.4 Significance of the Research

The study made a lot of contribution in the area of methodology, theory and practical

considerations. Firstly, this study aimed to add to the literature by extending the framework put

across by Fogarty et al. (2000). The study integrated religiosity, spiritual intelligence and

emotional exhaustion as antecedents of turnover intention model.

Secondly, larger part of studies have concentrated on the effect of factors, for example, work

fulfilment and authoritative duty on turnover intention in public/government accounting firms.

However less study has focused on the factors and the effects of turnover intention among

accounting professionals in the Ghanaian context and particularly in the private sector. This

thesis, therefore sought to examine the various antecedents that influence the turnover intention

of professional accountants in private accounting firms.

Thirdly, results of this study clearly shows that despite the competition for high skilled

manpower, leaders can come to the realization of how their social and emotional functioning

can contribute to building an environment that promotes retention. Thus analysis of these


8

determinants may help in the active retention efforts of those employees who prove their worth

and the firm wishes to retain.

To academia, the findings of the study provide new insight on turnover intentions of accountants

from the developing country‟s perspective where research in this area has been at the evolution

stage.

1.5 Organization of the Study

The study is organized into five chapters. Chapter one gives a general overview of the study. It

includes the background, the problem statement, research objectives, purpose of the study and

the significance of the study. Chapter two reviews related literature both previous and current on

the determinants of turnover intention. Here the researcher explored the studies that have been

done on the turnover intention and those that have been understudied or yet to be done. Chapter

three discusses in detail the research methodology. It discusses among other things the research

design, sampling technique, data collection instruments as well as data analysis process. Chapter

four presents and discusses the data collected. Chapter five gives the summary, conclusion,

recommendations of the study.


9

CHAPTER TWO

LITERATURE REVIEW

2.0 Introduction

In this chapter, theories propounded by previous researchers that are related to the study are

reviewed. Previous studies conducted on job satisfaction, organizational commitment,

religiosity, spiritual Intelligence, turnover intention and emotional exhaustion are also reviewed.

It emphasizes and highlights various practical experiences that relates to the research topic.

2.1 Theoretical Background

Several theories have been applied to examine the antecedents and consequences of turnover

intentions. For example Job satisfaction employs the theories of motivation. Motivation refers to

the factors that account for the course and the energy level a person puts in his work. Theories

that apply work motivation to job satisfaction are grouped into two main structures namely;

content theories which emphasizes the value of work (Maslow‟s need hierarchy theory,

Aldefer‟ ERG needs, Herzberg‟s two factor theory, McClelland‟s Need theory); and process

theories which explains how the qualities of a profession relate with variables such as

expectations, needs and values of the employees that need to be met (Vroom‟s Expectancy

theory, Locke‟s goal setting theory, Hackman and Oldham‟s job characteristics model).

Maslow‟s theory of needs consists of a five tier model of human needs, repeatedly shown as a

hierarchy of levels within a pyramid. It states that “people are motivated to achieve certain needs

and that some needs take precedence over others”. Similarly, Aldefer's ERG theory prioritizes

human needs into three phases namely, existence, relatedness and growth needs. The most easiest


10

and concrete to identify among the three needs is existence needs. Empathy needs are less

tangible compared to survival needs, which relies on an association between two or more people.

Unlike the first two needs, development needs are minimal cement in that their peculiar

objectives be contingent on the individual. Some job factors lead to satisfaction (Herzberg, 1967)

while other job factors prevent dissatisfaction. The factors that lead to satisfaction is categorized

into health factors (pay, policies, benefits, working conditions, interpersonal relationships) whilst

the factors that lead to dissatisfaction grouped into motivational factors (recognition, sense of

achievement, growth and promotional opportunities). The McClelland‟s theory of motivation

orbits around three important aspects, namely, Achievement, Power and Affiliation.

Vroom‟s Expectancy theory is on the assumption that behaviour emanates from the choices a

person makes when he is presented with alternatives and the rationale for this choice is to

maximize pleasure and minimize pain. According to Locke‟s goal setting theory, a person sets a

goal in order to perform a task and when that task is achieved it serves as motivation for the

employee. Similarly Hackman and Oldham (2016) indicate that task is key to employee

motivation. When a job is boring and monotonous, it inhibits desire to perform whereas a more

challenging job enhances motivation.

2.1.1 Theory of Planned Behavior

The Theory of Planned Behavior (TPB) is an adjunct of the Theory of Reasoned Action (TRA)

(Ajzen, 1991) made essential by the limitation of the original model in tackling behaviours over

which people have volitional control. Close to the original TRA, a core element in the TPB is a

person‟s willingness to perform a given behavior. Intentions are assumed to encapsulate the

motivational factors that influence a behavior, they show how people are willing to go all length


11

to perform the behavior. The TPB was based on the assumption or idea of attitudes and behavior

(Fishbein & Ajzen, 2005). Hence, the TPB believes that attitudes of certain individuals is seen

as a good predictor for the individual actions or behavior (Fishbein & Ajzen, 2005).

Further, the TPB presumes that individual persons have their individualistic intentions towards

every actions and attitudes and hence, these intentions form the antecedent of the behavior that is

being exhibited by the individual persons (Fishbein & Ajzen, 2005).The intention is then

assumed to be influenced by the attitude of individuals towards their respective behavior

(Fishbein & Ajzen, 2005). The outcome is that the individual‟s attitude that forms their behavior

is mostly based on their underlying behavioural beliefs (Fishbein & Ajzen, 2005). In this regard,

the individual‟s beliefs as a consequent of their behavior is as a result of their respective

individualistic religiosity and spiritual values (Fishbein & Ajzen, 2005).

Moreover, religiosity and spirituality serve as part of the contributing factors that form individual

attitudes. This is because religiosity and spirituality allow individuals to form certain beliefs and

feelings, attitudes based on the kind of beliefs that is being attributed to the individual‟s religious

background. Therefore, the individual‟s beliefs in their religion and spiritual values help develop

specific attitudes that allow the individual to exhibit good behavior patterns at their work

environment (Fishbein & Ajzen, 2005). This results in practicing and performing good morals

that prevent the individual workers from acting against their religious beliefs and spiritual values

and hence serving as a guiding principle in their job activities that helps in improving job

performance. Generally, when the intention to engage in a behavior is well pronounced, the

likelihood for its performance is high.


12

2.1.2 Social Identity Theory

The Theory of Social Identity is based on the assumption that the extent to which an individual

profession can lose its independence is much dependent on the extent to which the individual

profession identity perfectly dominates its client‟s identity (Bauer, 2015). It is believed that

various job professions have some kind of attachment with their clients and fellow work mate

(Bauer, 2015). Hence, due to the attachment between work profession such as accountants and

their superiors or clients, this allows these individual job professions to align their own interest

along with the interest of the superiors or clients in a given organization (Bauer, 2015). This

implies that the accountants are in the best position to act in favour of their superiors or clients

since their interest are now in line with them without necessarily considering their actions to

check if they are in line with their values. Therefore, these job professionals can go to the extent

of performing unethical actions on behalf of their superiors or clients because of the kind of

attachment being exhibited between the two parties (Bauer, 2015). In this regard, the individual

job profession might lose its self-dependent and objective way of performing its work (Bauer,

2015).

However, in a situation whereby the individual job profession such as an accountant in a given

organization has some strong religious beliefs and spiritual and emotional intelligence (Bauer,

2014), this will allow the individual accountant to stick to his/her religious beliefs and spiritual

values without necessarily attaching themselves to their superiors or clients. This tends to serve

as a guiding principle since religiosity and spiritual values allow these individuals to stick to their

respective beliefs and values that help them in their decision making and work activities without

any conflict in the organization (Bauer, 2014). The researcher tends to conclude by indicating


13

that religiosity, spiritual intelligence and emotional exhaustion, organizational commitment, job

satisfaction, have the ability to give the individual a different identity and social independence.

This helps individuals by way of performing their job activities that coincide with their beliefs,

values and emotions and hence; improving job performance.

2.2 Empirical Review

This section of the study presents an extensive review of current and previously published

literature relevant to the turnover intention of the accountant.

2.2.1 Accountants Job Performance

The accountancy profession exists as a means of public service. In recent times, the accounting

profession has been critically examined and pressure has been mounted on it by the environment.

(Folami & Bline, 2012). Some of these issues are the globalized nature of the market place,

progress made in the field of technology, mergers of firms, litigation, and increased regulation

(Schuetze, 1993; Vasarhelyi, Teeter, and Krahel 2010; Fogarty and Parker 2010). For a very long

while, Job Performance as a dependent variable has been studied. Borman and Motowidlo (1997)

distinguish between two kinds of behaviours that are important for organizational effectiveness,

namely, task performance and contextual performance. Task performance is associated with

behaviours which produces goods or activities which indirectly are related to the organization‟s

core technical processes. Whereas, contextual performance is individual tasks which are not

related in any way to their core task function. Additionally, these behaviours are essential

because they refine the organizational, social and psychological contexts serving as catalysts for

tasks activities and processes.


14

Additionally, Folami and Bline (2012) argue that accountants‟ job performance and employee

turnover have been of critical concern to professional bodies specifically the accounting

profession for some years now; from the cost associated with losing key staffs with their

intellectual capital to the general performance of the organization are but some of the concerns

which have been identified. Accounting firms are concerned about the performance of their

human capital because of the possible effect it has on the organization‟s efficiency, effectiveness

and reputation. When turnover cost and job performance are managed successfully it helps in the

overall profitability and going concern of the firm (Folami & Bline, 2012).

Lam, Chen and Schaubroek (2009) on the other hand argue that when a person shows high

performance when a task is being accomplished results in self-efficacy, satisfaction and mastery.

Extant literature on Performance indicates that varieties of factors are considered for its

measurement. Included in these factors are organizational skills, time management, leadership

skills and efficiency to assess each individual employee (Saeed, Waseem, Sikander, & Rizwan,

2014). However, other factors like leadership, organizational justice, empowerment, participation

and organizational culture are the emerging trends in analysing organizational performance.

2.2.1.1 Determinants of Job Performance

The Performance of the accountant in every firm cannot be over simplified. The Accountant

owes it as a duty to make sure the organization in which he works does creditably well and he as

the subject in the organization also must perform. However, job performance of the Accountant


15

is affected by certain factors. In existing literature, the following are the factors that affect Job

performance.

i. Leadership

Leadership is a critical component in the performance of most organizations. Leadership has

been defined by Mahadi (2011) as “the process whereby a person influences a group of

individuals to achieve common goals”. The style of leadership adopted in a firm is a composite

of the behavior and attitude of the leader which reflects in the handling of the followers

(DuBrin, 2004) . In the context of globalization, the leader‟s effectiveness contributes largely to

the effectiveness of most organizations. The globalized market is becoming very competitive

with most players devising new strategies and plans to be ahead of competitors.

The kind of leadership exhibited within an organization reflects either in encouraging or stifling

employee‟s performance (Armstrong & Murlis, 2007). In most organizations, the leader is the

critical factor. His actions and inactions go a long way in affecting the organization. The

decisions that the leader takes affect the organization and the human resource that the

organization makes use of. The leader motivates his followers to perform beyond their

capabilities by influencing them to pursue higher goals and replace their inward looking attitudes

with that of the organization‟s interest. The employees of the organization see the leader as the

trail blazer who must lead as they follow.

In the accounting profession, most of the employees (Chong & Monroe, 2013) are assigned to

work with leaders. If the leader‟s action is in contravention with the laid down statutes of the


16

firm, it affects their performance and that of the organization at large. Some scholars have

identified Trust to be consistent with a leader‟s success in the organization (Bass, 1990).

However, Bartram and Casimir, (2007) identify credibility, perceived ability and confidence in a

leader‟s intention to enhance performance in the organization. His resolve and commitment to

the vision of the organization as shown by self-sacrificial behaviours that he portrays, is an

indication that the leader is “walking the talk” and thereby builds credibility (Jay A Conger,

Kanungo, & Menon, 2016). In terms of the ability of the leader to make sound decisions which

is a characteristic feature of accounting firms compels the followers to trust and perform their

assigned task.

ii. Organizational Justice

In every organization, the perception of fairness is key in encouraging the human resource of the

organization to put up their very best because in the event of any unfortunate situation, the

individual knows that justice will be administered. Organizational justice “refers to perceptions

of fairness” in an organizational setting (Greenberg, 1990; De Fabio and Palazzeschi, 2012). It

contributes to employee performance. From the equity theory of Adams (1966) when a person

perceives that his output at work does not commensurate with the reward receives at the end of

the period, it affects his contribution towards the enhancement of the organization. Empirically,

studies have shown that employees reduce their level of effort when they realize they are

underpaid and increase their effort when they have been overpaid (Greenberg, 1982).

Empirical research shows that organizational justice can be delineated into three distinct

dimensions namely, distributive justice, procedural justice and interactional justice. Distributive


17

justice implies the fairness an individual expects to be given him at the end of accomplishing task

such as remuneration which is consistent with implicit norms for allocation (Adams, 1966).

Procedural justice indicates the fairness inherent in the procedure applied in the decision- making

process (Thibaut and Walker, 1975). Lastly interactional justice is the perceived fairness that

leadership applied in arriving at a decision (Bies and Moag, 1986).

Some scholars have indicated that organizational justice and job performance are related

positively (Nasurdin & Soon Lay, 2007). On the other hand, procedural justice has a positive

effect on contextual performance (Nasurdin and Khuan, 2007). Similarly, interactional justice is

positively related to task performance (Wang et al., 2010). However all three forms of justice had

effects on contextual performance (Devonish and Greenidge, 2010)

iii. Empowerment

For organizational effectiveness, empowerment of the accountant is very vital (Bartram &

Casimir, 2007). Empowerment as a concept has been theorized as the enhancement of the

“selfworth” of an individual in an organization (Conger & Kanungo, 1988). Empowerment helps

individuals to be more engaged at work and achieve the organizational goals. According to the

expectancy theory, the desire to increase a person‟s effort in a given work is contingent upon the

outcome that effort will lead to desired level of performance (Bartram & Casimir, 2007). Putting

the theory in perspective, when an accountant has the urge to accomplish a task he weighs the

outcome of the effort he puts in his work and the level of performance to be attained.


18

Empowerment leads to success in the organization. In this case empowerment is seen as the tool

that can enhance the organizational effectiveness of the accountant by involving him in the

decision making process in the organization; which leads to accomplishing the assigned task in

the organization. However, some scholars have criticized the notion that empowerment as an

important ingredient in the organization is an illusion (Jones, Latham, & Betta, 2013). This

criticism stems from the fact that empowerment appears to be an autocratic decision making in

the organization by management rather than consensus building in the organization which is key

in enhancing the performance of employees in the organization. Thus it helps the management to

unravel problems in the organization and to proffer solutions which helps in the organizational

effectiveness of the accountant.

Contrasting this view, Kim and Fernandez (2015) indicate that employee empowerment reduces

turnover intention, enhances job performance and job satisfaction and this leads to his job

performance. Similarly, Sarwar and Khalid ( 2011) show that for the effectiveness of the

organization and enhancement of the performance of the employees, their empowerment helps

the employee to utilize his creative abilities to increase their performance in the organization.

iv. Participation

Lam, Chen, and Schaubroeck (2009) suggest that when employees are offered the opportunity to

be part of the decision making process where problems are identified and solutions offered in the

organization gives them a sense of being part of the organization. The overall effect of employee

participation is increased job performance and low turnover. Similarly, Karakas (2010) argue

that this new means of engaging employees at work in which they are empowered is

selffulfilling and financially rewarding to them and the organization as a whole. In addition,


19

employees are encouraged to place an extra effort so that the objective of the firm is achieved

through performance and productivity (Thao & Hwang, 2010). This leads to retention of

employees, job satisfaction, motivation and productivity is increased in the organization

(Hassan, 2016). v. Organizational Culture

The concept of organizational culture relates to how values, norms and shared vision tell

employees how the organization is perceived and how they need to relate to the problems of the

organization (Hartnell, et. al., 2016) . In addition, Schein (1990) defines Organizational Culture

as “the common values and behaviours” which when taken into consideration results in the

achievement of the organizational goals. Organizational culture is the embodiment of the people

that differentiates them from each other, in or outside the organization. Included in this are

beliefs, values and behaviours of employees different from similar organizations (Hofstede,

1994).

A culture which is formidable in the firm is of importance because it aids the performance of the

employees (Deal, 1983) which eventually leads to achievement of goals and the overall

performance of the firm. Meanwhile, norms and values of organizational culture affect directly

and indirectly those involved in the organization (Shahzad, 2014). Although these norms are

intangible their influence on the employees and the organization cannot be over looked.

Swanpoel (2015) argues that where a strong organizational culture exists, it supports adaptation

and develops the organization‟s employee performance by influencing employees toward a

shared goal and objective. This shapes and channels employee‟s behavior to a specific direction

and is able to be at the top of operational and functional strategies. Smit (1992) indicates that


20

“shared” value of employees is one of the basic components of organizational culture. By

implication, when the values of the organizational culture have been accepted by the employees,

it helps in their collective efforts in achieving organizational goals and it also enhances their

performance collectively.

2.2.2 Turnover Intention

Organizations are confronted with employee turnover; some employees leave the organization

voluntarily, while others are asked to leave the organization (involuntarily). This comes about

when the organization is carrying out downsizing; restructuring or the employee fails to

consistently meet the set target of the organization. Either way, it comes with varieties of costs,

for instance costs of replacing old employees, recruitment and the time spent in the selection

process. When the behavior of employees who have left the organization is studied, it is known

as turnover analysis.

