Date of Conferral

2015

Degree

Doctor of Business Administration (D.B.A.)

School

Management

Advisor

Dr. Peter Anthony

Abstract

Insufficient auditing staff has become a challenge facing internal auditing in the healthcare industry. Auditors' turnover rates range from 13.4% to 46.6% in the United States based on the type of organization. The purpose of this correlational study was to examine the relationship between affective commitment, continuance commitment, normative commitment, and turnover intention among auditors. Self-determination theory of motivation was the theoretical framework for examining the employee turnover problem. A random sample of 92 internal auditors was administered the TCM Employee Commitment Survey and Turnover Intention Scales. The model as a whole was able to significantly predict turnover intentions, F(3, 88) = 15.365, p < .000. The effect size, indicated that the model accounted for approximately 36% of the variance in turnover intentions. Affective commitment (beta = -.519, p = .000) was the only measure of commitment that made a significant contribution to the model. The implications for positive social change included the potential to help business leaders decide on the types of organizational commitment they should catalyze to potentially reduce turnover rates. Healthcare leaders can use the information to reduce the turnover of auditors, increase the quality of audit in healthcare, and improve the quality and reduce the cost of healthcare for society.

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