The effect of job demands and resources on job satisfaction and turnover intentions for management accountants

Abstract

This study investigates multiple work-related outcomes for management accountants, the job demands that influence this, the job resources that reduce this, and the differences among management accountants. The Job-Demands Resources model identifies these (Demerouti et al., 2001). An online survey was conducted and gathered data from 96 registered controllers in the Netherlands. This data is analyzed with multiple linear regressions and a t-test. This paper finds that particular job demands influence management accountants' work-related outcomes, job satisfaction, and turnover intentions. Specific job resources reduce these effects, and there are differences between management accountants that perceive their task execution as proactive and those that perceive their task execution as reactive. These results provide insight for management accountants, education, and business organization into the work-related outcomes of management accountants.