Effects of Employee Support on Junior Accountants Job Attitudes


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The article that we are taking under consideration discusses the affects of four types of employee support that is done on a sample of 231 junior accountant's commitment towards the job, their involvement in the job processes and active participation in the activities conducted by the company, and their intention to quit the job. The four types of support that we are going to study are organizational support, supervisory support, psycho-social support, and career development support. After deeply studying all these factors and analyzing the data the author concluded that the only factors that bind the junior accountants in the job are the organizational support and the psycho-social support by the organization and the supervisors of the junior accountants.

The practices that influence organizational commitment and the involvement in the job are of much value for researchers and always attract the mind of the company management and practitioners. In the accounting profession especially where junior accountants are much more liable to quit the job after working for some time because of the immense work pressure and the pressure of increasing performance from the supervisor. The junior accountants are quitting the jobs in a very large number. From a study it is been identified that the accounting sector is at a very high risk of voluntary turnover. This effect of voluntary turnover of employees from the accounting profession proved to be of very high risk and damage in terms of financial practices for the accounting firms who have invested a huge amount of money and investments in the training of the staffs. The other reason behind the quitting of jobs by the junior accountants is that the amount of salary paid to the junior accountants is relatively less than the working hours that the employee put in. For tackling this problem the accounting firms are constructing new strategies to provide flexible working hours to the employees, better pay band for the employees, giving maternity leave. Although using these strategies the accounting firms are still facing the problem of employee shortage therefore the accounting firms should construct and find new ways to encourage employees to remain in the firm and work for them. The organization behavior literature that the author had considered stated that the work support provided to the employee by its supervisor and the management policies of the company helps gaining the employees commitment towards the job, involvement in the job related processes and reduces the employee's intention to quit the job. The types of support that has been considered in the organization behavior literature includes major aspects of support from the supervisor support from the organization and the human resource policies of the organization along with the psycho-social support from the colleagues and the supervisor and the career development support. This is a general consent that the employees that receives such kind of support from the organization and supervisors are less likely to quit their jobs and are much likely to show better organizational support.

The article which we are considering discusses some major aspects that is important for the study of organization behavior in the UAE and can be implemented thus affecting the organization behavior strategies of the companies of UAE. The article considers major aspects like organizational support, supervisory support, psycho-social support, and the career development support. All this factors can be implemented as the strategies that are defined by the management of the firms of UAE are strictly not supporting workers benefit. The organization support if implemented in the accounting firms of UAE would boost up the morale of the junior accountants and thus increases their interest towards the work as getting good support from the organization and from the supervisor is one of the main aspects that every employee wants to be a part of their work. Secondly better supervisory support can also reduces quitting tendency of the employees as the supervisor is the one who takes care of all needs of an junior accountant and can provide moral support in time of calamity to the junior accountant, moreover the supervisor acts as an mentor to the junior accountant for the part of his professional life. Therefore it is very important in terms of organization behavior that the supervisor should have a better attitude towards the junior accountant. Another major aspect of organization behavior is the psycho-social support provided to the junior accountant in the UAE from its colleagues and from the supervisor the psycho-social effect means the mental support provided by the colleagues in terms of work for e.g. If a person is emotionally distracted or disturbed by some factors then the colleague of the junior employee is the one who can share and solve his problems and help him gaining concentration and encourage him to do his work affectively. The last major point that the author has discussed in his article is career development, career development is one of the major factors that binds the junior accountant to his work as working for a firm constantly and with dedication provides a chance for the junior accountant to develop his career to a threshold that is very important for his future, it is very important for a junior accountant to have a good profile because the only thing that matters for a junior accountant to grow in his career is his good career profile and achievements.

