已转业注册会计师视角下行业压力与行业吸引力关系研究

Research on the relationship between the Industry pressure and the Industry attraction from the Perspective of Certified Public Accountants

注册会计师行业压力与离职倾向是审计研究中一个常见领域,而我国审计学术界至今尚未从已转业注册会计师视角来研究行业压力与行业吸引力的关系。在对相关概念和理论进行详细分析的基础上,构建模型、提出假设;运用正式调查问卷进行数据收集,对样本概况进行描述,并对所采取的数据方法进行介绍,研究假设检验及模型的修正。通过上述研究得出结论:源于角色冲突的行业压力对行业吸引力有显著的负向影响,时间压力、工作过载、工作—家庭冲突、学习压力的行业压力对行业吸引力的影响则不显著。注册会计师职业本身的"高压力门槛"和高压力可能导致的高绩效和高薪水对其他工作压力有削弱作用,而对注册会计师特有的角色冲突压力基本上没有削弱作用。

CPA industry pressure and turnover intention is a common area of audit research,but our audit academia has not yet studied the relationship between industry pressure and industry attractiveness from the perspective of transferred CPA. On the basis of detailed analysis of relevant concepts and theories,this paper constructs the model,puts forward the hypothesis,uses formal questionnaire to collect data,describes the general situation of the sample,and introduces the data methods adopted. Research hypothesis test and model modification. The results of the above study show that industry stress from role conflict has a significant negative impact on industry attractiveness,time stress,work overload,work-family conflict,The influence of industry pressure on industry attractiveness is not significant. The "high pressure threshold" and the high pressure may lead to the high performance and high salary which can weaken the other job stress,but the role conflict pressure of the CPA has no weakening effect.