To attempt to reduce completely the turnover of employees is impossible, however, efforts can

be made to tackle it. Evidence exists in literature that firms with low turnover tend to be more

productive and effective as against firms with high turnover of employees. The reason assigned

to this is that where there is low turnover, employees are seen to be satisfied with their job,

engaged in their job and are committed to the organization. Accordingly to turnover intention is

the deliberate action (Tett & Meyer, 1993) that a person conceives and takes to leave the

organization‟ (Arshadi & Damiri, 2013). Inherent in this definition is the fact that the

individual‟s intention to quit is voluntary and can be attributed to many factors like job

dissatisfaction, alternative job opportunities or career enhancement.


21

Lambert and Paoline (2010), suggest that a criteria to measure the actual turnover is the turnover

intention itself. The reason is that it is the constant variable that precede the turnover action

(Aghdasi, Kiamanesh, & Ebrahim, 2011). Similarly, Barak et al. (2001) found that many

researchers used turnover intention as the dependent variable because the employee takes this

step directly before he actually leaves his job; thus, turnover intention is perceived to be the

unique predictor of employee actual turnover behavior (Aghdasi et al., 2011).

The TRA (Madden, Ellen, & Ajzen, 1992) used as a model shows that behavioural intention can

be predicted. Prior research indicates that turnover has a negative relationship with

organizations‟ performance (Zimmerman & Darnold, 2009), productivity (Tnay et al., 2013) and

efficiency through increased costs (Barsoum, 2015) therefore organizations that handle turnover

effectively avoid its negative consequences. Specifically, their effect on the firm‟s social capital

and the morale of employees (Barsoum, 2015).

2.2.2.1 Factors affecting turnover intentions in organisations

The Accountant‟s turnover intentions is influenced by many reasons like dissatisfaction from the

job, withdrawal from work, lack of job involvement and lack of organizational commitment or

role stress, leadership behavior and organizational culture (Barsoum, 2015). Prior studies

conducted to find out the factors which influence turnover intention have also identified

satisfaction with pay (Tnay et al., 2013) which is seen as having positive effect on turnover

intention. However Medina (2012) suggests that job satisfaction not satisfaction with pay has a

stronger influence on young adults‟ turnover intentions than mature adults. Similarly, in his

study to investigate the relationship between organizational commitment, job satisfaction and

turnover intentions Aydogdu (2011) opines that job satisfaction has a positive relationship with


22

the three dimensions of organizational commitment. Additionally there is a significant negative

relationship between job satisfaction and employee‟s turnover intentions.

2.2.2.2 Organizational Commitment

Organizational commitment is conceptualized as the preparedness of the individual in a firm to

exhibit high tendency of allegiance to a firm and accepts the goals and values of the firm (Allen

and Meyer, 1993). Thus an employee who is committed to an organization imbibes the values,

tenets and norms of the organization and identifies himself with the goals of the organization. It

is a state in which a person becomes associated with the firm through his actions and beliefs that

support his participation (Salancik, 1977) in the organization. Inherent in this definition is the

fact that the individual establishes a psychological bond between himself and the organization.

At the heart of this definition is the fact that the individual‟s goals and that of the organization

are integrated (Hall, Schneider, Nygren, 1970).

The concept of Organisational commitment has been investigated extensively (Klein, Molloy &

Cooper, 2009). Evidence from literature indicates that organizational commitment is associated

with a number of organizational effects such as turnover, performance and organizational citizen

behavior (Cooper-Hakim & Viswesvaran, 2005; Mathieu & Zajac, 1990; Meyer, Stanley,

Herscovitch, & Topolnytsky, 2002; Riketta, 2002). Organizational commitment has been seen as

an essential variable in understanding the work behavior of employees in organizations

Possible reasons exist as to why commitment has received this interest. First, according to theory,

the level of commitment of an individual in a firm should be as a result of certain behaviours

especially turnover. Employees who are loyal to the organization are willing to remain with the


23

organization and work towards its goals. Thus managers who encounter committed employees in

the firm offer incentives as a way of motivation to keep them in the firm. Hence, commitment

highlights attachment to the employing organization, including its goals and values.

2.2.2.3 Religiosity

The weakness of an organization reflects in the actions of individuals who work in the

organization. Thus each member is a representation of the totality of the membership of the

organization, and in like manner, a person‟s action is a reflection of the organization. The values

of an individual in the organization are also integral part of his development as a productive

member of society. Thus religion is an integral part of every individual. The desire to relate to a

higher being other than oneself has been in existence several centuries ago. The values espoused

by individuals in an organization is a reflection of the socialization process of the individual. As

a result, strong value formation is likewise an important component of reform as well as a right

step in limiting negative behavioural activities that impinge on job performance and attitudes.

The recent scandals involving multinational companies like WorldCom, Enron and Arthur

Andersen in 2002, have generated a lot of interest in the corporate world. Some have questioned

the religious background of those involved in such scandals. According to Farah and El Samad

(2014) religiosity is conceptualized as the extent of attachment and commitment to religious

values, beliefs, and their influence on the daily undertakings by a person. Additionally the level

to which an individual holds or cherishes these values and ideals (Delener, 1990).

Parboteeah and Kapp (2008) suggest that religiosity can be divided into three (3) main levels.

These are: Cognitive Religiosity, Affective Religiosity and Behavioral Religiosity. Cognitive


24

Religiosity implies the extent of a person‟s religious beliefs and doctrine. Affective Religiosity

means the extent of a person‟s allegiance and affection towards religious person‟s, items and

institutions. Behavioural Religiosity is an element of Religion that is associated to an

individual‟s deeds such as frequency of prayer, place of worship, church attendance, study of

Religious texts (Bible, Quran, etc.) (McGuire et al., 2012).

Some scholars argue that religiosity mitigates Agency Cost (McGuire et al., 2012) and reduces

negative corporate behavior like fraud prevention (Purnamasari & Amaliah, 2015). Religion as a

construct has been measured using church attendance or religious affiliations (McGuire et al.,

2012) while others have measured religion through multiple measures i.e. extrinsic religiosity,

intrinsic religiosity and work place spirituality. Extrinsic Religiosity is a religious orientation

which is motivated by extrinsic benefits (e.g. social benefits) (Sauerwein, 2017). While some see

extrinsic religiosity as significantly related to ethical sensitivity leading to ethical decision

making by the accountant, others see intrinsic religiosity to be significantly related to ethical

decisions leading to performance (McGuire et al., 2012).

According to De noble et al., (2007) prior studies have categorized people‟s inclination toward

religiosity into two groups namely, intrinsic and extrinsic religiosity. Bergin (1994) opines that

the intrinsic religious person has internalized the belief system and follows it regardless of social

pressure (Rulindo & Mardhatillah, 2008). Additionally, Boadella (1998) indicates that intrinsic

religiosity is the principal, uncomplicated message at the summit of a religion (Rulindo &

Mardhatillah, 2008). Practically, the intrinsic religious individual is the one that is typically

viewed as overlapping with the broader notion of spirituality. Intrinsic religiosity is associated


25

with various pathological behavior (Rulindo & Mardhatillah, 2008). Extrinsic religiosity on the

other hand is the usage of religion to garner support from society (Bergin, 1983).

Weaver and Agle (2002) suggest that a person‟s religious role expectations can influence his

ethical behavior or values at work. Scholars agree that a person‟s orientation towards religion

has a remarkable effect on his point of view and conducts. It was concluded that an intrinsic

religious orientation correlates positively with emotional intelligence, whereas extrinsic religious

orientation has a negative association with emotional intelligence (Liu, 2010).

Brandt (1996) distinguishes between spirituality and religiosity. According to him, religiosity

ordinarily entails discourse about belief systems and a person‟s commitment to those systems

(Rulindo & Mardhatillah, 2008) whereas spirituality is generally seen as a broader concept of

developing an individual as a „whole person‟. In other words, the religious individual acts on his

belief system or religious tradition; however, spirituality is often thought of as a personality

dimension involving the beliefs and values that imbue one‟s perceptions of life (Devi, 2016).

Nevertheless, according to Cavanagh (1999) religiosity and spirituality could be seen as

complementing each other since to develop spiritually an individual needs a religious

background as there are evidences on spirituality in the business world which has received

considerable attention in recent years.

2.2.3 Religiosity, turnover intentions and job performance

Religiosity indicates an individual‟s association with and commitment to the ethics and

principles of a religion. According to Mohklis (2006) religiosity is a person‟s level of


26

commitment to a religion. Inherent in this definition is the integration of religious values by the

individual in all spheres of life. A significant trend in most organizations currently is religious

worship before the start of the day‟s work. This action in these organizations give an indication

that the employees of the organization are affiliated to one religious faith or the other. Religious

beliefs could have an outstanding effect on employee behavior and production in the work place.

However, individuals desiring to fulfil their spiritual and religious requirements are unable to do

so due to time constraints (Sharabi, 2009).

From literature it is evident that Religiosity has significant impact on the lives of people (Joshua

Sauerwein, 2017; Rahaib et al., 2012; Pupung Purnamasari &Amaiah, 2015). Mitroff and Denton

(1999) conducted an empirical study about Religiosity at the work place. They concluded that

nearly all respondents believed in a higher power of God over anything and about 50% of the

number believed they felt a spiritual power whilst at work. Similarly, Oler (2004) revealed that

both Religiosity and Spirituality had an effect on day-to-day activities at work and

leader/follower trust levels among nutrition directors and their juniors. Further, Ferreira

Vasconcelos, (2009) opined that Religion through its principles inclines to influence workers‟

behaviours, perceptions and their decision making. Adams (2008) concluded that a positive

relationship exists between prayer and motivation (Anwar & Osman-gani, 2015). Religiosity

through prayer activities increases employee morale and productivity and decreases employee

turnover (McCarty, 2007).

Religiosity compared to Spirituality has less significance in Job Performance. Religiosity can

impact on Job Performance through positive values and commitment (Anwar & Osman-gani,


27

2015). People desire to have a job which is meaningful to engage in (Mitroff & Denton, 1999). To some, Spirituality and Religion are interrelated; therefore, Spirituality connotes Religion

(Neck & Milliman, 1994). Prior research have looked at how Religious beliefs, affiliations and

behaviours might relate to important work place attitudes. Religiosity has a favourable

association with Job Satisfaction, between religiosity and job commitment (Sikorska-Simmons,

2005). This leads to increased performance on the part of the individual and the organization.

The intrinsic religious person sees religion as part of him and his actions and decisions are

influenced by his religiosity whereas the extrinsic religious person sees religion as an end in

itself and what benefits to be derived from association with a religion. Intrinsic Religious people

are likely to be dissatisfied when working in an environment they perceive to be violating their

belief systems (Kutcher, Bragger, Rodriguez-Srednicki, and Masco, 2010). This then leads to

their intention to quit the organization when they realize there is conflict between their values

and that of the organization. The argument then is the fact the intrinsic religious person may see

work as competing with his religious beliefs and values. Extrinsic Religious people have a

different experience with job involvement (Knotts, 2003; Strümpfer, 1997). The conclusion that

can be drawn is that it is possible individuals working in an organization have values which are

congruent with that of the organization.

2.2.4 Spiritual Intelligence

Prior studies identified three general perspectives of spirituality (Krishnakumar & Neck, 2002)

namely, the intrinsic-origin, religious and the existentialist outlooks. The intrinsic-origin view of

spirituality maintains that spirituality either originates from inside an individual or else it

involves being connected to others (Krishnakumar & Neck, 2002). This view is evident in


28

Guillory‟s definition of spirituality as “our inner consciousness” (Krishnakumar & Neck, 2002)

and Stamp‟s definition as the realization within individuals and a sense of connectedness that

exists between inner selves and the world” (Korac Kakabadse, Kouzmin & Kakabadse, 2002).

The religious perspective of spirituality stems from the fact that each religion has a specific

perspective of spirituality (Krishnakumar & Neck, 2002). According to this perspective,

spirituality refers to the individual‟s experience of God, Allah, Jesus, the Transcendent or the

Ultimate (Tischler et al., 2002). Meanings of religion are reflected in the following Merriam-

Webster Dictionary (2013) definition of spirituality, namely, “of, relating to sacred matters;

ecclesiastical rather than lay or temporal; concern with religious values; of, related to, or joined

in spirit”. This definition clearly reflects the strong religious influences on spirituality

(GarciaZamor, 2003).

The third perspective of spirituality pertains to existentialist views (Krishnakumar & Neck,

2002). The religious view of spirituality has generally been rejected, especially in business and in

the workplace, because organizations do not want to be accused of coercing people to a particular

faith or favouring those with a similar belief to the prevailing belief system (Korac Kakabadse et

al., 2002; Fry & Matherly, 2006). Dent et al., (2005) argue that most writers contend that

spirituality should be defined separately from religion and maintain that religion and spirituality

should be treated separately in order to “honour the integrity of both domains” (Dent et al.,

2005).

In spite of the lack of construct definitions of spirituality, Howard and Welbourn (2004)

identified three common themes emerging from most of the definitions of spirituality:


29

First, Interconnectedness which implies that individuals are connected to themselves, others, the

entire universe and a higher power. Second, Principles, this indicates that spirituality is

dependent upon principles such as virtues, ethics, values, wisdom and intuition. Third,

Authenticity which is the order between the personal inner experience and outer behaviours,

principles and practices.

2.2.5 Workplace spirituality

Several definitions have been presented regarding workplace spirituality (Karakas, 2010).

However, there is no global agreement about the definition of work place spirituality and the

existing definitions are limited, ambiguous and contradictory (Cavanagh, 1999). There are two

common factors in all the definitions which have been put forward. First spirituality is a complex

and multi-dimensional concept and second this concept is subjective and personal. Marques et

al., (2005) mentioned other reasons of the needs of organization to workplace spirituality as

entering the new millennium, increasing searching for meaning at work, stability searching in the

current unstable world, moving to the holistic life, more participation of women at work places,

the movement of developed countries from the physical needs to intellectual needs.

Various dimensions have been put forward by scholars on work place spirituality. The present

study applied Rego and Cunha dimensions (Rego et al., 2008). These dimensions are grouped

into five and are defined as follows:

i. Team‟s sense of community: Including a deep relationship with others that is defined as

integration feeling and is found at the group level of human behaviours and alludes to the

interaction between the employees and co-workers.


30

ii. Alignment between Organizational and Individual Values: This dimension includes the

items showing the alignment between the organizational values and personal values.

Alignment means the managers and employees in an organization have values which are

related, strong conscientiousness and the organization considers the society‟s welfare

and

that of the employees.

iii. Sense of contribution to the community: This is the sum of items in which the conducted

work by that person is suitable for his internal life values and is useful for the society.

iv. Sense of Enjoyment at work: It shows the items related to enjoyment and happiness at

work.

v. Opportunities for Inner Life: This dimension includes the way the organization respects

spirituality and considers the spiritual values of people.

Developed by Emmons (2000), Spiritual intelligence forms both types of Emotional quotient

(EQ) and Intelligence quotient (IQ). In other words, EQ and IQ are rooted in spiritual

intelligence. Spiritual intelligence joins the spirituality constructs and intelligence inside a new

construct. Spirituality is related with searching and experience of holy elements, meaning,

transcendental awareness and excellence, spiritual intelligence need such spiritual issues for

conformity and effective interaction and production of valuable products and outcomes. When

people are able to tackle and offer solutions to problems in relation to meaning and value of life,

placing their actions and living meaningfully (Zohar & Marshall, 2000) spiritual intelligence is at

work.


31

Spirituality predicts functioning, adaption and offers capabilities that enable people to solve

problems and attain goals (Emmons, 2000) which is an element of intelligence. Spiritual

intelligence was a term used extensively by Zohar and Marshall (2000). The notion of Spiritual

intelligence was further enhanced by Gardner (2004) in the theory of multiple intelligence.

Spirituality is the individual‟s search of elements of the sacred which are experienced, deep

meaning, unity, connectedness, transcendence and the highest human potential (Emmons, 2000).

Spiritual intelligence on the other hand employs these subjective experiential themes of

spirituality associated with meaning within a cultural context or community (Emmons, 2000).

Spiritual intelligence is a non-material dimension – like the Human soul, and it can be likened to

rough diamond which every human being has (Khavari, 2000). It is the duty of every human

being to polish it with compliance to attain eternal happiness (Khavari, 2000).

Admittedly, when an employee brings spiritual intelligence to the workplace, work is perceived

differently. Work ceases to be a normal routine of making money but a creative process to offer

service and contribute to the enhancement of the firm. The employee is regarded and handled as

a person and not objects to be exploited, and the individual has the chance to learn the inner,

invisible and subtle skills of building and sustaining relationships in any area of life.

According to King (2008) spiritual intelligence has four dimensions. These dimensions are

critical existential thinking, personal meaning of production, transcendental awareness and

conscious state expansion. Critical existential thinking (CET) refers to the propensity to reflect

the meaning of life, reason and other worldly issues. Personal meaning production (PMP) is the


32

ability to deduce individual importance and reason from all physical and mental encounters,

including the capacity to produce and gain mastery over life‟s purpose. Transcendental

awareness (TA) is the employee‟s ability to come to terms with impressive self-measurements,

others and of the physical world amid typical conditions of awareness, joined by the ability to

recognize their connection to one‟s self and to the physical world. The final dimension is the

Conscious state expansion (CSE) which is ability to move around higher levels of spiritual

awareness at one‟s own discretion.

