TFL Vsebine / Revija SIR*IUS

Staff turnover in audit firms

V prispevku so predstavljeni pojav menjavanja osebja v podjetjih, vplivi (pozitivni in negativni), ki jih ima odhod zaposlenega iz podjetja, dejavniki, ki vplivajo na odhod zaposlenega iz podjetja, ter predlogi za doseganje optimalnega želenega obsega menjavanja osebja v podjetju. Problematika je posebej obravnavana tudi za revizijska podjetja. Menjavanje osebja je pojav, ki je normalen, tudi v revizijskih podjetjih. Praviloma gre redkeje za menjavanje izkušenih zaposlenih in pogosteje za menjavanje manj izkušenih zaposlenih. Prvo in drugo menjavanje osebja je za podjetja potrebno. Vsako podjetje si prizadeva zaposliti ter obdržati najboljše zaposlene, da si s tem zagotovi uspešnost pri doseganju poslovnih ciljev, hkrati pa zmanjša breme ob zamenjavah pri teh zaposlenih. Nekateri od dejavnikov, ki vplivajo na zaposlenega, da zapusti podjetje, so manjše zadovoljstvo pri delu, neugodno dojemanje poklica, čezmeren stres, slaba delovna klima in manko ugodnosti. Dejavniki, kot so pomanjkanje izzivov pri delu, premalo možnosti za strokovni razvoj in manko napredovanj, so v reviziji verjetno manj relevantni. Možni predlogi za doseganje optimalnega želenega obsega menjavanja osebja v podjetju so na primer boljše zagotavljanje možnosti za strokovno rast in razvoj, redna krepitev timskega duha, redni razgovori in komunikacija ter zagotovitev raznih ugodnosti zaposlenim. Med predlogi za revizijska podjetja pa je razvijanje postopkov za izboljšanje pogleda zaposlenih na poklic revizorja in revizijo ter izboljšanje ponosa zaposlenih v revizijskih podjetjih glede njihovega dela in stroke.

The paper presents the phenomenon of staff turnover in entities, the impacts (positive and negative) that an employee's departure from an entity has, the factors that affect an employee's departure from an entity, and proposals for achieving optimal staff turnover in an entity. Staff turnover and related issues are also addressed explicitly for audit firms. Staff turnover is a normal phenomenon, even in audit firms. On the one hand, it is generally a matter of less frequent turnover of experienced employees, and on the other hand, more frequent turnover of less experienced employees. Both staff turnovers are necessary for entities. Every entity strives to recruit and retain the best employees in order to ensure success in achieving business goals while at the same time reducing the burden of turnover for these employees. Some of the factors that influence an employee to leave the entity are lower job satisfaction, unfavourable perception of the profession, excessive stress, poor work climate and lack of benefits. Factors such as lack of challenges at work, insufficient opportunities for professional development and lack of promotions are probably less relevant to the audit profession. Possible suggestions for achieving the optimal desired staff turnover in an entity are, for example, better provision of opportunities for professional growth and development, regular strengthening of team spirit, regular staff interviews and communication, and provision of various employee benefits. One of the suggestions for audit firms is that they should develop procedures to improve employees' view of the auditor profession and auditing and to improve employees' pride in audit firms in terms of their work and profession.