Özet:

Main aim of this study is to reveal the cause and effect relationships among accountants’ emotional exhaustion, professional satisfaction and professional turnover intention. In addition, whether professional satisfaction is a mediator between emotional exhaustion and professional turnover is investigated in the scope of this study. Relationships between emotional exhaustion, professional turnover intention and professional satisfaction are investigated using data obtained from randomly selected 110 depended and in depended wor-king accountants’. Results of the analysis suggest that emotional exhaustion negatively affects professional satisfaction and positively affects professional turnover intention. Results also show that professional satis-faction negatively affects professional turnover intention. The results of mediation analyses further indicate that professional satisfaction supports mediates the relationship between emotional exhaustion and professional turnover intention.

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