2.2.6 Spiritual Intelligence, Turnover Intentions and Job Performance

Spiritual intelligence ( SI) draws on spiritual resources that involve a set of abilities (Emmons,

1999; 2000). People with high SI experience, good health, are happier and more productive at

work (Tischler et al., 2002). SI is capable to drive a person to be creative in finding new values.

These values lead to performance (Zohar & Marshall, 2000). SI aids an individual to find the

deepest and most inner wealth out of which the desire to care, the ability to tolerate and adjust

(George, 2000) is attained. Since Spiritual intelligence is the human capability in practice which

controls the mind and effort in fulfilment of the beliefs in the Supreme power which is also an

implementation of behavioural control in keeping an individual in stability and remaining their

pure heart, it aids in Job Performance.

Meanwhile when SI is applied to the task assigned it leads to job performance in the workplace.

In analysing SI and Teachers‟ Job satisfaction, Kaur (2013) concluded that there is a remarkable

outcome between SI and Teachers‟ Job satisfaction. That notwithstanding in terms of Teachers

of government schools and that of private schools, there was a significant difference between


33

them. Further, gender is not influenced by SI and job satisfaction (Kaur, 2013). High SI leads to

proper behavior (Zohar & Marshall, 2000). On the other hand, people with low SI have

problematic behavior. Deducing from the above, people with High SI will demonstrate higher

measure of Job Performance and satisfaction. Malik and Tariq (2016) suggest that Spiritual

intelligence leads to success in the organization. There is a strong relationship between

employee‟s SI and their Performance (Motakallem, 2014).

SI and profitability are related. When ethics and spiritual values are integrated into work it leads

to higher productivity, employees are happy and their relationship with customers help build the

reputation of the organization (Marques, 2006). In terms of their consistency, spiritually

intelligent staff are more orderly with themselves, content, and further deeply integrated and

harmonious (George, 2006). According to Rashvand and Bahrevar (2013) there is a remarkable

negative relationship between spiritual intelligence and turnover intention of personnel and this

has an impact on organizational performance.

2.2.7 Emotional Exhaustion

Emotional exhaustion (EE) is conceptualized as “feelings of being emotionally overextended and

drained of one‟s emotional resources” (Maslach, 1993). It is a person‟s strain element that points

to the first stage of the burnout (Halbesleben & Bowler, 2005). Generally, Burnout, mostly

considered as emotional exhaustion, stems from a lot of demanding work circumstances (e.g.

workload, lack of social support, role conflict) and as a result, lead to a host of negative results

that are important to the effective operation of firms (Carson et al., 2010). According to Maslach

(2003) burnout is a function of three interrelated dimensions, namely, emotional exhaustion;


34

depersonalization; and reduced personal achievement. Among these three, empirical studies has

identified emotional exhaustion as central in the burnout phenomenon (Kalliath, O‟Driscoll,

Gillespie &Bluedorn, 2000; Lee & Ashforth, 1996).

Employees in most organizations are confronted with different demands and challenges at work.

According to Baumeister, Bratslavsky, Muraven, and Tice (1998) confronting the demands of the

organization with self-control and a regulated behavior leads to the depletion of cognitive and

emotional resources. Meanwhile when the employee confronts the demands at work with the

limited human resources at his disposal it results in to EE in the long run. Additionally, studies

show that emotionally exhausted workers are likely to quit the work environment (Westman &

Eden, 1997). In the work setting this withdrawal from work by employees can manifest itself in

turnover. According to Lee and Ashforth (1996) emotional exhaustion and turnover intentions

were in agreement. In the same vein, Wright and Cropanzano, (1998) concur that EE is related to

actual turnover.

Prevention of EE poses a significant challenge because emotional exhaustion may cause

increasing turnover rates in staff (Kowalski, et al., 2010). Evidence from literature indicates that

specific factors are associated with EE (Kowalski et al., 2010). Again in terms of gender, men

are four times prone to emotional exhaustion than women (Kowalski et al., 2010). However, in

the field of intellectual disabilities there is no association between gender and burnout (Lasalvia

et al., 2009; Mutkins, Brown & Thorsteinsson, 2011; Shaddock, Hill & van Limbeek, 1998).


35

2.2.8 Emotional exhaustion, turnover intentions and Job performance

A critical component of the burnout dimension is Emotional exhaustion (Maslach, Schaufeli, &

Leiter, 2001). The emotionally exhausted employee has a higher tendency of quitting intention. When the intention of quitting is high it affects his performance at work. They involve other

important organizational results such as work and contextual performance, turnover, and

absenteeism (Cropanzano, Rupp, & Byrne, 2003; Halbesleben & Bowler, 2007; Harrison,

Newman, & Roth, 2006; Ybema, Smulders, & Bongers, 2010). When emotions are not curtailed

at work, it leads employees to be easily exposed to emotional exhaustion and reduced job

satisfaction (Côté & Morgan, 2002; Hochschild, 1983; Hülsheger & Schewe, 2011).

Emotionally exhausted superiors are likely to show signs of their inability to help subordinates

deal with their own emotional states. Thus, emotionally exhausted supervisors may become more

passive about dealing with their subordinates‟ problems. This may increase the threat of further

resource loss for subordinates, making their own emotional exhaustion states even more critical.

In order to avoid continuous loss of resources, employees in such a situation can be expected to

further persist in redirecting their remaining resources and adopting withdrawal strategies.

In contrast, supervisors with lower levels of emotional exhaustion are ready to indicate to the

subordinates that they are in the position to offer help to deal with their emotional states.

Observing such signals from supervisors mitigates the threat of further resource loss for

subordinates and may even provide them with prospects for replenishing depleted resources.

Thus the supervisor serves as the motivator to the subordinates to deal with their own emotional

states.


36

2.2.9 Turnover Intentions in accounting firms

Most studies have identified turnover intention of employees in accounting firms as problematic

(Bao et al., 1986; Taylor & Cosenza, 1998; Houghton et al., 2011; Tett & Meyer, 1993).

According to Tett and Meyer (1993) turnover intentions is the consciousness of an employee to

seek for other alternatives in other organizations. High turnover rates among staff is associated

with negative implications for example, lack of common sense, low staff resolve, strenuous

customer connections and expanded uses for substitution and preparing (Haskins, et al., 1990).

The point of most associations is to enhance their efficiency and, therefore, their execution and,

along these lines, to end up more aggressive and gain a bigger piece of the overall industry. In

spite of the measure of the firm or the volume of exercises, the needs of the employees are

paramount, hence all effort is geared towards enhancing their working conditions and satisfaction

(Chatzoglou, Vraimaki, & Komsiou, 2011). Accountants‟ turnover has stimulated considerable

research. Extant literature have looked at factors such as organizational commitment and job

satisfaction as the antecedents to turnover intentions. However emotional and psychological

states of the human person also contribute to the adverse effects on job satisfaction,

organizational pledge and turnover intention.

Similarly Chong and Monroe (2013) found that job uncertainty, job struggle and employment

related pressure are imperative indicators of occupation burnout. As indicated by them, job

vagueness and job struggle at first effect representatives' apparent levels of occupation related

strain, and occupation related pressure is identified with occupation burnout, which, thus, brings

down workers' levels of employment fulfilment and authoritative responsibility (Chong &


37

Monroe, 2013). High turnover rate is common among Junior-level accountants and they exit the

firms due to pressure from the profession (Bao et al., 1986; Taylor & Cosenza, 1998; Houghton

et al., 2011). Chan et al. (2008) argue that it is important to recognize different ways to support

junior accountants‟ organizational commitment, job satisfaction and retention. Organizational

commitment, is a critical factor in studies examining employees‟ turnover intentions (Chong &

Monroe, 2013).

Organizational commitment and job satisfaction predict an employees‟ workers' aim to look for

elective employment (Rasch and Harrell, 1989; Bline et. al., 1991; Gregson, 1992; Pasewark and

Strawser, 1996). Job burnout affects employees‟ turnover intentions (Fogarty et al., 2000; Almer

& Kaplan, 2002; Sweeney & Summers, 2002; Fogarty & Kalbers, 2006 has an arrangement of

contrary mental encounters mirroring a 'wearing out' from delayed introduction to the worry of

giving administrations to other individuals (Maslach, 1993). Earlier examinations on the

predecessors of turnover expectations have concentrated on the point of leaving instead of

genuine turnover as the result variable. This can be attributed to a unique reason. Most

employees decide to leave the organization before they finally leave the organization. This is in

line with attitude-behaviour theory (Fishbein & Ajzen, 2005) which states that one‟s objective to

perform a specific behaviour is the close predictor of that behaviour.

In their study on the antecedents and consequences of employee turnover intention in Ghana,

Gyensare et. al., (2015) highlighted the need to consider turnover intension as an important

construct that has consequences on work fulfilment, emotional and regulating duties; and as a

predecessor to responsible nonappearance authenticity at the working environment.


38

2.2.10 Accountants’ Job Satisfaction

Two contradictory arguments is associated with the relationship which exists between job

performance and satisfaction. According to the first, high contentment leads to increased

performance. This means that when an employee is content with his job, it results in his

accomplishment of task compared to those who do not derive satisfaction from their job. The

second argument demonstrates that an individual‟s performance at the job leads to his

satisfaction at work. Thus, when an employee is able to achieve the set objectives he is rewarded

which reflects in his satisfaction at work (Spector, 1997).

Spathis (1999) suggests that independent accountants are satisfied with their job because the

characteristics of their personality conforms to their chosen profession. In terms of social

standing and economic wellbeing the accountant is recognized and they achieve successful

career. Additionally, Dole and Schroeder (2001) concluded that that personality and job

satisfaction are not related however, an inverse relationship between job satisfaction and turnover

intention was found. Finally, gender and ethnicity did not moderate the relationship among the

aforementioned variables.

In respect of the career stages and years of employment Adler and Aranya (1984) concluded that

it creates differences as long as their commitment, job satisfaction and attitudes are concerned.

Evidence from literature show that younger accountants as against those accountants at the point

of retirement are more satisfied than the latter. Meanwhile, in terms of their dedication to the

organization, the professional commitment of the older ones was higher. The reason that has

been assigned to this phenomena is that at this stage the younger ones are now learning how to


39

imbibe the values and tenets of the organisation as against the older ones who by experience

associate with the values of the organisation.

Organisational commitment and professionalism are strongly related to job satisfaction (Norris &

Niebuhr, 1984). Employees seemed to be especially happy with their work and supervision and

at a lower degree happy with their career progression, fees and their colleagues. Results show a

strong correlation between professionalism and organizational commitment. As regards

satisfaction with pay, it was concluded that it is a contributory factor to professional commitment

also influences professional commitment.

Reed et al., (1994) surveyed accountant‟s satisfaction with their current positions, their

commitment to the organization and their turnover intention. In their survey, there were

variations in the findings among males, females and employees who were seen as “Internals and

Externals”. Those who were expecting rewards as a result of their own actions were known as

Internals whereas those who believed that their actions is not a determining factor in the outcome

of events but unpredicted forces were seen to be externals. They concluded that Internals derived

their satisfaction from the job as against the externals who did not. In respect of their

commitment to the firm, the results were the same. With externally-oriented women, turnover

intention was on the rise whereas length of employment among both sexes revealed that the

results were different. However, turnover intention was higher in externally–oriented women. As

far as the years of employment is concerned, the results were different when gender was

considered.


40

2.3 Research framework and hypotheses development

The conceptual framework as shown in figure 2.1 is grounded on the theories of Planned

Behavior and Social identity. The framework as presented depicts two important characteristics.

First the conceptual framework shows the determinant of turnover intention. For the purpose of

this study, the key determinants of turnover intention are organisational commitment, job

satisfaction, religiosity, spiritual intelligence and emotional exhaustion. Second the framework

predicts the mediating role of turnover intention on accountant performance.


41

Figure 2.1: Conceptual framework

2.3.1 Organizational Commitment and Turnover Intention

It has been argued that Organizational Commitment (OC) that is the feeling a person has about

an organization as a whole is predicted by organizational learning culture, developmental

feedback and learning goal orientation (Joo & Park, 2010). To have a competitive advantage in

the labour and product market, an organization needs highly committed staff. One of the

predictors of Turnover intention is OC (Williams & Hollenbeck, 1986). OC has been categorized

into three, that is Affective, Continuance and Normative (Bergin, 1994). The Affective

commitment refers to the sense of belonging or devotion to the organization and this has been in


42

tandem with personal characteristics of the individual that is work experience, structures, pay,

supervision( Hartmann, 2000).

Continuance commitment on the other hand is the cost of leaving the organization. Anything that

is related to cost either directly or indirectly investment that the individual has made in the

organization. The normative commitment emerges on the basis of a kind of investment that the

organization makes in the life of the individual. The person in question may find it difficult to

reciprocate that investment to the organization, hence, may be compelled to be committed to the

organization. Theoretically, the commitment to the organization has a three prong effect that is

the employees themselves, the organization and the society.

The study therefore hypothesizes that;

Hypothesis 1: Organizational commitment and turnover intention are inversely related.

2.3.2 Job Satisfaction and Turnover Intention

A feeling that an individual has towards his job is termed as Job Satisfaction. According to

Newstrom (2007), Job satisfaction comprises a set of favourable and unfavourable feelings and

emotions a person uses to view his work. In other words, a person is satisfied with his work when

he finds meaning in the work that he does. Previous studies indicated that some employees may

find satisfaction in their job whilst others may not. By implication the satisfaction a person

derives from his job may not be the same another derives from his job. Existing studies have

looked at job satisfaction and organizational commitment controversy, which one of them

predicts the other. But several studies have concluded that Job satisfaction predicts

organizational commitment.


43

A recent study conducted by Slattery and Salvarajan (2005) indicates that Job satisfaction has a

negative association with turnover intention using temporary employees‟ attitudes towards client

organization and the temporary employee attitudes towards the temporary agency. Accountants

who are satisfied with their work will not contemplate alternative employment (Mobley, 1990).

However, employees who are not satisfied with their job will have the intention to quit the

organization and hope to get another job. Gregson (1990), Setiawan and Ghozali (2013),

Fitriany, Gani, Siregar, Marganingsih, and Anggraita (2011), Muliawan et al. (2009), Lathifah

(2008), Kalbers and Cenker (2007), Shafer, Park, and Liao (2002) found that the high job

satisfaction causes lower turnover intention. In line with the above discussion, this study

hypothesizes that:

Hypothesis 2: Job satisfaction and turnover intention are inversely related.

2.3.3 Religiosity and Turnover Intention

Religiosity is a critical component of society. The values, tenets exhibited by individuals is as a

result of their religious orientation and formation. These values carried to the work place help

individuals to accomplish tasks given them. Previous studies have made efforts to link

Religiosity to workplace behavior and attitudes (Mc Ghee & Grant, 2008). There is a dearth of

empirical literature on the influence of Religiosity on the negative work behavior like turnover

intention. According to (Weaver & Agle, 2002), individuals make religiosity as part and parcel

of their daily activities and hence carry it to the workplace. The extrinsically religious person

sees religion as external to him therefore perceives his role at work as purely transactional and

will only perform his task to safeguard his personal interest and objective. On the other hand, the


44

intrinsically religious person sees work as a product of religion. By extension, any act carried out

has a religious implication.

From the above, the study hypothesizes as follows;

Hypothesis 3: Religiosity and turnover intention are inversely related.

2.3.4 Spiritual Intelligence and Turnover Intention

In most research papers, spirituality at work place is becoming a topical issue (Smith, 2012).

People are likely to see their profession not simply as a job but a mission. Prior studies reveal

that spirituality at work place enhances performance (Ayranci, 2011) productivity and work

satisfaction (Alexander et.al, 1993), organizational learning (Kunde, 2000). The Spiritually

intelligent person encounters question of meaning and values (Zohar & Marshall, 2000). It is the

platform required to operate the individual‟s brain and emotions effectively. This means that

high spiritual intelligence leads to control of one‟s emotions and later good thinking towards

others (Saidy, Hassan, Rahman, Jalil, Ismail & Krauss, 2009).

In a typical good organization, the individual with a high spiritual intelligence is able to

understand the meaning of life and to experience simultaneously the natural connection between

each individual and the world at large. Therefore, the highly spiritual intelligent person has no

intention of quitting his job. When a person has clear understanding of the reason for his life, he

is able to make decisions through thoughts, attitudes and behaviours. Therefore, the spiritually

intelligent individual makes decisions which affects the organization.

From the above, the study hypothesizes as follows: Hypothesis 4: Spiritual intelligence and turnover intention are inversely related.


45

2.3.5 Emotional Exhaustion and Turnover Intention

Emotional exhaustion means all emotional resources of the person in question has been

exhausted leading to fear of working and lack of urge to work. The result of this action in any

organization is the tendency to quit. Emotional exhaustion has implication for optimal

work(Cherniss, 2000), quality of work life (Cordes & Doherty, 1993) and optimal organizational

functioning(Maslach, 1993). From the perspective of the worker, emotional exhaustion is

associated with common bodily sicknesses as cold, flu, sleep disturbances and headaches

(Bakastro & Hayes, 1984). From the organization‟s perspective on the other hand, emotional

exhaustion correlates negative tendencies such as turnover intention (Jackson, Schwab &

Schuler, 1986). Prior studies have revealed that emotional exhaustion will lead to less job

satisfaction, organizational commitment and high turnover rate (Jackson, 1986). Emotional

exhaustion and turnover intention are closely related (Schaufeli & Enzman, 1998).

