The Impact of Personal Characteristics on the Turnover Behavior of Accounting Professionals.

This study investigates the impact of several personal characteristics of accounting professionals (gender, tenure, achievement motivation, influence orientation, and A/B personality) on selected determinants of personnel turnover (work-related stress, job satisfaction, and turnover intentions). The results indicate that an accounting professional's personal characteristics affect the individual's turnover intentions directly and/or through two intervening variables, work-related stress and job satisfaction. Tenure and gender also were found to directly affect turnover intentions. An individual's influence-orientation was observed to exert a direct impact upon the auditor's turnover intentions as well as an indirect effect through job satisfaction. Type A personality profile was found to have no effect on work-related stress; instead. Type A personality traits have a direct impact upon the auditor's turnover intentions as well as an indirect effect through job satisfaction.