The above four factors that is discussed by the author should not be taken into consideration for all kind of jobs like teaching, hospital staff, and university staff etc. because accounting is a very different kind of job because it is of very unique characteristics as the accountant is not bound to work in only one field like teaching etc. Accounting is used in almost all the fields of the world wherever there is a transfer of matter of financial type like accounting can be done in schools where the type of financial transfer is the fees given by the school students to the school, in hospitals where the patients pay fees to the hospital for their checkups etc. and to take account of all these financial transfers there is a need of accountants.

The four factors that are discussed by the author is of very much importance in the management and advancement of organizational effectiveness in the UAE as in the UAE junior accountants are of much value as they control and manage the fiscal logs of the companies and if the junior accountants are not satisfied by their work and eventually wants to quit from their jobs then the possibility is very high that the industries will suffer for that as there would be very less manpower to manage the work related to fiscal matters and in turn results in collapse of the economy. The methods thereby suggested by the author to improve the work conditions of the junior accountant and thus encourage them to involve in their work as much as possible and that too very efficiently can in turn helps the companies of the UAE.

Review of literature

The literature that the author had considered is of very great importance and is strictly in accordance with the concept of organization behavior, the literature that the author had considered is taken from various eras. The literature that the author had considered is very much up to date infact the author had used certain new concepts to show the practices in the field of organization behavior The author had done a thorough research and study on the related topics of organization behavior like organization support policies, the psycho-support policies, the supervisor support policies, and the career development support policies. After analyzing and researching on these topics the author had come to different conclusions for e.g. The author had concluded that the organization support is one of the major factors of organization behavior as the organization support gives an junior accountant social as well as professional support. Giving the employee the support from the organization encourage them to give their opinions and to be feel free to practice accounts and fiscal matters and that too without the fear of anything the concept is of great importance in the country like UAE where there is still a lack in policies of effective labor organization behavior giving an organization support to the junior accountants and to provide them with some relaxation from work and flexibility in the working hours gives an encouragement to the junior accountants and thus boost up their morale. Organization support to employees in countries like UAE could give the industry a forward gain both in policies and in employee satisfaction. The author has also thoroughly researched on the topic of supervisory support and the author's insight and values on the topic of supervisory support is appraisable and is according to the very concept of organization behavior. According to the author the concept says that the supervisor is one person in the professional life of the junior accountant that could influence his dedication, attitude and encouragement towards the job both in a positive manner if the strategies and policies of the supervisor who is influencing the junior accountant is in favor and can be in a negative manner if the policies of the supervisor towards the employee is in negative manner. The supervisor is thus the very person who plays a vital role in the professional life of the junior accountant in a country like the UAE where there is a lack of effective interaction between the supervisors and the junior accountants. This concept of organizational support can prove to be of very much importance as if the supervisors in the firms of UAE starts encouraging their junior accountants both professionally and socially, this will boost up the morale of an junior accountant and that will also help the junior accountant to develop a tendency to involve in the job and not to quit from the job. Another very important factor that the author had discussed in his research is the psycho-social support for the junior accountant in terms of organizational behavior. Psycho-social support is of very much important for any employee and for junior accountants it is of very much importance as the junior accountants have to work all the time on fiscal related matters and have no time for other things. Moreover the junior accountants get paid less according to the nature of the job therefore it is utmost important to the colleagues and the supervisors of the junior accountants to have a positive psycho-social impact on the junior accountant. In a country like UAE where there is no such positive colleague to colleague and colleague to supervisor relationship it is very important for the companies to first develop a bond between them so that every person can look out for needs of another junior account mate. If a work culture of this type is developed between the junior accountants in the companies in UAE then it is very much possible that the junior accountants would feel happy to work all the time as he feels comfortable with the colleagues and this will also produce a positive work culture between the junior accountants and that will also reduce their tendencies to reduce the jobs. One last point that the author had described in his article is that of career development, career development is also very much important for the junior accountants as the major thing in an accountant's life is to develop a career for himself by having an impressive and successful profile that shows the work efficiency and the dedication towards work for the junior accountant. Therefore if an junior accountant wants to have a good career ahead then he has to make a good career profile as this is the starting of his career and running away from work and quitting the job won't make it, especially in the country like the UAE where there is always a requirement for junior accountants, the junior accountant should not quit from their jobs and should not run from their task even if there is much problems with the work. In a country like UAE there is a future requirement of junior accountants and this can only be met when the junior accountants stick to their work and do their tasks in a good manner (Chan, A., Monroe, Ng, & Tan, 2008).