From the foregoing discussions, the study hypothesizes as follows:

Hypothesis 5: A positive relationship exists between emotional exhaustion and turnover

intention.

2.3.6 Turnover Intention and Accountant Job Performance

Accountant job performance is critical for the success of the organization. Individual‟s

performance is measured by varied factors such as time management, leadership skills and

efficiency to evaluate each employee and it is the cause of significant impact on turnover


46

intention. Prior research has looked at turnover intention and Accountant performance

differently(Jackofsky, Ferris, & Breckenridge, 1986). Some have looked at the intention to quit

as negatively related to job performance. Specifically, a study conducted by (Zimmerman &

Darnold, 2009) indicates that job performance is likely to influence voluntary turnover through

intention to quit as well as have direct effect on voluntary turnover. From the expectancy theory,

it has been established that negative job performance appraisal is likely to affect the turnover

intention of the Accountant. In this regard, when the feedback from a person‟s superiors is in the

negative, his intention to quit is high. However, positive feedback from the superiors gives the

Accountant the indication to stay on the job. All in all, job performance and turnover intention

are related positively. From the foregoing, the study hypothesizes as follows:

Hypothesis 6: A negative relationship exists between turnover intention and Accountant job

performance.

2.4 Chapter summary

This chapter reviewed previous literature which are related to the study. The theoretical

underpinnings of the study and how relevant they are to the study. Within the context of the study

the review elaborated on the various determinants of turnover intention of accountants and how

they affect the Job Performance of the accountants in the organization. The study concludes with

the research framework and the hypothesis development. The next chapter looks at the

methodology and the philosophical assumptions underlying the study.


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CHAPTER THREE

METHODOLOGY

3.0 Introduction

This chapter describes the procedures, models and techniques that the researcher used in

conducting the study. The chapter describes in detail the philosophical assumptions underlying

the study (research paradigm), the research design, and research strategy, sampling method,

research instruments, method of collecting data and analysis.

3.1 Research Paradigm

Emanating from the Greek word paradeigma, the word paradigm can be rendered as pattern.

Thomas Kuhn (1962) is thought to have initiated the usage of the word to indicate a conceptual

framework shared by a community of researchers which afforded them the convenient model for

critically identifying problems and finding solutions. Inherent in the concept of a paradigm is the

fact that it is unique to a scientific community and frequently used as a tool to address a peculiar

problem. Most researches are conducted within paradigms and embedded in it is the

philosophical assumption of how the researcher views the world and defines what he/she

considers to be the truth.

Several paradigms exist and new paradigms continue to evolve. New paradigms do not disprove

the old paradigms but provide an alternative way of thinking. Scholars have classified paradigms

differently; Positivism, Constructivism, Advocacy and Pragmatism (Creswell, 2013), while

others have Positivism, Interpretive Realism, critical Realism (Fisher, 2010). The ability of the

researcher to be explicit in his chosen philosophical world view is key in defining the direction of


48

the research. This means that the choice of topic, methodology to use, the analysis and

interpretation of the results are influenced by the research paradigm (Lukka, 2010) .

To distinguish paradigms, two main philosophical dimensions (ontology and epistemology) are

used (Laughlin 1995; Kalof, Dan & Dietz 2008; Saunders, Lewis & Thornhill, 2009). These

dimensions relate to the nature of knowledge and how it is developed. In terms of research, on

the nature of reality (ontologically) one can perceive that the existence of reality is exterior and

independent of individuals and their explanations of it, termed objectivist (Saunders, Lewis &

Thornhill, 2009) or realist (Newman,2011). On the other hand, the subjectivist person believes

that reality is independent of factors and individuals contributors to phenomena socially.

3.1.1 Positivism

On the Ontological level, the Positivist maintains that it can be measurable with properties

which are distinct of the researcher and his or her instruments, by implication, knowledge is

objective and quantifiable; and that it is objectively given. Positivists adopt scientific methods

and make systematic the knowledge generation the knowledge generation process with the help

of measuring the quantities to further improve the quality of parameters and the relationship

among them. Positivism is concerned with discovering the truth and can be presented by

observation (Henning, Van Rensborg & Smit, 2004).

Walshman (1995) reported that positivists maintain that scientific knowledge comprises facts

whereby its nature of existence is seen as reality which is not contingent upon social

construction. The investigator can adopt the objectivist perspective if the study consists of a


49

steady and unchanging reality. From the perspective of the positivists, the world is believed to be

external to the individual and that reality is objectively known to any research phenomenon

regardless of the researcher‟s point of view (Carson et al., 1988). Thus, their approach in

conducting research is that they take a command and meticulous way by clearly identifying a

topic to be researched upon, the appropriate research hypothesis to be proposed and using the

appropriate methodology (Churchill, 1996; Carson et al., 2001). Positivist researchers are not

attached to their respondents which aids them to remain emotionally neutral to make clear

distinctions between reason and feeling (Carson et al., 2001).

Additionally, the Positivists distinguish between facts and value judgement and science and

personal experience. In the same vein, they seek an objective view of life and phenomena and

constantly apply rational and logical approach to research (Carson et al., 2001). As regards

techniques, statistical and mathematical are integral component in positivist research which

conforms to unique research techniques to unravel single and objective reality (Carson et al.,

2001). The Positivists hold that human actions can be explained because real causes of events

precede the action itself which lends credence to the fact that the human subject and the

researcher are independent of themselves and have no influence in the study (Hudson & Ozanne,

1988).

Conversely, the interpretivists hold the view that what is known as reality is as result of people‟s

subjective experience of a world that is external to them. Thus, there is no single approach to

knowledge but the experience of people creates knowledge. This argument affirms the fact that

knowledge is socially created and there cannot be right or wrong theories in the application of

knowledge (Walshman, 1993). By implication, theories must be judged according to how


50

interesting they are to the researcher as well as those involved in the same field of study. In this

regard, their construct emanates from the field through in-depth analysis of the phenomenon of

interest.

Additionally, interpretive paradigm is underpinned by observation and interpretation, in other

words to observe is to collect information about events, while to interpret is to make meaning of

that information by drawing inferences and make meaning out of those inferences

(Aikenhead,1997). Unlike the positivists, the Interpretivists avoid rigid structural framework and

adopt a more personal and flexible research structures (Carson et al., 2001) what is perceived as

reality (Carson et al., 2001). They believe the researcher and his informants are interdependent

and mutually interactive (Hudson & Ozanne, 1988).

With the interpretivist researcher, the context of the research is known through his prior insight

but with the assumption that it is not sufficient in the development of fixed research design due

to the complex, multiple and unpredictable nature of what is thought of as reality (Hudson &

Ozanne, 1988).

This study ascribes to the positivists view because the nature of the objectives could be better

investigated by reference to the positivists.

3.2 Research Design

A research design involves the overall strategies adopted by the researcher to address the

objective of the study. It propels in the choice of techniques to collect and analyse data of the

study in a way that combines importance of the research purpose with economy in procedure


51

(Jahoda, Deutch & Cook, 1986). Depending on the nature of the research, either as quantitative,

qualitative or mixed, the appropriate research design is used. The qualitative research is primarily

exploratory in nature. It offers understanding into the problem or helps to develop ideas or

hypotheses for possible quantitative research. In qualitative research methods, data collection

method differ using unstructured or semi-structured questionnaire techniques. Some common

methods include focus groups, individual interview and involvement. In terms of sample size, it

is very small and interviewees are selected to fulfil a given quota. As regards the mixed method

of research, it combines both the qualitative and quantitative methods of research techniques,

methods, approaches, concepts into a single study. It is an attempt to adopt multiple approaches

in answering research questions, rather than restricting the researcher‟s choice. The outcome of

the results will be superior to any one method studies.

This study adopts the quantitative research approach due to the researcher‟s positivist philosophy

and on the objectives of the study. Significant conclusions about a population are drawn by

selecting a representative sample of the population. According to Creswell (2003) the population

consists of the whole group being investigated. Sometimes in quantitative research, researchers

make use of questionnaires and the findings are based on numbers and statistics that are

presented in tables. According to Moule, Kuratko, and Singh (2009, p.172) the objective of

quantitative research is to produce research data that can be analysed numerically using

statistical techniques.


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3.3 Research Strategy

A research strategy can be defined as the guide towards the achievement of the objective of the

study. There are various research strategies which can be used in a study namely, experiment,

survey, case study and grounded theory. Experiment is employed mainly in the natural sciences,

social science and more importantly in the field of psychology. In most cases it is used in studies

where sample selection, allocation of different experimental conditions, and definition of

theoretical hypothesis are critical. Case study is another strategy that looks at research from a

detailed and intensive perspective of a case. It delves into the core of the phenomenon under

investigation and asks questions such as “why”, “how”, and “what”. Grounded theory is

predominantly used in both the inductive and deductive research. It begins by not developing any

theoretical framework however, when data has been gathered and observations made, the data is

then used to make further predictions and tested in further observations. Lastly, the survey

strategy is the most commonly used strategy in the field of business. It allows for the researcher

to have access to a large amount of data from the population and sometimes it is seen as

authoritative because the method is easily comprehended by the respondents. The principal

instrument employed in the survey research is questionnaire which respondents are supposed to

answer a set of questions in an orderly manner predetermined by the research. The study used the

survey method of research due to the objectives of the study and the contemporary event under

investigation i.e. turnover intention.


53

3.4 Unit of Analysis

A unit of analysis can be seen as the main entity being analysed in a scientific research and about

which data is gathered. Determining the unit of analysis has a pivotal role in any research. It is

the subject of the study that the researcher may generalize. This study specifically looks at the

antecedents and consequences of turnover intention on Accountant performance. Since the object

of study was the individuals in the accounting firms, the unit of analysis is at the individual level.

3.5 Population and sample selection

The population of the study denotes a complete group of objects or elements which are relevant

to the research (Hair, 2011). The target population is defined based on the understanding of the

research topic of interest, access to the elements (individuals and firms), availability of elements

and time frame. This is relevant because the population possesses the information the research

has been designed to collect. The target population for this study includes all accountants in

Ghana who work with the 225 accounting firms that have been certified and approved by the

Institute of Chartered Accountant, Ghana (ICAG) as at December, 2015.

The ICAG is the mandatory institution per the constitution of Ghana that regulates the

accounting profession in Ghana. As part of its regulatory function, ICAG publishes names of

members in good standing, licensed individuals and firms annually in a national newspaper. In

addition, ICAG annually submits the names of individuals and firms capable of providing audit

and assurance and other financial services in Ghana to the Ghana Revenue Authority, the


54

Controller and Accountant General‟s Department, the Bank of Ghana, the Securities and

Exchange Commission and the World Bank.

There are two categories of accounting and financial services providers. There are firms that fall

under the regulation of ICAG, the regulator of the profession in Ghana. These firms are those

involved in public practice particularly assurance services such as external financial statements

audit. The other category are firms involved in non-assurance services. With this category, there

is no restriction on the requirement of external audit. The Companies Code, 1963 (Act 179)

makes auditing mandatory for all categories of companies. ICAG, has classified these firms into

five (5) based on their revenue and size that is A1, A, B1, B, C, D. The tables below show how

they have been classified. The table1 below gives an overview of the classification of the firms

by ICAG.

Table 3.1: Classification of firms in Ghana based on revenue Type Revenue (Annual)

A Between GH 1-5million

B1 Between GH 500,000-1million

B Between GH 200,000- 500,000 C

Between GH 100,000-200,000

D Below GH 100,000

Source: ICAG, 2015

A1 Exceeding GH ȼ 5 million


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Table 3.2: Distribution of firms in Ghana Type Number Percentage

A1 4 1.8%

A 8 3.6%

B1 15 6.7%

B 41 18.2%

C 19 8.4%

D 138 61.3%

Total 225 100%

Source: ICAG List of Firms in Good Practice, 2015

3.6 Sampling Technique

This refers to the procedure employed in selecting subset of randomized number of members of

the population of a study and data collection about their attributes (Panneerselvam, 2009).

Sampling makes the research more accurate and economical. The sampling method used in the

research determines whether the findings can be generalized or not to the wider population.

There are two broad types of sampling techniques – probability and non-probability. With

probability sampling, members (or elements) of the population being studied have equal

opportunities of being selected (Panneerselvam, 2009); whereas individuals in the population do

not have equal chance of being selected (Panneerselvam, 2009).


56

Probability sampling, specifically the stratified random sampling technique has been adopted

based on the objectives of this study. With stratified random sampling, the population is divided

into strata or subgroups and a sample is taken randomly from each subgroup. This sampling

technique has the advantage of ensuring that every stratum is adequately represented. It enables

the researcher to draw a sample representing different segments of the population to any desired

extent. Further, this sampling technique allows the researcher to make statistical conclusions

from the data collected that is considered to be valid. The Accountants with the 225 Accounting

firms, have been classified based on their revenue and size (A1to D) therefore they meet the

technique that was used in eliciting responses from them for the research.

3.7 Research Instruments

Precise and well-ordered data collection is critical in the conduct of scientific research. Research

instruments are tools used for eliciting information relevant to the research topic. There are

varieties of research instruments, that is, Questionnaire, Interviews, content analysis, focus

groups and observation. However, the study used questionnaire as the main research instrument

to collect data from the respondents due to its large and heterogeneous nature within a relatively

short period. Once completed, questionnaires can be easily analysed. In terms of cost,

questionnaires are inexpensive to administer

3.8 Data and sources of Data

In the conduct of research, researchers rely on either primary or secondary data as their main

source for analysis. Primary data was used due to the purposes of this study. Primary data is

information collected from sources such as personal interviews, questionnaires or surveys with


57

specific intention and a specific subject, observation and discussion by the researcher. Methods

used in collecting primary data include interviews, questionnaires, surveys, telephone and focus

groups, but for the purpose of this study, questionnaires was the main tool used in eliciting

information from the respondents. If well-constructed and properly piloted, questionnaires can

be used in future studies. One advantage of using questionnaire in the study is that it enables the

researcher to reach out to large number of respondents.

3.9 Questionnaire Design

This refers to well composed questions which help to investigate and obtain reactions from the

respondents (Panneerselvam, 2009). The questionnaire enables the respondents to work at their

own pace and convenience. Besides it provides a great deal of anonymity to respondents in terms

of soliciting for open and honest responses. In terms of cost, questionnaire is a less expensive

procedure in eliciting information from the respondents than the interview. By far, the

questionnaire provides a standardized interview across all subjects in a study (Brace, 2013).

The questionnaire (Appendix 1) had two (2) main sections namely; demographic characteristics

of the respondents and the constructs (organizational commitment, job satisfaction, religiosity,

spiritual intelligence, emotional exhaustion, turnover intentions and job performance). The

demographic section of the questionnaire was made up of ten sequential questions. These

questions were based on the gender of the respondents, age, marital status, number of

dependents, educational level. Also in this section was a question each on their educational

background, professional qualification, working experience, the category of firm they work in

and their current position at their place of work.


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The “second section of the questionnaire was designed to coincide with the sequential order of the

study objectives. The questions were designed and structured in both close-ended type and

ordinal scaling method. The questionnaires were demonstrated on a rating scale with discrete

responses. The study measured responses to questions on a scale of 1-7, where 1 stood for strong

disagreement and 7 stood for strong agreement. This was used in order to allow for variability in

the responses”.

Seven different constructs were examined in this section; organizational commitment, job

satisfaction, religiosity, spiritual intelligence, emotional exhaustion and job performance. Each

question began with a preamble which was to guide the respondents on the meaning of the

question and the appropriate response needed from them.

3.10 Measurement of constructs

To measure the constructs for the study, existing scales from prior research were adopted. Some of the

scales were modified to suit the context of the Study. The scales employed in the study were as follows;

Organizational commitment construct was measured using a short form instrument developed by Mowday

et al., (1974). This scale is designed to measure two dimensions of organizational commitment (affective

commitment and continuance commitment). Participants responded to all items on a 7-point Likert scale

(1= “strong disagreement” to 7=“strong agreement”). Job satisfaction was measured using a scale

developed by Hoppock (1935). Religiosity was adapted from the works of Ashmos and Duchon (2000)

while turnover intention was measured using a scale developed by Walsh et al., (1985). Further, Spiritual

intelligence was measured using a scale developed by King (2008); emotional exhaustion developed by

Maslach and Jackson (1986) while Job performance was measured using the scale developed by Patterson

(1990).


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3.11 Pilot Study

A “pilot study was conducted in order to assess the validity of the study. Pre-testing of

questionnaires aids in obtaining information to improve its content, format and sequence

(Panneerselvam, 2009). On the backdrop of the above, the study was piloted using twenty (20)

respondents outside the sample size. This exercise was mainly intended to test the degree of

understanding, the meaning of the questions, and difficulty in understanding the questions by the

respondents. Based on the information, the questionnaire was revised in its format, content and

sequence for the final use in the study”.

3.12 Ethical Considerations

As a standard procedure in the University of Ghana Business School (UGBS), studies that

involve the collection of information from individuals are to be approved by the Ethics

Committee for the Humanities (ECH). This is to guarantee that the research met ethical

considerations so that researchers do not put participants in a situation where they might be at

risk as a result of their participation; protect researchers and their institutions as well as the good

name of research (Doku, 2013).

To fulfil this requirement, ethical approval was sought from the ECH before the actual data

collection begun. The ECH gave the approval on 21/02/2018 for a period of six months with

reference number ECH 090/17-18. To adhere to the ethical guidelines of ECH the following

were taken into consideration throughout the data collection process:

Partnership: This study was a collaboration of the 225 Accounting firms and the researcher.


