The Effects of the Antecedents and Consequences of Employee Turnover Intention on Accountants’ Job Performance in Ghana

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.