Communication Satisfaction: A Path Analytic Study of Accountants Affiliated
with CPA Firms
Terry Gregson
Correlations and path analysis were used to study the relationships between
job satisfaction, communication satisfaction, sex, firm size, tenure, and
intent to turnover for a sample of 311 accountants affiliated with CPA
firms. Communication satisfaction was measured by using a modified version
of the Downs and Hazen [1977] communication satisfaction questionnaire.
Job satisfaction was measured by using a modified version of the Job Descriptive
Index [Smith, Kendall, and Hulin, 1969]. The results indicated that job
satisfaction was directly related to intent to turnover. Communication
satisfaction was directly related to job satisfaction and indirectly related
to intent to turnover through job satisfaction. CPA firms may potentially
be able to influence the job satisfaction and intent to turnover of accountants
by influencing the items that comprise the dimensions of communications
satisfaction.
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