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Since the aim of the study was to better appreciate the effects of the factors that influence the

turnover intentions of Accountants working the organization. Respondents were assured that the

findings of the study will be made available to them, which implies that they do not only provide

the information but would benefit from the information willingly given.

Ensuring No Harm: “The study showed that information relating to the respondents that intended

to harm their reputation was not allowed for public view and was protected by the researcher”.

Ensuring Confidentiality and Anonymity: “The ethical duty of confidentiality includes

obligations to protect information from unauthorized access which is essential to the trust

relationship between the researcher and participant and also to the integrity of the research

project. Therefore, participants were assured that all aspects of their communication either

through verbal or recording regarding themselves or the organization will be held in the strictest

confidence by not disclosing the information”.

3.13 Administration of Questionnaire

Questionnaires were self-administered by the respondents. A total of 500 questionnaires were

administered out of which 414 were returned. However, out of the 414 questionnaires which

were returned, 77 were not fully answered and were not added to the final questionnaires used in

the analysis. The exclusion criteria was to exclude all observations for which most of the

questions on the main constructs were not answered. As it stands, 337 representing 67.4% of the

total respondents‟ surveyed questionnaires were used in the study. The questionnaires were

administered and collected between February and April 2018.


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3.14 Data Preparation and analysis Process

Data “preparation involves coding and data entry into a database, data filtering and finding any

missing responses. The 337 usable questionnaires were imported into Statistical Package for the

Social Sciences (SPSS) version 23 where the descriptive analyses report was generated”.

3.15 Data Analysis technique

The “study made use of the Structural Equation Modelling (SEM) technique to analyse the data.

While first generation techniques such as regression-based approaches (e.g. multiple regression

analysis, discriminant analysis, logistic regression, analysis of variance) and factor analysis have

predominantly been used to confirm theoretically hypotheses, the use of second generation

techniques such as SEM has become popular in many empirical researches in recent times.

Unlike the first-generation techniques, SEM is able to simultaneously investigate multilevel

dependence relationships”. This implies that within the same framework a dependent variable

becomes an independent variable in subsequent relationships together with relationships between

multiple dependent variables (Astrachan, Patel, & Wanzenried, 2014). Precisely it is this

exchange role that a variable plays that enables SEM to infer causal relationships. Due to the

nature of the study‟s constructs (all variables of interest are latent) and the complex nature of the

framework (included is the direct, indirect and total effects of the constructs), it is impractical to

use the first-generation statistical technique like regression in the study. Therefore SEM was

found to be the most appropriate in assessing the complex model simultaneously in this study.


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3.15.1 Structural Equation Modelling (SEM)

Over the last decade, SEM has enjoyed considerable attention in most studies especially in the

field of the social sciences (Marketing, Strategic management, Accounting) (Hair, Sarstedt,

Hopkins, & G. Kuppelwieser, 2014). SEM provides the medium to test simultaneously the direct,

indirect and total relationship among the constructs in a research. The direct effects comprise the

association between the dependent and independent variables. The indirect effects consists of

relationships between the dependent and independent variables that are mediated or moderated

by some other variables. Lastly, the total effects indicates the sum of two or more direct or

indirect effects of the variables in the study. Comparatively with other statistical techniques,

SEM technique enables the researcher to not only test relationships among constructs

simultaneously but it is able to curtail the overall error associated with the model (Astrachan et

al., 2014).

Additionally, SEM helps in testing models flexibility and permits the researcher to use multiple

predictors and criterion variables constructs which are not observable (latent), measurement

errors in models for observed (manifest) variables, and test mediation and moderation

relationships in a single model. This makes SEM a dynamic statistical method (Blanthorne,

Jones-Farmer, & Almer, 2006; Fornell, 1987; Hair, Black, Babin, & Anderson, 2010; Hair, Hult,

Ringle, & Sarstedt, 2016).

In the literature, there are two types of SEM which have been suggested by researchers, i.e.

Covariance based SEM (CB SEM) and the Partial Least Square SEM (PLS SEM). The

underlying difference is the statistical assumption and the validation of their respective


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measurement models. The researcher deals with each of these types and their philosophical

assumptions and the guidelines for their usage.

3.15.2 Covariance Based SEM (CB SEM)

The CB SEM technique was introduced by Jöreskog in 1973. CB-SEM develops a theoretical

covariance matrix based on a designated set of structural equations. The technique focuses on

estimating a set of model parameters in a way that minimizes the difference between the

theoretical covariance matrix and the estimated covariance matrix (Hair, Ringle, & Sarstedt,

2013). The CB-SEM model estimation requires a set of assumptions to be fulfilled, including the

multivariate normality of data, minimum sample size and uniformity of the variable metric

(Diamantopoulos & Winklhofer, 2001). In applying the CB SEM, the observed variables follows

a normal distribution and the observations must be discrete of each other (Chin, 1998). To test

for theories, CB SEM is the technique that most scholars recommend and it is based on the

concept of factor analysis.

3.15.3 Partial Least Square SEM (PLS SEM)

PLS SEM was originally developed by Svant and Herman Wold (1974). According to Hair et

al., (2013), PLS-SEM approach has enjoyed steady popularity as an essential multivariate

technique in most studies including Accounting and marketing (Chu, 2018). PLS SEM‟s main

objective is to maximize the covariance between the predictor latent variable (unobservable) and

the dependent latent (manifest) variable. Under PLS SEM structural paths which are indicative of

the relationships between the unobserved variables and the measurement component shows how

related the unobserved variables and their indicators are.


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However, PLS SEM has a third component that is the weight relations which are employed to

approximate the case values for the unobserved variables. PLS SEM employs least square for

single and multi-component models and for canonical correlation. PLS SEM has less restrictions

than CB SEM and scholars view PLS SEM method as a more robust estimation of the structural

model (Hair et al., 2013). In situations where distributional assumptions cannot be met, PLS

SEM is the best alternative to CB SEM. A significant advantage to the usage of PLS SEM is the

fact that it is able to model factors and composites.

3.15.4 Guidelines for using CB SEM or PLS SEM

Choosing the right statistical method in research is an important part of the research process. This

means that the researcher must have a clear understanding of the statistical method so as to use it

in his study. The method selected depends greatly on the assumptions underlying the usage of a

particular method. This section of the research looks at the criteria to consider when using either

CB SEM or PLS SEM.

“Hair et al. (2011), indicate that choosing between CB-SEM and PLS-SEM can be made

considering a few factors such as research objective, types of measurement model specification,

the modelling of structural model, data characteristics and model evaluation. These authors

suggest five useful rules of thumb, which can be used as guidance when selecting between

PLSSEM and CB-SEM. To select between these two methods, the investigator has to identify

the objective of conducting the study. If the study is to test or confirm a theory, the appropriate

method is CB SEM. The rationale here is that it requires the ability to demonstrate how well a

theoretical model fits the observed data when testing theories”. According to Barclay et.al, (1995)


65

CB SEM is conducive for dense modeling when the objective of the study is to limit the

covariance matrix. On the other hand, when the objective of the research is for prediction and

theory development, PLS is the appropriate method to use and this is known as soft modeling.

Secondly, “CB-SEM is used only in research models that are reflective in nature. However,

previous studies have used formative measures within the structural model but they usually lead

to identification problems (Henseler et al., 2009). According to Chin (1998) the use of formative

constructs within CB-SEM would create a situation where the explanation of the covariance of

all indicators is not possible. Further, the use of CB-SEM in handling both reflective and

formative constructs is relatively complicated (Urbach & Ahlemann, 2010). Meanwhile

PLSSEM can be used to analyse a research model that consists of both reflective and formative

constructs (Chin, 1998b). Using PLS allows researchers to use either reflective, formative or the

combination of both reflective and formative constructs simultaneously”.

Thirdly, “there are underlying assumptions which must be fulfilled before using CB SEMs

software in further analysis. The assumptions involve the assessment of: 1) data multivariate

normality, 2) observation independence, and 3) variable metric uniformity (Sosik et al., 2009).

Large sample size and data normality are the requirement for using CB SEM. The results of the

CB SEM will be highly imprecise when one of the assumptions is violated (Hair et al., 2011).

With PLS-SEM a more robust approach is used to analyse data with non-normality distribution

because it uses calibration mechanisms, which transform any non-normal data into data that

adheres to the central limit theorem (Beebe, Pell, & Seasholtz, 1998)”.


66

Finally, to evaluate the structural model, the core objective of the PLS is to predict the theoretical

model suggested based on the literature and not test which alternate model fits the data better.

(Sosik et al., 2009). The residuals on manifest and latent variables are correlated in PLS; thus

allowing PLS to “estimate” (Falk & Miller, 1992, p. 10). The study employed the PLS SEM

because of the following reasons; it is suitable for theory building studies (Vinzi et.al. 2008). It is

regarded as appropriate for examining complex cause-effect-relationship models (Joseph F. Hair

et al., 2013). It is a non-parametric approach, and it poses fewer restrictions especially on data

distribution and sample size (Vinzi et al., 2010).

To test the hypothesis for this study, the researcher used Smart PLS 3 software (Ringle et al.,

2014). The researcher used the PLS-SEM approach and assessed the measurement model (also

referred to as outer model) and structural model (also referred to as the inner model).

3.15.5 Reflective and formative constructs

This section describes the two models of the constructs that could be used in the research.

In the SEM literature, “unobserved variables can be modelled using either the formative or

reflective indicators. Reflective constructs are constructs which are affected by the same

underlying construct. The direction of causality of the construct is from the constructs to the

indicators and changes in the indicators. In the reflective construct the direction of the arrows

point from the unobserved variables to reflective indicators. However, with the indicators of the

reflective constructs the indicators should be internally consistent because all the measures are

considered to be valid indicators of the unobserved variables. The formative constructs on the

other hand refers to constructs that have formative indicators, which are combined to give rise to

the meaning of the unobserved variables” (Petter et al., 2007).


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In “contrast to a reflective construct, a formative construct assumes that the measures (indicators)

have an impact on the underlying construct (Jarvis et al., 2003). In a reflective construct, the

group of indicators jointly determines the conceptual and empirical meaning of the construct.

The direction of causality flows from indicators to unobserved variables (Jarvis et al., 2003).

According to Petter et al. (2007), internal consistency is important for a reflective construct.

Thus, the use of internal reliability measures are required to ensure the measures are reliable.

Additionally, a reflective construct should be unidimensional and if any measures are removed, it

would not affect the content validity (Petter et al., 2007). On the other hand, formative indicators

need not be correlated nor have high internal consistency and any changes in the formative

measures will cause changes in the underlying construct (Jarvis et al., 2003). A formative

construct causes the latent construct representing different dimensions of it (Gefen et al., 2000).

These observed variables are not assumed to be correlated with each other or to represent the

same underlying dimension (Chin, 1998a)”.

The figure below shows the two forms of constructs.

Figure 3.1: Forms of Construct


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3.15.6 Assessing the measurement and structural models

Before the structural model analysis “is carried out, literature recommends that each construct is

assessed to see if they meet the quality criteria for the empirical work (Urbach & Ahlemann,

2010). In spite of the fact that these instruments have been tested in previous research, PLS SEM

permits that they are subjected to the normal diagnostic test of reliability and validity. The

following section outlines the guidelines for the assessment of the measurement and structural

models”.

3.15.6.1 Assessing the measurement model

The “measurement model evaluates the relationship between manifest variables and latent

variables. The measurement model is tested through assessment of validity and reliability of the

construct measures in the model. This ensures that when assessing the nature of the relationship

of the overall model (Hair, Sarstedt, Pieper, & Ringle, 2012) only reliable and valid constructs‟

measures are used. Structural model specifies relations between latent constructs. Estimating and

analysing the path coefficients between the constructs test the structural model. Path coefficients

are indicators of the model‟s predictive ability”.

vi. 3.15.6.1.1 Internal consistency

Internal consistency measures the extent to which a set of indicators measure the same construct

by testing the correlations among the indicators of a construct. The most common measure of

internal consistency of constructs is the Cronbach alpha (CA). CA provides an estimate for the

reliability based on indicator inter-correlations. However in PLS SEM, the preferred measure is

Fornell and Larcker criterion of the composite reliability (CR) (Chin, 1998). The reason is that

although CA and CR measure the same thing CR takes into consideration that the indicators have


69

different loadings. CA underestimates the internal consistency where it does not assume tau

equivalent among the measures and assumes that all indicators are equally weighted. The internal

consistency of the measurement model is valid when the CR of each of the constructs meets the

recommended threshold of 0.7 (Hair et al., 2013) however when all the reliability and validity

tests have been met an indicator loadings of 0.4 and above is acceptable .

vii. 3.15.6.1.2 Convergent Validity

Convergent validity involves measuring a construct with independent measurement techniques

and demonstrating a high correlation among the measures. In this study, the measurement

model‟s validity was assessed using the Average Variance Extracted (AVE) value. The AVE

value is calculated as the mean of the squared loadings for all indicators associated with the

constructs. The recommended threshold of the AVE is 0.5 or higher as it indicates that on

average the construct explains over 50% of the variance of its items.

viii. 3.15.6.1.3 Discriminant Validity

A “core element of model evaluation is Discriminant Validity (Hair et al., 2013). Discriminant

validity ensures that a construct measure is empirically unique and reflects phenomena of interest

that other measures in SEM do not capture. Specifically, discriminant validity requires that a test

does not correlate too highly with measures from which it is supposed to differ. If discriminant

validity is not established, constructs have an influence on the variation of more than just the

observed variables to which they are theoretically related. However, researchers cannot be

certain that the results confirming hypothesized structural paths are real or whether they are as a

result of statistical discrepancies. Due to its importance, discriminant validity has become pivotal

in most SEM studies”.


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In view of the above, the researcher made use of discriminant validity in validating the results

and made deductions from the results. “There are two approaches to assessing the discriminant

validity of the constructs, i.e. Fornell and Larcker criterion and the cross loadings approach. The

recommended criterion to assess the discriminant validity is the Fornell and Larcker (1981)

criterion. This method compares each construct‟s AVE value with the squared interconstructs

correlation (a measure of shared variance) of that construct with all other constructs in the

structural model. The recommended guideline is that a construct should not exhibit shared

variance with any other construct that is greater than its AVE. From the results of the study, it

indicates that the discriminant validity of the constructs were met. A less complex method to

assessing the discriminant validity is to scrutinize the cross loadings. The suggested guideline for

this method is that an indicator variable should show higher loading on its own construct than

any other construct included in the structural model (Hair, Sarstedt, Ringle, & Mena, 2012). In

the event that the loadings of the indicators are consistently highest on the construct with which

they are associated, then the construct shows discriminant validity”.

3.15.6.2 Assessing the Structural model

After the successful analysis of the measurement model, the structural model is evaluated. To

validate the structural model helps the researcher to evaluate systematically whether the stated

hypotheses are supported by the data (Urbach & Ahlemann, 2010). To assess the structural

model multicollinearity was tested first. Multicollinearity arises when the independent variables

is highly correlated with one or more of the dependent variables in a multiple regression

equation. This test was done to ensure that the constructs in the model are not correlated else this

would increase the error in estimating effect of each construct. The Variance Inflation Factor


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(VIF) is used to test for multicollinearity. The rule of thumb is that VIF of the construct should

be below the upper limit of 5 (Hair et al., 2013).

An important assessment of the measurement model is the coefficient of determination (R2). The

R2 is a measure of the amount of variance in the dependent variable that is explained by the

independent variables. The R2 ranges from 0 to 1, with higher levels indicating a greater degree

of predictive accuracy. As a rule of thumb, R2 values of 0.75, 0.5, 0.25 may be considered

substantial, moderate and weak, respectively (Joseph F. Hair et al., 2012).

Next, the predictive relevance of the model must be assessed using a procedure called

“blindfolding” to calculate the Q2 which assumes that a part of the raw data matrix is missing

during the estimation of the parameters. According to Fornell and Cha (1994, p.72) if this test

criterion is larger than 0, the model is considered to have predictive validity, otherwise, the

model cannot be considered relevant (Fornell & Cha 1994, p.73; Chin, 1998b).

Finally, PLS bootstrapping function was used to generate the t- statistics values. This is a

resampling procedure for estimating the coefficient and the significance of the paths in the

structural model. For the bootstrapping procedure a large number of subsamples (e.g. 5000) are

generated 5000 from the original sample and they are re-estimated for each subsample.

3.15.7 Mediation Analysis

Mediation occurs when a third mediator variable intervenes between two other related constructs

i.e. the dependent and independent variables. Specifically, a change in the exogenous construct


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cause a change in the mediator variable which in turn results in a change in the endogenous

construct in the PLS path model. When the strength of the mediator variable‟s relationships with

other constructs has been determined, the mechanism underlying the cause-effect relationship

between exogenous and endogenous construct is established. In SEM the bootstrap procedure is

used which makes no assumption about sample sizes and data distribution. The results of the PLS

SEM algorithm and the bootstrapping procedure include the direct, the total indirect effect, the

specific indirect effect and the total effect.

3.16 Chapter summary

This chapter discussed the methodology and the philosophical assumptions underlying the study.

Within the context of the study, the positivist‟s philosophy was adopted and reasons for its

adoption was advanced. Secondly, the Structural Equation modelling Technique was adopted and

reasons were assigned for its use in the study. The next chapter looks at the analysis of the

data and the discussion of the results.