The research article written by the author in the context of effect of employee support on junior accountant' work attitude and intention to quit is written keeping in mind the major aspects of the junior accountant's work and is written in context of the modern work ethics. An organization behavior of the junior accountants, the style of presenting the research by the author is appraisable and is research oriented. The facts and figures used by the author is used keeping in mind the understanding of the deep insights of the matter.

The problem definitions of the article are based on the junior accountant's intention to quit and involvement in the tasks and are focused to find the answers for these problems. The author had used certain good evaluation point to answer this problem, the dad suggested various solutions for the problems of junior accountants like the support from the organization, the support from the supervisor, the psycho-social support from the colleagues and from the other peoples towards the job, and the career development support. The author had come to these conclusions after thoroughly studying these things and done a detailed study on the topic, the author has also used various statistical techniques to solve the problems related to the junior accountants, and the techniques used by the author are the mean calculation method, use of a point scales from 'strongly disagree' to 'strongly agree' for various processes, like for measuring organizational support the author used a five point scale for the survey, eight item scale for supervisory support, fourteen point scale for psycho support, and seven point scale for career development related surveys, and the cronbach's alpha method etc.

The author had conducted some preliminary statistical tests to check the validation of the tests. The data thus is tested on three levels first of all the 'psychometric' properties of the scale is tested then exploratory factor analysis (EFA) were performed, the processes that is used in the EFA is the principal components method for extraction and the varimax rotation method. The EFA is conducted in parts for the tests for e.g.. The first EFA test includes organizational support, career development, supervisory support, psycho-social support and the second set of tests include organizational commitment, job involvement and the intention to quit.

The methodology used by the author to prove the facts and figures and to represent them is of analytical type; moreover the author had also used various other techniques like the author had taken reference from various valuable research papers to prove his findings, the author had used various statistical techniques to show the analysis of the facts.

The content of the author is taken from various references but the conclusions derived by the author is original as far as it seems, the understanding of the subject by the author is remarkable and is appraisable, the author had presented the paper in a very good way.


The methodology that the author had adopted for the article is strictly in accordance with the concept of organization behavior and discusses various aspects of organization behavior in terms of facts and figures and statistical views. The author had used certain statistical tools for the explanation of processes and methods of organization behavior. The author had presented the facts and figures in a way that could be easily implemented and can be used by the professionals, as the author have conducted various research, the author has extended the research by conducting prior research for the topics that can be understudied very well by any person who is interested in the subject of organization behavior both academically and professionally. The author has conducted thorough research for the article thus the methodology of the author is research based.

Analysis, conclusion and references

The analysis and conclusions made by the author is of statistical nature, the author had made thorough study of the topic and made different valuable conclusions like the factors that influence the junior accountant's mindset of job involvement, organizational commitment, and quitting the job are organizational support, supervisory support, career development, and psycho-social support.

The limitation of the research paper is that the author had used hypothesis to prove his points in some cases though the research work is done by the author is appraisable.

The article that we are considering can be used by professional for practice as the articles covers major aspects of organization behavior in the accounting firms like the organizational support, the supervisory support, the psycho-social support, and the career development support. This article is considered good for the study of organizational behavior and can be used as a reference by the accounting firms. The findings by the author are generally known but the method that the author had implemented is unique and should be praised. The solution provided by the author is trivial in nature and can be implemented in the firms without much difficulty as no factor in the four discussed by the author is hard to implement.

The article can be used as a reference for further research on this topic, and can be used to do detailed study by professionals; the article is easily understandable and is considered good for both professional and academics purposes.

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