Affiliations: [a]
Department of Accounting, Finance, and Information Technology Management, Thomas College of Business and Economics, University of North Carolina at Pembroke, Pembroke, NC, USA
| [b]
Department of Management, International Business, and Supply Chain Management, Thomas College of Business and Economics, University of North Carolina at Pembroke, Pembroke, NC, USA
| [c]
Department of Economics, Marketing, Entrepreneurship, and Analytics, Thomas College of Business and Economics, University of North Carolina at Pembroke, Pembroke, NC, USA
| [d]
Department of Management, Belk College of Business, University of North Carolina at Charlotte, Charlotte, NC, USA
Correspondence:
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Corresponding author: Dr. Dena Breece, Assistant Professor, University of North Carolina at Pembroke, One University Drive, Pembroke, NC 28372, USA. Tel.: +19105216668; E-mail: [email protected].
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.
Keywords: COVID-19, job satisfaction, job performance, turnover intentions, organizational communication