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CHAPTER FOUR

ANALYSIS AND DISCUSSION OF RESULTS

4.0 Introduction

This chapter presents the empirical results and empirical analysis with reference to existing

literature. The chapter begins by presenting the descriptive statistics of the respondent‟s profile

and using the statistical technique discussed in the previous section. The outline of this

discussion follows the widely recommended reporting style of PLS analysis as suggested by

previous studies (Chin, 2010). First, the validity and reliability of the measurement model is

assessed. After assessing the quality of the measurement model, the structural model is validated.

This evaluation of the measurement and structural models is based on the reflective model‟s

Indicator reliability, internal consistency reliability, and Convergent validity and Discriminant

validity. Therefore, the empirical results of the total effects contingent on the study‟s hypotheses

are presented and the summary discussion of the study.

4.1 Profile of Respondents

Table 4.1 shows the descriptive characteristics of the respondents with frequencies and

percentages of the key demographic characteristics (e.g. Gender, Age) of the respondents. Out of

the total 337 respondents that participated in the study, 197 representing 58.5% were males with

140 (41.5%) being females. Majority of the respondents fall within the youthful age bracket of

25-39 which cumulatively accounted for 86.9% of the total respondents.


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In terms of the religious affiliation of the respondents, 72.1% of the respondents were Christians

while 24.6% were Moslems. This is expected given that the 2010 Housing and Population census

indicate that Christians constitute 71.2% of the total population with Moslems accounting for

17.6%. Thus, Christianity and Islam are the two dominant religions in Ghana. For marital status,

48.7% were single and 46.6% were married as indicated the respondents were more youthful and

that could account for the high percentage of single individuals in the organization. A follow up

question on the number of dependents indicates that cumulatively 56.7% had at least a dependent

and 43.3% were those with no dependents.

An analysis of the respondents‟ qualification indicates that on average they had bachelor‟s

degree, Masters and Doctorates which indicates that majority of the employees were learned. To

ascertain whether the respondents had professional qualification, the results showed that, 57.3%

of the respondents had ICAG; 34.7% ACCA with a minority of the respondents (8.0%) with the

CIMA qualification. This results show that at least the respondents had a professional

qualification which most accounting firms require before an individual is recruited to work in the

organization.

As regards the representation of firms based on the ICAG classification A1 to D, the results

indicated that majority of the respondents worked with the B1 (27.3%) A (23.4 %) and A1

(21.1%). The results indicate that most of the respondents were from the B1 category of firms

with revenue ranging from 500,000 to 1 million. (See next page for distribution of sample

characteristics)


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Table 4.1: Demographic Characteristics of Respondents Demographics Frequency (n=337) Percentage (%)

Gender Male 197 58.5

Female 140 41.5

Age 20-24 70 20.8

25-29 93 27.6

30-34 81 24.0

35-39 49 14.5

40 and above 44 13.1

Religious Affiliation Christianity 243 72.1

Moslem 83 24.6

African Traditional 4 1.19

Religion

Atheist 6 1.78

Others 1 0.3

Marital Status Single 164 48.7


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Married 157 46.6

Separated 6 1.8

Divorced 8 2.4

Widowed 2 0.6

Number

Dependents

of None 146 43.3

1-3 130 38.6

4-6 53 15.7

7-9 4 1.2

10 and above 4 1.2

Bachelor’s Degree None 72 21.4

Accounting 181 53.7

Non- Accounting 84 24.9

Master’s Degree None 110 32.64

Accounting 93 9.79


Doctorate Degree None 318 94.36 Accounting 11 3.30


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Professional ICA (GH) 193 57.27

Qualification

ACCA 117 34.72

CIMA 27 8.01

Category of Firm A1 71 21.1

A 79 23.4

B1 92 27.3

B 47 13.9

C 20 5.9

D 28 8.3

4.2 Descriptive statistics of Constructs

Table 4.2 (Appendix 2) shows the standard deviation and means of the respondents‟ assessment

of the various constructs for the study. In total, 73 items were used as indicators for these

constructs. As can be seen from the table, the construct measuring job performance had the

highest ratings by respondents which shows that on average Accountants generally perform


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their jobs (Mean=5.97, SD=1.37) are Spiritually intelligent (Mean=4.60, SD=1.81) and

committed to the values of the organization (Mean=4.59, SD=1.59).

In contrast, Turnover intention emerged with the lowest mean rating (Mean=3.54, SD=2.19)

which indicates that Accountants‟ intention to quit the organization is above average. In

addition, the analysis of the respondents‟ views on the construct job satisfaction (Mean=4.56,

SD=1.99) indicates that on average Accountants were generally satisfied with their job

(Mean=4.56, SD=1.99) and show their religiosity at work (Mean=3.83, SD=1.99). All things

being equal as a result of their satisfaction at work the respondents‟ views on emotional

exhaustion (Mean=3.83, SD=2.11) is an indication that on average the accountant is satisfied

with his emotions at work.

The Turnover Intention construct with 5 indicators out of which the indicator “ I often look to see

if accounting positions in other firms are open” had the highest score ( Mean=3.66,

SD=2.203) and the indicator “I intend to leave this company within the next 6months”

(Mean=3.37, SD=2.151) was the least scored. This implies that on average the respondents had

the intention to leave their job if there are opportunities for them to do so.

Out of the 15 indicators measuring organizational commitment, the indicator “ I am proud to tell

others that I am part of this organization” was rated the highest indicator by the respondents

(Mean=5.41. SD=1.709) whilst the indicator “I do not feel loyal to this organization” was rated

the least (Mean=3.48, SD=2.248). This implies that on average the respondents were committed

to the values of the organization.


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The Job Satisfaction construct had 4 indicators out of which the indicator “How well do you like

your job” was rated highest (Mean=4.94, SD=1.808) whilst the indicator “ How do you feel

about changing your Job” was rated lowest (Mean=4.12, SD=2.055). By implication the

respondents indicated that on average they are satisfied with their job and have no intention of

changing their job. Among the 24 indicators of the Spiritual Intelligence constructs, the

indicators “When I experience a failure, I am still able to find meaning in it” and “I am able to

find meaning and purpose in my everyday experiences” were rated highest (Mean=5.10,

SD=1.64; Mean=5.10, SD=1.761) respectively. However, the indicator “It is difficult for me to

sense anything other than the physical and material” was scored lowest (Mean=4.19, SD=1.978).

The construct Religiosity with 7 indicators out of which the indicator “My current organization

cares about all of its employees” had the highest score (Mean=4.06, SD=2.069) whilst the

indicators “my spirit is energized at work” and “The work I do is connected to what I believe is

important in life” (Mean=3.64, SD=2.099; Mean=3.64, SD=1.902) were the lowest rated.

Therefore, the respondents indicated that on average, they were religious.

Among the 5 indicators, the Emotional Exhaustion construct with the highest score being the

indicator “I feel fatigued when I get up in the morning and have to face another day on the Job

(Mean=3.99, SD=2.038) whilst the indicator “Working with people all the day is really a strain

for me” (Mean=3.50, SD=2.107) was the lowest scored. This means the Accountants were

emotionally exhausted at work. Job Performance construct with 13 indicators out of which the

indicator “I look after my job equipment and use them economically (Mean=6.22, SD=1,234)

had the highest score whilst the indicator “I try to transfer my professional information to others”


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(Mean=5.69, SD=1.577) had the lowest score. By implication, the respondents were ready to

discharge their duties effectively.

4.3 Framework of Analysis

In examining the hypotheses of the study, the researcher was guided by the conceptual

framework as shown in figure 4.1

Figure 4.1: Conceptual Framework

The framework in figure 4.1 it shows the relationship between turnover intentions of accountants

and his/her job performance. It also demonstrates the predictors of turnover intention and the


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mediating role of turnover intention in the relationship between the predictors the Accountant job

Performance. In this study the predictors of turnover intentions of accountants are accountant job

performance are very important from the expectancy theory perspective. According to Vroom‟s

Expectancy theory, an individual‟s behavior results from choices he makes based on alternatives

that he is presented with whose purpose it is to maximize pleasure and minimize pain.


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Figure 4.2: Path diagram


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4.4 Empirical Results from the PLS – SEM

Using the PLS approach facilitates the assessment of complex cause and effects relationship

models with unobserved variables (Joe F. Hair et al., 2012). This statistical technique assesses

the quality of the measurement model and estimates the structural model. Therefore this study

presents the findings of the analysis used to assess the measurement model and proceed to

evaluate the structural model.

4.5 Indicator Reliability

In this study, indicator reliability of the measurement model was examined by using the indicator

loadings of the constructs. An indicator loading of 0.7 and above is the recommended threshold

however, when all the reliability and validity test have been conducted, indicator loadings of 0.4

(Joe F. Hair, Ringle, & Sarstedt, 2011) is acceptable. Based on the analysis, all the indicator

loadings met the recommended threshold of 0.7 and ranges from 0.4 to 0.835, therefore, the

indicator loadings of the constructs were satisfactory. Indicator loadings which did not meet the

criteria above were deleted.

4.5.1 Internal consistency Reliability

Internal consistency measures the extent to which a set of indicators measure the same construct

by testing the correlations among the indicators of a construct. The most common measure of

internal consistency of constructs is the Cronbach alpha. However in PLS SEM, the preferred

measure is the composite reliability(CR) (Chin, 1998). The internal consistency of the

measurement model is valid when the composite reliability of each of the constructs meets the

recommended threshold of 0.7 (Joseph F. Hair et al., 2013). As can be seen in Table 4.2 the


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composite reliability ranges from 0.787 to 0.929 which is above the recommended threshold.

This means that the items used to measure the constructs have satisfactory internal consistency

reliability.

4.5.2 Convergent Validity

In this study, the measurement model‟s validity was assessed using its Average Variance

Extracted (AVE) value. The AVE value is calculated as the mean of the squared loadings for all

indicators associated with the constructs. The recommended threshold of the AVE is 0.5 or

higher as it indicates that on average the construct explains over 50% of the variance of its items.

As can be seen from the results all constructs have AVE ranging from 0.5 to 0.77. This implies

that all the study constructs have demonstrated adequate convergent validity.

4.5.6 Discriminant Validity

Once the reliability and convergent validity of the reflective constructs are successfully

established, the next step is to evaluate discriminant validity of the constructs. Discriminant

validity is the extent to which a construct is empirically distinct from other constructs in the path

model, both in terms of how it correlates with other constructs and in terms of how distinctly the

indicators represent only this single construct. There are three approaches to assessing the

discriminant validity of the constructs, i.e. Fornell and Larcker criterion, the cross loadings and

the heterotrait- monotrait (HTMT) approach. The most common criterion to assess the

discriminant validity in practice however, is the Fornell and Larcker (1981) criterion. This

method compares each construct‟s AVE value with the squared interconstructs correlation (a

measure of shared variance) of that construct with all other constructs in the structural model.


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The recommended guideline is that a construct should not exhibit shared variance with any other

construct that is greater than its AVE. From the results of the study, it indicates that the

discriminant validity of the constructs were met.

A “less rigorous approach to evaluating the discriminant validity is to examine the cross loadings.

The recommended guideline for this approach is that an indicator variable should show higher

loading on its own construct than any other construct included in the structural model (Joe F.

Hair et al., 2012). In the event that the loadings of the indicators are consistently highest on the

construct with which they are associated, then the construct shows discriminant validity. As can

be seen from the results, the cross loadings of the constructs are higher on their own compared to

other constructs in the model”.

Finally a recent approach used in examining the discriminant validity is the HTMT. According to

Henseler et al., (2014) it is the average of the correlation of the indicators measuring different

events among the constructs. One advantage of using the HTMT is that factor analysis is not a

requirement before factor loadings can be obtained. When using the HTMT as a criterion it

demands that it is compared with a predefined criterion. However there is controversy as to the

recommended threshold for establishing discriminant validity. Whilst some researchers

recommend below 0.85 (Clark and Watson, 1995), others recommend 0.90 (Gold et al., 2011).

This “study concludes that the measurement model has established discriminant validity. All in

all, the reliability and validity test conducted on the measurement model are confirmed and

satisfactory. All reliability and validity tests are confirmed and this implies that the measurement

model of the study is fit and valid to be used in estimating the parameters of the structural model”.


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Table 4.2: Fornell and Larcker criterion of Discriminant validity. JP EE JS OC RE SI TI

JP 0.711

EE -0.272 0.769

JS 0.194 -0.284 0.881

OC 0.447 -0.333 0.478 0.718

RE -0.236 0.336 -0.150 -0.310 0.714

SI 0.239 -0.084 0.158 0.435 0.071 0.697

TI -0.201 0.587 -0.381 -0.418 0.375 -0.180 0.850

Note: JP represents Job performance; EE represents Emotional exhaustion; JS represents Job

satisfaction; OC represents Organizational Commitment; RE represents Religiosity; SI represents

Spiritual intelligence and TI represents Turnover intention.

Table 4.3: Results of Heterotrait-monotrait Ratio (HTMT) analysis. JP EE JS OC RE SI TI

JP

EE

0.268

JS 0.227 0.337

OC 0.490 0.375 0.626

RE 0.236 0.387 0.187 0.350

SI 0.344 0.143 0.218 0.559 0.145

TI 0.193 0.652 0.470 0.485 0.407 0.202


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From table 4.4, the square roots of the AVEs are shown on the diagonals; the figures below the

diagonals are the correlations between the constructs. From the table, all figures on the diagonals

are greater than the figures beneath them, which is an indication that discriminant validity is

assured.

From table 4.4 in all cases the Heterotrait- Monotrait (HTMT) values are below the threshold of

0.85 or 0.90 (Hair et al., 2013) as the table shows and this also confirm that discriminant validity

exists.

Table 4.4: Cross loadings

OC1 0.683 0.409 -0.207 0.364 -0.211 -0.267 0.282

OC10 0.690 0.335 -0.198 0.291 -0.217 -0.277 0.280

OC2 0.766 0.349 -0.272 0.343 -0.276 -0.314 0.417

OC5 0.681 0.226 -0.218 0.264 -0.204 -0.293 0.307

OC6 0.760 0.335 -0.227 0.313 -0.279 -0.345 0.312

OC8 0.720 0.352 -0.212 0.304 -0.236 -0.296 0.320

JS1 0.459 0.902 -0.139 0.145 -0.262 -0.362 0.157

JS2 0.379 0.860 -0.125 0.133 -0.237 -0.307 0.187

R1 -0.094 0.030 0.404 0.061 0.174 0.143 -0.118

R2 -0.134 0.024 0.636 -0.049 0.186 0.196 -0.074

R3 -0.165 -0.007 0.713 -0.046 0.213 0.193 -0.124

R4 -0.162 -0.022 0.733 -0.061 0.215 0.206 -0.119

R5 -0.241 -0.161 0.835 -0.063 0.276 0.313 -0.198

OC JS R SI EE TI JP


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R6 -0.386 -0.287 0.823 -0.132 0.280 0.362 -0.266

SI14 0.195 0.079 0.067 0.529 -0.020 -0.026 0.197

SI15 0.323 0.126 -0.057 0.745 -0.129 -0.148 0.165

SI16 0.283 0.104 -0.033 0.764 -0.050 -0.121 0.171

SI20 0.363 0.122 -0.086 0.722 -0.007 -0.135 0.185

EE1 -0.120 -0.096 0.258 0.011 0.713 0.361 -0.177

EE2 -0.156 -0.133 0.152 -0.041 0.752 0.334 -0.127

EE3 -0.140 -0.164 0.278 -0.001 0.773 0.425 -0.139

EE4 -0.319 -0.248 0.301 -0.068 0.787 0.471 -0.301

EE5 -0.435 -0.362 0.278 -0.171 0.815 0.589 -0.257

TI1 -0.281 -0.290 0.311 -0.095 0.539 0.840 -0.171

TI2 -0.384 -0.330 -0.308 -0.178 0.510 0.853 -0.153

TI3 -0.342 -0.348 0.302 -0.165 0.508 0.863 -0.146

TI4 -0.337 -0.283 0.339 -0.111 0.440 0.828 -0.179

TI5 -0.427 -0.364 0.335 -0.206 0.496 0.864 -0.204

JP10 0.212 0.125 -0.086 0.180 -0.107 -0.046 0.610

JP13 0.158 0.091 -0.122 0.122 -0.074 -0.059 0.571

JP2 0.438 0.192 -0.243 0.225 -0.226 -0.146 0.823

JP3 0.369 0.160 -0.228 0.168 -0.234 -0.179 0.791

JP4 0.347 0.119 -0.208 0.224 -0.263 -0.189 0.803

JP5 0.351 0.212 -0.191 0.091 -0.247 -0.213 0.769

JP6 0.364 0.160 -0.132 0.197 -0.163 -0.127 0.744

JP7 0.247 0.061 -0.108 0.177 -0.144 -0.116 0.679 JP8 0.300 0.084 -0.114 0.227 -0.177 -0.100 0.665


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JP9 0.215 0.079 -0.115 0.204 -0.087 -0.034 0.595

4.6 Analysis of the Structural Model Results

This section discusses the results of the SEM technique used to analyze the relationships among

the study constructs based on the study‟s conceptual framework. In order to assess the relevance

of the model, collinearity diagnostic checks are conducted by estimating the Variance Inflation

Factor (VIF) for the indicators of the various constructs. The coefficient of determination ( )

and predictive relevance of the model ( ) are also evaluated before proceeding with

bootstrapping procedure to assess the magnitude and strength of the path model. In addition, the

mediation relationships as proposed in the research model are also assessed and tested using the

guidelines recommended by Hair, Sarstedt, Hopkins, & Kuppelwieser (2014).

