INFLUENCE OF SOCIAL COMPARISON ON ACCOUNTANTS’ TURNOVER INTENTION

Abstract

Financial staffs and accountants play a very important role in organizations.
All organizations have the contribution of accountants, but they are under high
pressure and often compare themselves with other colleagues. This comparisons
may lead to their dissatifaction and turnover intention. This sudy explores social
comparison of accountants working in Hanoi affects to their turnover intention.
This study uses quantitative research to analyze data collected from 243
accountants working in Hanoi. Research results show that the upward
comparison has the positive effect and downward comparison has the opposite
effect on accountants’ turnover intention.