Job Satisfaction and Turnover Dynamics in Public Accounting Firms

Public accounting firms worldwide face the dual challenge of sustaining high professional standards while retaining skilled auditors and accountants. Job satisfaction in this context emerges from a complex interplay between workload, work–life balance, career progression and organisational support. Excessive job demands, tight deadlines and the pressure of professional certification can erode life satisfaction and heighten stress, leading to burnout and increased turnover intention. Conversely, motivational factors—such as recognition by superiors, autonomy in decision-making and opportunities for professional development—foster organisational commitment and lower attrition rates. Differences in firm size and structure (for example, Big Four versus mid-tier or smaller practices) also shape the ways in which employees experience workload and support, with implications for global talent management and audit quality. Effective human resource strategies that balance job demands with resources can therefore preserve both staff well-being and the integrity of financial reporting.

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Job Satisfaction and Turnover Dynamics in Public Accounting Firms publication trend

The graph below shows the total number of articles in job satisfaction and turnover dynamics in public accounting firms across all publications each year (not limited to Nature Index journals).

Technical terms

Job satisfaction: The degree to which employees feel positively about their tasks, work environment and career prospects.
Turnover intention: An individual’s self-reported likelihood or willingness to leave their current employer.
Organisational commitment: The psychological attachment an employee feels towards their organisation, influencing their desire to remain.
Work–life balance: The equilibrium achieved when professional and personal life demands are mutually supportive.
Burnout: A state of emotional exhaustion, depersonalisation and reduced personal accomplishment resulting from prolonged stress.
Job Demand–Control–Support model: A framework positing that employee well-being is determined by job demands, the level of control over work and the social support available.
Psychological capital: A set of positive psychological resources—including self-efficacy, resilience, hope and optimism—that enhance coping and performance.

References

1. Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation. Australian Accounting Review (2024).
2. Effect of a Job Demand-Control-Social Support Model on Accounting Professionals’ Health Perception. International Journal of Environmental Research and Public Health (2018).
3. Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam. Cogent Business & Management (2022).