4.6.1 Variance Inflation Factor (VIF) Results

To assess the extent of multicollinearity among the constructs in the PLS SEM, VIF values are

used. Multicollinearity arises when the study constructs are highly correlated with one another in

a multiple regression equation. This test was conducted to ensure that the constructs in the model

are not correlated else this would increase the error in estimating effect of each construct in order

to prevent unbiased estimates.

Different arguments have been advanced as to the acceptable threshold for the VIF. While for

instance O‟Brien (2007) argue that VIF of 10 or less than four have been used as rule of thumbs


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for serious multicollinearity whereas Hair et al., (2013) argue that VIF of the construct below

the upper limit of 5 is an indication of no multicollinearity problems . From the table the VIF

values are below 5 and above. The highest is 2.596 which can be attributed to Turnover

intention. The results show that all the seven (7) constructs are free from the problem of

multicollinearity. Next to test the structural model is the coefficient of determination (R2) and the

path coefficient.

Table 4.5: The results of outer VIF Construct name Code VIF

Turnover Intention TI1 2.292

TI2 2.440

TI3 2.596

TI4 2.239

TI5 2.546

Organizational OC1 1.648

commitment

OC2 1.953

OC5 1.428 OC6 1.639

OC8 1.555

OC10 1.548


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Job Satisfaction JS1 1.447

JS2 1.447

Religiosity R1 1.147

R2 1.633

R3 1.817

R4 1.803

R5 2.236

R6 1.999

R7 1.732

Spiritual Intelligence S114 1.321

SI15 1.290

SI16 1.375

SI20 1.216

Emotional Exhaustion EE1 1.599 EE2 1.792

EE3 1.805

EE4 1.740

EE5 1.741


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Job Performance JP2 2.383

JP3 2.072

JP4 2.176

JP5 1.751

JP6 2.075

JP7 1.841

JP8 1.610

JP9 1.558

JP10 1.447

JP13 1.697

4.6.2 The coefficient of determination (R2)

The R2 is a measure of the amount of variance in the dependent variable that is explained by the

independent variables. The R2 ranges from 0 to 1, with higher levels indicating a greater degree

of predictive accuracy. As a rule of thumb, R2 values of 0.75, 0.5, 0.25 may be considered

substantial, moderate and weak, respectively (Hair et al., 2012). In this study, Smart PLS

algorithm function is employed to arrive at the R2 values while the Smart PLS bootstrapping

function is used to generate the t- statistics values. For the study, the bootstrapping generated

5000 samples from 337 cases. The results of the structural model can be seen below. The


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coefficient of determination R2 is 0.04 for Accountant Performance. This implies that Turnover

intention explains 4% of the variance in Accountant Performance and by extension has a weak

predictive value. With regard to the Turnover intention, the five (5) constructs (OC, JS, R, SI,

and EE) explain 44.3% of the variance in Turnover intention of Accountants and these have

average predictive power.

Table 4.6: R Squared Constructs R Squared R squared Adjusted

JP 0.04 0.038

TI 0.443 0.434

4.6.3 Blindfolding

Next the model‟s predictive relevance was tested by means of the non-parametric Stone–Geisser

test (Geisser 1975, Stone 1975; Fornell & Cha 1994; Chin 1998). This test employs the

“blindfolding” procedure which assumes that a part of the raw data matrix is missing during the

estimation of the parameters. “The blindfolding technique produces general cross-validation

metrics as well as the parameter estimates‟ jackknifing standard deviation. The Stone-Geisser

test criterion Q2 which is known as cross validated redundancy is interpreted without loss of

degrees of freedom”.

The construct cross validated redundancy (Q2) is a measure indicating the out-of-sample

predictive relevance, that is, the capability of the model to predict endogenous latent variables. It

shows how well the data collected empirically can be reconstructed with the help of the model


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and the PLS parameters (Fornell & Cha 199). According to Fornell and Cha (1994) if this test

criterion is larger than 0, the model is considered to have predictive validity, otherwise, the

model cannot be granted predictive relevance (Fornell & Cha 1994, p.73; Chin, 1998). From the

study, the predictive relevance of the model was 0.015 for accountant job performance and 0.296

for turnover intention. These results indicate that the model has predictive relevance.

Table 4.7: Blindfolding Constructs Q2 (=1-SSE/SSO)

Job Performance 0.015

Turnover Intention 0.296

4.6.4 Evaluation of Path Coefficients

In the structural model, each path connecting a latent variable represents a hypothesis. The

analysis conducted on the structural model, permits the researcher to confirm or disconfirm each

hypothesis as well as comprehend the strength of the relationship between dependent and

independent variables. Prior research suggests that the size of the path coefficient needs to be

assessed to determine the impact it has on the model ( Hair et al., 2014). Hair et al., (2011)

suggests that path coefficient of 0.1and above indicates that the path coefficient is significant.

Using the bootstrap procedure as discussed earlier in the study, the path significance of the model

was assessed. As regards its interpretation, paths that were classified “accepted” were those that

met the recommended threshold of 0.1 and above. They were statistically significant and showed


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signs that support the proposed hypotheses. However, paths that did not show signs that support

the hypotheses were classified as “Not accepted”. Therefore, the results of the standard

coefficient and their p-values permitted the researcher to accept or not to accept the proposed

hypotheses and as well as get a better appreciation of the direction of each relationship.

The results of the main hypotheses are discussed in the next section.

4.7 Hypotheses Testing

Findings of each proposed hypothesis is discussed in this section of the study. 4.7.1 Organizational commitment and Turnover Intention (H1)

The regression results as presented in Table 4.8 suggest that organizational commitment is

negatively and significantly related to Turnover intention of the Accountant (β=-0.118, and

pvalue=0.060). This implies that when the Accountant is committed to the values of the

organization, his intention to leave the organization is low. The argument is that organizational

commitment is an important variable in discussions involving turnover intention thus when

employees are more committed to the organization they will not move to another organization

not even when there are incentives in other organizations (Tarigan & Ariani, 2015). Empirically,

this findings is consistent with prior studies (Jannah, Baridwan, & Hariadi, 2016; Aydogdu,

2011, Tarigan & Ariani, 2015; Rizwan et al., 2010) that associate organizational commitment

with turnover intention. As pointed out by Jannah et al., when the commitment of an individual

towards the immediate organization is high his intention to leave the organization is low. The

results of the study thus, confirmed the stated hypothesis (HI) and the assertion that

organizational commitment is an important predictor of employees‟ turnover intention in

organizations.


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4.7.2 Job Satisfaction and Turnover Intention (H2)

The relationship between Job Satisfaction and accountant‟s turnover intention also yielded a

negative and a highly significant relationship (β=-0.167, and p- value=0.005). This means that

when the accountant is pleased with his job, his intention to quit the organization is low. By

implication, an important way of maintaining long term working relationship with employees of

accounting firms is to ensure that they get some minimum level of satisfaction with their work.

Several empirical studies (Yücel, 2012; Jannah et al., 2016; Dole & Schroeder 2001; Medina,

2012) have reported results consistent with the fact that job satisfaction has important

implications on the turnover intentions of employees. According to Jannah et al., (2016) job

satisfaction increases with age thus younger people tend to be disappointed in the early years of

their career but as they advance in years, they become satisfied with their job. Medina (2012)

also indicates that job satisfaction has a stronger influence on young Adults turnover intention

than mature adults. This implies that when young adults have been engaged to work in

organizations, they look out for the satisfaction they can derive from the organization and this

decrease their intention to quit the organization. That notwithstanding, empirically this results is

consistent with prior studies that job satisfaction leads to low turnover intention. Therefore, the

results of the study confirmed the stated hypothesis (H2).

4.7.3 Religiosity and Turnover Intention (H3)

Test of the relationship between Religiosity and Turnover intention in Table 4.8 revealed that

there is a positive and statistically significant relationship (β=0.161 and p- value=0.009) between

religiosity and turnover intentions of accountants. Thus, contrary to the predicted hypothesis

(H3) and the expectation of this study, the results indicate that the more religious a person is the


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higher that found an inverse relationship between religiosity and turnover intentions. The

argument put forward by Weaver and Agle (2002) is that individuals internalize their religious

values which gives them an identity that may influence their ethical behaviours at work. Again

their religiosity prevents them from engaging in any negative tendencies at work. Thus, the

employee sees his/her work as a part of his/her being in which nothing will be done to discredit

it. While the finding of this study appears strange, it calls for the need to revisit the issue of

religiosity and its effect on the working life of the average Ghanaian. It must however be noted

that other studies have reported an insignificant association between religiosity and turnover

intentions (Hassan et al., 2015). Thus, the exact relationship between religiosity and turnover

intentions is not immediately known in the literature. On the basis of the above discourse,

hypothesis (H3) is rejected.

4.7.4 Spiritual Intelligence and Turnover Intention (H4)

From Table 4.8, Spiritual Intelligence has a negative (β=-0.053 and p-value=0.278) but not

significant relationship with turnover intention of accountants. As hypothesized the result

suggests that the spiritually intelligent person i.e. the capacity for a person to ask question about

the meaning of life and to feel the connection between himself and the world he lives in (Malik

& Tariq, 2016) does not have the intention to leave the organization. Empirically this result is

consistent with previous studies (Rashvand & Bahrevar, 2013).The confirmation of this

hypothesis indicates that organizations must consider Spiritual intelligence as a factor which

affects the behaviours of employees in terms of their intention to leave the organization. Thus,

highly spiritually intelligent person has no intention of quitting his job. When a person has clear

understanding of the reason for his life, he is able to make decisions through thoughts, attitudes


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and behaviours which prevent him from engaging in any negative tendencies at work. The result

support the stated hypothesis (H4) that spiritual intelligence is a factor in determining the

turnover intention of the accountant.

4.7.5 Emotional Exhaustion and Turnover Intention (H5)

In terms of the relationship between emotional exhaustion and turnover intention, the study

found a positive and highly significant relationship between emotional exhaustion of the

accountant and his turnover intention (β=0.442 and p-value=0.000). The result implies that when

an individual is emotionally exhausted, his intention to quit the organization is high. In addition,

when employees are autonomous it reduces their emotional exhaustion at work compared to

when their roles have not been clearly defined. The findings is consistent with prior studies

(Cherniss, 2000; Ducharme et al.,2008) that emotional exhaustion is positively related with

turnover intention. The findings confirms the stated hypothesis (H5) that emotional exhaustion is

a determinant of turnover intention.

4.7.6 Turnover Intention and Accountant Performance (H6)

The regression results also demonstrate that in Turnover intention has a negative and significant

relationship with Accountant job performance (β=-0.201, p-value=0.000). This means that when

the Accountant has the intention to quit the organization, his output at work will be low and this

could affect the overall productivity of the organization. The argument is that turnover intention

is an important variable in discussions on job performance of the accountant in the organization

thus, when an employee has the intention to quit the organization his performance will be low


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because he/she will not give off his/her best for the organization and this leads to general

productivity losses to the organization. . Empirically, this result is consistent with previous

studies (Jaramillo, Mulki, & Solomon, 2017) that sought to look at turnover intention and job

performance. Therefore the stated hypothesis in this study (H6) was confirmed.

Table 4.8: Path Coefficients, Direct Effect (P-value), Significant Level for All Hypothesized Paths.

Hypotheses Path Standard Direct Effect Results

Coefficient (P-value)

H1 Organizational commitment->Turnover

Intention

-0.118 0.060* Accepted

H2 Job Satisfaction->Turnover Intention -0.167 0.005*** Accepted

H3 Religiosity->Turnover Intention 0.161 0.009*** Accepted

H4 Spiritual Intelligence->Turnover Intention -0.053 0.278

Not Accepted

H5 Emotional Exhaustion->Turnover

Intention

0.442 0.000*** Accepted

H6 Turnover Intention->Accountant Job

Performance

-0.201 0.000*** Accepted


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Significance level: ***1%; **5%; *10%. The Table shows the path coefficients of the

various relationships and P-value.

Out of the six proposed hypotheses, five (H1, H2, H4, H5, H6) were confirmed, however

statistically 5 were significant at 1%, 5%, and 10% respectively. Indicating that Organizational

commitment, job satisfaction, Religiosity, Emotional Exhaustion and Turnover intention are

good predictors of Accountant job performance whereas Spiritual intelligence was not

statistically significant, indicating that when an employee is spiritually intelligent his intention to

quit the organization is low but it does not impact the organization.

4.8 Discussion of Mediation Analysis

Mediation occurs when a third mediator variable intervenes between two other related constructs.

Specifically, a change in the exogenous construct cause a change in the mediator variable which

in turn results in a change in the endogenous construct in the PLS path model.

When the strength of the mediator variable‟s relationships with other constructs has been

determined, the mechanism underlying the cause-effect relationship between exogenous and

endogenous construct is established.

The results of the PLS SEM algorithm and the bootstrapping procedure include the direct, the

total indirect effect, the specific indirect effect and the total effect. PLS results permits the

researcher to conduct mediator analysis (Sarstedt, Ringle, & Hair, 2017). Some researchers in a

naïve manner have considered the direct effect and not paying attention to the mediating effects

completely. The reason is that there is a seeming ambiguity regarding how to evaluate the


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mediating effects in PLS SEM (F. Hair Jr et al., 2014). However, there has been attempts by

scholars to show how mediating analysis can be done but more guidance has been recommended.

Not to arrive at wrong conclusions, the quality of the structural model must be considered.

In analysing mediating relationship among constructs in research, three (3) criteria have been put

forward. First there should be the indication that there is a significant relationship between the

independent variable and the dependent variable. Secondly, to indicate that the predictor is

related to the mediator. Thirdly to show that the mediator is related to the outcome (Hayes,

2009).

All in all, turnover intention was used as a mediator variable in the analysis of the various

constructs in this research and the following were the results.

Table 4.9: Total indirect effects of constructs Original

Sample

Sample

Mean

(Mean)

Standard

Deviation

T- Statistics P-

Value

Emotional Exhaustion->Turnover intention->Accountant Performance

-0.089 -0.097 0.025 3.545 0.000

Job satisfaction->Turnover

Intention->Accountant

Performance

0.034 0.035 0.014 2.344 0.019


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Organizational

commitment>Turnover Intention-

>Accountant

Performance

0.024 0.027 0.016 1.457 0.146

Religiosity->Turnover Intention->

Accountant Performance

-0.032 -0.034 0.015 2.187 0.029

Spiritual Intelligence->Turnover

Intention->Accountant

Performance

0.011 0.014 0.011 0.949 0.343

4.8.1 Organizational commitment and Accountant Performance

As shown in Table 4.8, organizational commitment through turnover intention is positively

related to Accountant performance (β=0.024, and a p- value of 0.146). This findings confirms

prior studies (Tolentino, 2013) which indicates that when the individual is committed to the

tenets and values of the organization, his intention to quit is low and this shows in his

performance at work. However, the results indicates that organizational commitment through

turnover intention as a mediator is not significant on accountant performance. Therefore

committed employees in the organization perform the task assigned them in relation to the

objectives of the organization. They think positively about the organization and sees the

organization as a part of them.


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4.8.2 Job Satisfaction and Accountant Performance

From the regression results in table 4.8, Job satisfaction via turnover intention is positively

related (β=0.034) to accountant‟s Performance with a p-value of 0.019. Statistically, it is

significant. This means that when a person is satisfied with his job, he will perform his assigned

task well. This results is consistent with literature (Van Dick et al., 2004). The argument put

forward by Ng, Sorensen & Kim (2009) is that job satisfaction vary across cultures giving the

indication that when studying the predictors of job performance the culture of the people must be

considered. That notwithstanding empirical results show that the dimensions (Peng, 2014) of job

satisfaction and job performance are significantly related. This affirms that job satisfaction is a

key determining factor of accountant job performance.

4.8.3 Religiosity and Accountant Performance

As can be seen from table 4.8, religiosity through turnover intention is negatively and

significantly related to accountant performance (β=-0.032, and a p-value of 0.029). This results

means that when a person is religious it does not guarantee his performance at work. However,

the result contradicts prior research which saw religiosity as positively related to performance

(Weaver & Agle, 2002). The argument advanced by Weaver and Agle (2002) is that the religious

person imbibes the teachings and norms of the religion that he is affiliated to, thus he applies the

teachings of the religion to work and as expected it enhances his work. In contrast to this

argument the current result indicates that religiosity does not lead to work performance.

Therefore the hypothesis is not confirmed by this result.


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4.8.4 Spiritual Intelligence and Accountant Performance

Test of relationship between Spiritual intelligence through turnover intention as a mediating

variable to Accountant Performance is positively related (β=0.01, and a p-value =0.343) but not

statistically significant. The implication is that, when a person is spiritually intelligent i.e. using

spiritual resources in solving problems (Zohar & Marshall, 2000) his intention to quit the

organization is low and this helps in his performance at work. According to Zohar and Marshall

(2000) when an individual has a high spiritual intelligence he exhibits traits of job satisfaction

and job performance hence low spiritual intelligence leads to negative behaviours at work. The

findings is consistent with literature (Estanesti, 2016). Unlike Estanesti (2016) whose findings

suggested that Spiritual intelligence is significantly related to Job Performance, the current

findings are to the contrary.

