INFLUENCE OF EMOTIONAL INTELLIGENCE AND JOB SATISFACTION ON EMPLOYEES' INTENTION TO STAY IN ACCOUNTING OFFICES

Authors

DOI:

https://doi.org/10.4270/ruc.2025102

Keywords:

Emotional intelligence, Job satisfaction, Intention to stay, Accounting offices

Abstract

This study analyzes the influence of emotional intelligence and job satisfaction on the positive and negative turnover intentions of employees in accounting firms in the South and Southeast regions of Brazil. The analysis techniques used were structural equation modeling (PLS-SEM) and the importance-performance map analysis (IPMA). The main results from PLS-SEM suggest that emotional intelligence positively influences the dimensions of job satisfaction. Additionally, employees who are satisfied with their leadership and perceive promotion opportunities are less likely to have negative turnover intentions. The control variables reveal that age had a significant influence, suggesting a relationship between employees' age groups and their willingness to stay in their positions. Regarding the IPMA analysis, emotional intelligence stands out in terms of performance, while salary satisfaction is more important for positive turnover intentions. For negative intentions, emotional intelligence shows significant performance, and satisfaction with job nature emerges as an influence in reducing negative turnover intentions. This study contributes to the literature by providing insights into the factors that influence employees' intentions to remain in accounting firms. It also contributes to managerial practice by highlighting that emotional intelligence influences employee satisfaction, which in turn reduces turnover. This enables management to develop strategies that foster these outcomes. In the social sphere, aligned with SDG 8 (Decent Work and Economic Growth), it emphasizes the importance of creating healthy and productive work environments in accounting firms, promoting employee well-being and sustainability in the labor market.

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Published

2026-03-20

How to Cite

Santos de Oliveira, R., Pinto da Silva Martins, J., Nascimento Almeida, M., & Facin Lavarda, C. E. (2026). INFLUENCE OF EMOTIONAL INTELLIGENCE AND JOB SATISFACTION ON EMPLOYEES’ INTENTION TO STAY IN ACCOUNTING OFFICES . Revista Universo Contábil, 21(n. 1). https://doi.org/10.4270/ruc.2025102