Effects of COVID-19 on accounting professionals’ job behaviors, focusing on the moderating effect of organizational communication

IF 1.5 Q3 MANAGEMENT

Human systems management Pub Date : 2024-07-03 DOI:10.3233/hsm-230109

Dena D. Breece, SiAhn Mehng, Daniel Parisian, Stephen Moore

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引用次数: 0

Abstract

BACKGROUND: The coronavirus disease (COVID-19) caused mandatory lockdowns across all organizations. Telework generated challenges in workflow due to limited organizational communication. OBJECTIVE: This study seeks to examine the impact of pre-, during, and post-COVID-19 on accounting professionals’ job behaviors and tests the moderating effect of organizational communication. Also, the study aims to provide implications for practitioners from the findings. METHODS: Survey data for accounting professionals working in North Carolina across COVID-19 time periods was collected to achieve a sample size of 333. Pairwise t-tests and hierarchical regression analyses were applied to test the hypotheses. RESULTS: The results suggest a statistically significant difference across certain time periods for job performance and turnover intentions but not job satisfaction. Furthermore, organizational communication moderates the relationship between post-COVID-19 and job performance and turnover intentions but not job satisfaction. CONCLUSIONS: Organizations should search for ways to enhance organizational communication to increase employee perceived job performance and decrease employee turnover intentions.

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COVID-19 对会计专业人员工作行为的影响，重点关注组织沟通的调节作用

背景：冠状病毒疾病（COVID-19）导致所有组织强制关闭。由于组织沟通有限，远程工作给工作流程带来了挑战。目的：本研究旨在探讨 COVID-19 发生前、发生期间和发生后对会计专业人员工作行为的影响，并检验组织沟通的调节作用。此外，本研究还旨在从调查结果中为从业人员提供启示。方法：收集在北卡罗来纳州工作的会计专业人员在 COVID-19 期间的调查数据，样本量为 333 个。采用配对 t 检验和分层回归分析来检验假设。结果：结果表明，在某些时间段内，工作绩效和离职意向存在显著的统计学差异，但工作满意度不存在显著差异。此外，组织沟通调节了后 COVID-19 与工作绩效和离职意向之间的关系，但没有调节工作满意度。结论：组织应寻求加强组织沟通的方法，以提高员工的工作绩效感知并降低员工的离职意向。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Human systems management MANAGEMENT-

CiteScore

3.50

自引率

30.40%

发文量

期刊介绍： Human Systems Management (HSM) is an interdisciplinary, international, refereed journal, offering applicable, scientific insight into reinventing business, civil-society and government organizations, through the sustainable development of high-technology processes and structures. Adhering to the highest civic, ethical and moral ideals, the journal promotes the emerging anthropocentric-sociocentric paradigm of societal human systems, rather than the pervasively mechanistic and organismic or medieval corporatism views of humankind’s recent past. Intentionality and scope Their management autonomy, capability, culture, mastery, processes, purposefulness, skills, structure and technology often determine which human organizations truly are societal systems, while others are not. HSM seeks to help transform human organizations into true societal systems, free of bureaucratic ills, along two essential, inseparable, yet complementary aspects of modern management: a) the management of societal human systems: the mastery, science and technology of management, including self management, striving for strategic, business and functional effectiveness, efficiency and productivity, through high quality and high technology, i.e., the capabilities and competences that only truly societal human systems create and use, and b) the societal human systems management: the enabling of human beings to form creative teams, communities and societies through autonomy, mastery and purposefulness, on both a personal and a collegial level, while catalyzing people’s creative, inventive and innovative potential, as people participate in corporate-, business- and functional-level decisions. Appreciably large is the gulf between the innovative ideas that world-class societal human systems create and use, and what some conventional business journals offer. The latter often pertain to already refuted practices, while outmoded business-school curricula reinforce this problematic situation.