4.8.5 Emotional Exhaustion and Accountant Performance

The results indicate that Emotional Exhaustion through Turnover intention is negatively related

(β=-0.089, p-value=0.000) with Accountant Job Performance. This result implies that Emotional

Exhaustion indirectly imparts on accountant‟s performance. If a person is emotionally exhausted

his performance at work will be low. It can be deduced from this result that turnover Intention

plays a significant role between Emotional Exhaustion and Accountant Job Performance. This

study is consistent with prior studies (Fogarty & Kalbers, 2006). Further, the result supports the

argument that emotional exhaustion has an inverse relationship with Accountant performance

which shows that when a person is emotionally exhausted his intention to leave the organization

will be high and it will affect his performance at work (Petrou, Demerouti, & Schaufeli, 2015).


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4.9 Chapter Summary

This chapter has looked at the descriptive characteristics between respondents and the analysis of

the constructs for the research. From the analysis of the research, out of the six (6) hypothesis

that were tested, five of them were empirically supported (Organizational commitment, Job

Satisfaction, Spiritual Intelligence, Emotional exhaustion and Turnover intention). However, the

study finds that Religiosity was positively related to Turnover Intention and negatively related to

Accountant Job Performance. This findings contradict earlier studies conducted by Weaver &

Agle ( 2002).


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CHAPTER FIVE

SUMMARY, CONCLUSIONS AND RECOMMENDATIONS

5.0 Introduction

This chapter summarizes the key findings analysed from the data gathered from the 225Auditing

firms as at 2015. It discusses the major implication of the findings and conclusion that can be

drawn from the study. It further discusses the contribution to the literature and the researcher‟s

recommendation for practice, policy, academia and thereafter conclusions to the study.

5.1 Summary of findings.

First, the findings of the research indicate that organizational commitment has a significant

negative relationship on turnover intention of Accountants in their discharge of their duties. This

implies that when a person is committed to the course of the organization, his intention to quit

the organization is low. However, organizational commitment mediated by turnover intention is

positively related to accountant job performance but it was not significant. This is contrary to the

widely held view that organizational commitment is positively and significantly related to the job


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performance of the accountant. By implication, when an accountant is committed to his job,

although he will perform his assigned task, his performance will not be highly significant.

Second the findings from this study indicates that there is a negative and significant relationship

between job satisfaction and turnover intention. This results implies that when an accountant is

satisfied with his job, his intention to quit the organization is low. This can be attributed to the

fact that he sees himself as part of the organization and does everything to make sure the

organization succeeds. In addition, when job satisfaction is mediated by turnover intention to

accountant job performance, there is a significant positive relationship. Impliedly, when the

accountant is satisfied with his job his performance is high because he has no intention to quit the

organization. Job performance of the accountant is low when he is dissatisfied with his job and as

such it has negative consequences on the organization.

Third, the results from the study contradicted the hypothesis that there is a negative relationship

between religiosity and turnover intention as stated in the study. Instead, the result indicates that

there is a significant, positive relationship between religiosity and turnover intention of the

accountant. This findings means that, when a person is religious, his intention to quit the

organization is high and when mediated by turnover intention, there is a significant negative

relationship between religiosity and job performance. Impliedly, being religious does not result

in the job performance of the Accountant. The findings contradicted the widely held view that

religiosity plays a key role in the performance of the accountant (Weaver & Agle, 2002).

Fourth, the results from the study indicates that there is a negative but not significant relationship

between spiritual intelligence and turnover intention. This result suggests that when the


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accountant is spiritually intelligent, his intention to quit the organization is low and when

mediated by turnover intention it has a positive relationship with accountant job performance.

This result connotes that when the accountant is spiritually intelligent, his performance is high

because his intention to leave the organization is also low.

From the results, emotional exhaustion true to the stated hypothesis is positively and highly

significantly related to turnover intention. The results suggests that when the accountant is

emotionally over extended or drained, his intention to leave the organization is high. This can be

attributed to stress or burnout which are all components of emotional exhaustion. However, when

mediated by turnover intention, emotional exhaustion is negatively and significantly related to

Accountant job performance. Impliedly, when a person is emotionally exhausted, his

performance in the organization is affected and as a result cannot give out his best to the

organization.

Finally, the result shows that turnover intention is significantly and positively related to

Accountant job performance. This result implies that intention to quit an organization affects the

performance of the accountant in the organization. This is to say that when the accountant has the

intention to leave an organization, he does not give up his best and will be looking for the next

opportunity to exit the organization.

Conclusion

The study concludes that in the context of this research, accountants Job Performance is

determined by the level of a person‟s Job satisfaction, commitment at work, his Religiosity,

how spiritually intelligent he is, and emotional exhaustion. With these factors in mind, they are

linked with his intention to quit the organization. From this study, Religiosity which has been


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defined as a person‟s adherence to religious norms, values and practices was found to be

negatively related to Accountant Job Performance.

5.2 Implications of the findings

A plethora of implications can be inferred from this study. From the study, turnover intention is

predicted by many factors. First, as indicated by the findings, organizational commitment, plays

a role in the turnover intention and the performance of accountants in the organization and when

given the needed attention in the organization, the accountant performs effectively and

efficiently. Given that organizational commitment gives a positive and healthy outlook to the

accountant and enhances the performance of the organization as a whole, policy makers must

strive to ensure that accountants work in an environment where they can give out their best.

Similarly, job satisfaction from the empirical results shows that it plays a key role in the turnover

intention of the accountant in the organization. Organizations with satisfied employees have less

turnover intention rate and performance is high. However, dissatisfied employees have high

turnover intentions and by extension their performance in the organization is affected. It

therefore means that management in the organization put in processes that seek to benefit the

employees so that they can give out their best.

Second, findings from this study also emphasize that religiosity does not necessarily lead to

accountant job performance. The implication is that when the accountant purports to be religious

in his outlook and uses it as a means to an end, it may have negative consequences on the

organization. It may be as a result of using religion as a cover up in the organization when this is


110

critically assessed it may not be the case. This has a lot of implications to the management in the

organization. It re-echoes the debate that religion must be decoupled from the work environment.

Work and religion could be likened to oil and water, any form of mixture is not possible. In

organizations where religion has been used as a soft spot for recruiting employees into

organizations, there should be a critical look at this criteria. For academic researchers, this

finding is an avenue to consider when conducting any study on organizational performance

because it is a grey area which is less studied.

Third, the findings from this study indicates that the emotional needs of the accountant must be

taken into consideration at the work place. This implies that just as the goal of organizations is to

maximize profit and shareholders „wealth, the human capital must not be overlooked in decision

making in the organization. From a positive organizational outlook, policy effort at addressing

the emotional exhaustion of employees at the workplace has a far reaching consequences for the

performance of the organization. Finally, the findings from this study has important implication

for strategies aimed at closing the gap between the spiritual and the physical components of the

human person in the organization. The significant issue emanating from this study is that policy

effort to assess the performance of the accountant in the organization must embrace human

person holistically.

5.3 Limitations of the Study

Although this study has contributed to the body of knowledge, it comes with some limitations.

First, the study was survey based and it used samples drawn from Accountants who were

working with the 225 accounting firms in Ghana. They may not be the entire list of Accountants


111

in Ghana, hence their responses cannot be generalized. Next, the study looked at individual

Accountants within the Auditing firms and their views (philosophy about work) may be different

from the organizational goals. Therefore, their responses may not be a reflection of that of the

organization.

The study focused on the effects of the antecedents on the turnover intention of the accountant.

However, there may be more predictors and consequences of turnover intention not only on job

performance which was not considered in the current study. This limitation does not in any way

affect the results, but would however be a breeding ground for future research.

5.4 Recommendations

It has been established in Literature that there are predictors to turnover intention which affect

organizations‟ performance (Jannah et al., 2016). There is therefore an indication that these

factors may not be the only factors which predict turnover intention. This study sought to look at

both the physical and spiritual component of the human person and how it affects his decision to

leave the firm and by extension his performance as an Accountant. It is against this background

that the following recommendations for policy and practice is made.

Ultimately, management of accounting firms must put in place structures, policies which seek to

retain high quality staffs (Accountants). Since the Accounting profession is one of the

emotionally draining jobs, motivation of the Accountants must be their priority. Developing

strategies that seek to reduce emotional exhaustion of Accountants is important for the employee


112

and the organization at large. Therefore, management should look at improving job resources for

employees so as to be effective and efficient at the workplace.

Undoubtedly, Religiosity at work is encouraged but should be done in moderation. Contextually,

Ghanaians have been known to be highly religious. For instance in every corner of the country,

there are sign posts pointing to one Church or the other Religious leader. However, these sign

posts mean nothing when the adherents of these religions do not apply the norms and values at

work for effectiveness and efficiency. Thus, when Religion is carried to the workplace it must

not take precedence over the core ethics of work. Therefore firms must put in measures to curtail

turning the work environment into prayer centres since this has the tendency of reducing

productivity of the accountant.

5.5 Suggestions for Future Research

Future research should investigate whether the established relationships in this study can be

replicated in countries other than where it was studied. Next, future research can investigate

some level of country characteristics (for instance unemployment rate, inflation rate) on the

turnover intention of accountants. This will be useful in ascertaining whether the general

economic factors of a country has any bearing on the turnover intention of accountants in the

country. Another extension will be to consider the role of organizational politics vis-à-vis

turnover intention of the accountant and by extension their job performance in the organization.

In this regard, the political environment in the organization could be used either positively or

negatively in the advancement in the organization. Therefore, it is worth considering the

organizational politics in accounting firms.


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Future research could also consider the reverse causality by using accountant job performance as

predicting the antecedents of turnover intention. In this regard, future studies could investigate

whether an accountant‟s job performance has any bearing on his satisfaction, organizational

commitment religiosity, emotional exhaustion and spiritual intelligence.

5.6 Contributions

A considerable number of contribution has emerged from this study which can be classified into

two i.e. as academic and practical contributions respectively.

To academia, the findings of this study are expected to offer new appreciation in the discourse on

turnover intention of accountants specifically looking at the factors that predict it from a

developing country‟s perspective where there is a dearth of research in this area. While most

studies looked at factors that predict turnover intentions of accountants with emphasis on the

physical component of the human person, this study examined both the physical and the spiritual

component of the human person.

Again, the study broadened the framework of Fogarty et al.,(2000) who did not include

organizational commitment and job satisfaction in their study when they were predicting

turnover intention of accountants. As suggested by Saeed et al., (2014) that any study predicting

turnover intention must include organizational commitment and job satisfaction. Not only

broadening the framework but the study added Religiosity and Spiritual intelligence which are

the spiritual dimension of the human person. This is a unique framework which have not been

done in any study that investigates both the physical and spiritual component of the human

person in the same research.


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Additionally, the findings of this study demonstrate the mediating effect of turnover intention in

the relationship between the antecedents and the accountant job performance. This study shows

that turnover intention which is a behavior that an accountant will exhibit before actual turnover

serves as a good mediator of the relationship between the antecedents and accountant job

performance. The study provided empirical support to propose the importance of examining the

effects of the mediation on the accountant job performance

Practically, this study was conducted with the 225 Auditing firms in Ghana as at 2015. The

findings of this study will be made available to them as to the role religiosity for instance plays in

the performance of the accountant in the organization. An appreciation of the antecedents and

consequences of turnover intention and the job performance of the accountant will be made

known to them since it has a huge implication for the success and performance of the accountant

and the organization as a whole.


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APPENDIX 1


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APPENDIX 2 Table 0.1: Descriptive for Indicators

Code Constructs Mean STD.

DEV.

Turnover Intention 3.54 2.190

TI1 I am starting to ask my friends about other job possibilities

3.62 2.183

TI2 I am thinking about quitting my job 3.44 2.118

TI3 I intend to leave this company within the next 6 months

3.37 2.151

TI4 I often look to see if accounting positions in other firms are open

3.66 2.203

TI5 I am thinking about contacting a recruiter about other job possibilities

3.59 2.299

Organizational

Commitment

4.59 1.59

OC1

I am willing to put in a great deal of effort beyond what is normally expected in order to help this organization be successful.

5.26 1.963

OC2 I talk about this organization to my friends as a 4.98 1.749

great organization to work for.


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OC3 I do not feel loyal to this organization. 3.48 2.248

OC4 I would accept almost any type of job assignment in order to keep working for this organization.

4.51 1.979

OC5 I find that my values and the organization’s values are very similar.

4.92 1.773

OC6 “I am proud to tell others that I am part of this organization”.

5.41 1.709

OC7 “I could just as well be working for a different

organization as long as the type of work was

Similar”.

4.51 2.000

OC8 “This organization really inspires the very best in me in the way of job performance”.

5.04 1.720

OC9 “It would take very little change in my present

circumstances to cause me to leave this

organization”.

4.29 1.888

OC10 “I am extremely glad that I chose this organization to work for, over others I was considering at the time I joined”.

4.91 1.886

OC11 There’s not too much to be gained by sticking with

this organization indefinitely. 3.99 2.062


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OC12 Often, I find it difficult to agree with this organization‟s policies.

4.06 2.132

OC13 I really care about the future prospects of this organization.

5.29 1.763

OC14 For me this is the best of all possible

organizations to work for.

4.59 2.054

OC15 Deciding to work for this organization was a definite mistake on my part.

3.63 2.368

Job Satisfaction 4.56 1.990

JS1 How satisfied are you with your job? 4.85 2.006

JS2 How well do you like your job? 4.94 1.808

JS3 How do you feel about changing your job 4.12 2.106

JS4 How often do you compare yourself with other people in the same job?

4.34 2.055

Religiosity 3.83 1.99

R1 My spirit is energized by my work 3.64 2.049

R2 The work I do is connected to what I believe is important in life.

3.64 1.902

R3 My work adds personal meaning to my life. 3.69 1.954


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R4 I feel part of a community at work. 3.90 1.989

R5 I feel there is a sense of being part of a family in my work environment.

3.87 1.978

R6 I feel positive about the values of my organization.

4.03 2.009

R7 My current organization cares about all of its employees.

4.06 2.069

Spiritual

Intelligence

4.604 1.810

SI1 I have often questioned or pondered the nature of

reality.

4.30 2.068

SI2 I recognize aspects of myself that are deeper than

my physical body.

4.80 1.762

SI3 I have spent time contemplating the purpose or

reason for my existence.

4.80 1.825

SI4 “I am able to enter higher states of consciousness 4.82 1.787

or awareness”.

SI5 “I am able to deeply contemplate what happens

4.73 after death”.

1.884


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SI6 “It is difficult for me to sense anything other than

the physical and material”. 4.19 1.978

SI7 “My ability to find meaning and purpose in life

helps me adapt to stressful situations”. 5.07 1.675

SI8 “I can control when I enter higher states of

consciousness or awareness”. 4.74 1.778

SI9 “I have developed my own theories about such

things as life, death, reality, and existence”. 4.65 1.906

SI10 “I am aware of a deeper connection between

myself and other people” 4.92.

1.696

SI11 I am able to define a purpose or reason for my

4.95 life.

1.754

SI12 “I am able to move freely between levels of

consciousness or awareness”. 4.88

1.737

SI13 I frequently contemplate the meaning of events in

4.68 my life.

1.813

SI14 I define myself by my deeper, non-physical self. 4.74 1.800

SI15 “When I experience a failure, I am still able to find

meaning in it”.

5.10 1.674


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SI16 “I often see issues and choices more clearly while

in higher states of consciousness/awareness”.

4.78 1.829

SI17 “I have often contemplated the relationship

between human beings and the rest of the

universe”.

4.72 1.779

SI18 “I am highly aware of the nonmaterial aspects of

Life”.

4.95 1.797

SI19 I am able to make decisions according to my

purpose in life.

5.07 1.788

SI20 I recognize qualities in people which are more

meaningful than their body, personality, or emotions.

4.88 1.771

SI21 I have deeply contemplated whether or not there

is some greater power or force (e.g., god,

goddess, divine being, higher energy, etc.).

4.69 1.955

SI22 Recognizing the nonmaterial aspects of life helps

me feel centred.

4.80 1.818

SI23 “I am able to find meaning and purpose in my

everyday experiences”.

5.10 1.761

SI24 “I have developed my own techniques for entering


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higher states of consciousness or awareness”.

5.05 1.820

Emotional

Exhaustion

3.77 2.110

EE1 I feel emotionally drained from my work 3.83 2.107

EE2 I feel used up at the end of the workday 3.85 2.027

EE3 I feel fatigued when I get up in the morning and

have to face another day on the job

3.99 2.038

EE4 Working with people all day is really a strain for

me

3.50 2.107

EE5 I feel like giving up on my job 3.66 2.260

Job Performance 5.97 1.370

JP1 I adhere to the official regulations and

administrative principles

5.84 1.558

JP2 I feel responsible for the task I have undertaken

and I am in charge of its consequences

5.93 1.378

JP3 I do my job with proper care and concern and I 6.01 1.346

try to perform it with an optimal quality

JP4 I pursue the task I have undertaken so that the


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results are gotten and the confidence is gained

6.02 1.270

JP5 I am very strict with my job, value it greatly and

resolve its problems

5.88 1.417

JP6 I interact with clients and applicants respectfully

and try to solve their problems

5.93 1.414

JP7 In case of emergency or humanitarian assistance,

I reveal devotion and self –sacrifice

5.91 1.375

JP8 I make an attempt to improve my professional

knowledge

6.13 1.203

JP9 I accept my mistakes 6.07 1.302

JP10 I try to keep the secrets of my job 5.96 1.489

JP11 I try to transfer my professional information to

others

5.69 1.577

JP12 I avoid wasting time and taking unnecessary

measures

6.01 1.299

JP13 I look after my job equipment and use them

economically.

6.22 1.234


UNIVERSITY OF GHANA COLLEGE OF HUMANITIES THE EFFECTS …

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