THE PERSONALITY,JOB SATISFACTION AND TURNOVER INTENTIONS OF AFRICAN-AMERICAN MALE AND FEMALE ACCOUNTANTS: AN EXAMINATION OF THE HUMAN CAPITAL AND STRUCTURAL/CLASS THEORIES |
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| Institution: | 1. EASI, Oak Ridge, TN, USA;2. University of North Carolina at Charlotte, Department of Accounting, College of Business Administration, Charlotte, NC, USA;3. University of North Carolina at Charlotte, Department of Accounting, College of Business Administration, Charlotte, 28223, NC, USA.;1. Department of Accountancy, National Taipei University, New Taipei City, Taiwan;2. Department of Accounting, Business Law, and Finance, Northeastern Illinois University, 5500 N. St. Louis Ave., Chicago, IL, USA;1. Department of Internal Medicine, Yonsei University College of Medicine, Seoul, South Korea;2. Institute of Gastroenterology, Yonsei University College of Medicine, Seoul, South Korea;3. Department of Radiology, Yonsei University College of Medicine, Seoul, South Korea;1. Laboratory of Emergency Medical Services, Seoul National University Hospital Biomedical Research Institute, 101 Daehak-Ro, Jongno-Gu, Seoul 110-744, Republic of Korea;2. Department of Emergency Medicine, Seoul National University College of Medicine, Seoul, Republic of Korea;3. Korea Centers for Disease Control and Prevention, Chungbuk, Republic of Korea;1. Diabetes and endocrinology, groupe hospitalier Lariboisière-Fernand-Widal, 2, rue Ambroise-Paré, 75010 Paris, France;2. Public health department, groupe hospitalier Lariboisière-Fernand-Widal, Paris, France;3. Memory research centre Paris-Nord-Ile-de-France, groupe hospitalier Lariboisiere-Fernand-Widal, Paris, France;4. Inserm, UMRS 1138, centre de recherche des Cordeliers, Paris, France;1. Department of Surgery, Seoul National University Bundang Hospital, Seongnam, Korea;2. Department of Surgery, Seoul National University College of Medicine, Seoul, Korea;3. Department of Surgery, Chungbuk National University Hospital, Cheongju, Korea;4. Charm Vein Center, Seoul, Korea |
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| Abstract: | The American Institute of Certified Public Accountants has made minority recruitment a major goal. Minorities, and especially African-Americans, have not been entering the accounting profession in proportion to their numbers in either the general population or the population of college graduates. Two competing explanations have been advanced that attempt to explain this failure@8ihuman capital theory, and structural/class theory. This paper reports on the results of a survey of a sample of 445 African-American accountants that attempts to test the validity of these two theories by assessing the respondents' personality characteristics, job satisfaction and turnover intentions. The distribution of personality type for the sample of African-American accountants was found to be similar to the results of a previous study conducted on groups of Anglos and Hispanics. Additionally, the job satisfaction and turnover intention results for the sample were found to be similar to those reported in previous studies. As a result, the findings fail to support the human capital theory, and implicitly lend support to the structural/class theory. Finally, anecdotal evidence from the respondents in two open-ended questions was examined. It indicated that African-American accountants' failure to advance in the profession was perceived to be attributed to a less than total commitment to diversity and the existence of glass ceilings in many organizations. |
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