Emotional exhaustion effects on job satisfaction and occupational turnover intention: research in accountancy sector

The aim of this thesis is to investigate how accountants are exhausted emotionally and to investigate emotional exhaustion impact on job satisfaction and occupational turnover intention in back-breaking environment is formed activities as a heavy responsibility and workload, enormous and variable regulations and information field, the problems with taxpayers, performed the competition with other companies. In order to measure, handle data and analyze these three concepts, a questionnaire which formed from scales with higher validity and reliability is prepared. The questionnaires are applied to a total of 260 certified general accountants in Turkey both including accountants working dependent to any organization or who owns office. As a results of analysis of factor, correlation, ANOVA test and regression which applied to obtained data; it is observed that the variable "emotional exhaustion" has positive impact on occupational turnover intention and negative impact on job satisfaction. In addition, job satisfaction has statistically significant negative impact on occupational turnover intention.