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Proceedings of the 2021 International Conference on Research in Management & Technovation

Annals of Computer Science and Information Systems, Volume 28

The Impact of Social Comparison on Accountants' Job Satisfaction and Turnover Intention in Hanoi, Vietnam


DOI: http://dx.doi.org/10.15439/2021KM43

Citation: Proceedings of the 2021 International Conference on Research in Management & Technovation, Vu Dinh Khoa, Shivani Agarwal, Gloria Jeanette Rincon Aponte, Nguyen Thi Hong Nga, Vijender Kumar Solanki, Ewa Ziemba (eds). ACSIS, Vol. 28, pages 121127 ()

Full text

Abstract. Corporate accountants might be faced with many ethical dilemmas and pressures, some of which are complex and difficult to resolve. Besides, they tend to compare themselves to others in terms of their successes at work. These comparisons may lead to their dissatisfaction and turnover intention. The purpose of this study is to explore the social comparison of accountants working in Hanoi affects their satisfaction and their turnover intention. This study uses quantitative research to analyze data collected from 243 accountants working in Hanoi. Respondents completed measures of upward comparisons, downward comparisons, job satisfaction, and turnover intention. Research results showed that social comparisons affect accountants' job satisfaction and turnover intentions. The upward comparison was found to be positively related to job satisfaction and negatively related to turnover intention. The downward comparison was found to be negatively related to job satisfaction and positively related to turnover intention. Base on the results of collected data analysis, several solutions are suggested for enterprises to improve satisfaction levels of accountants and reduce their turnover intention as the solution of designing job descriptions, solution of building up a standard system of employee appraisal, solutions of building a culture of employee respect and encouragement. The measures created to assess the degree to which individuals make downward and upward social comparisons when assessing their career progress should be tested in additional occupations and studies. Future research should investigate how social comparisons influence career attitudes beyond considering feelings of relative deprivation


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