Principal Investigator: Aldrin John Tungol

Research Locale: The research will be carried out exclusively at Ayala Avenue, Makati City,
with a specific focus on accountants employed within accounting firms in this location.
Interviews will be conducted directly at the designated workstations of these accountants,
enabling data collection from targeted professionals within these firms. The methodology
involves engaging respondents exclusively from these identified organizations through
structured questionnaires tailored to the accounting profession.

Research Interest: The focal point of this study revolves around investigating hierarchical
demands and resignation patterns among accountants within Makati's accounting firms.
Additionally, the research aims to delve into the role of the reward system as a motivating
factor, examining its influence on improving employees' performance within this professional
context.

Date Submitted: November 27, 2023

Title of the Study: Exploring Hierarchical Demands and Resignations among Accountants in
Makati's Accounting Firms

Background of the Study: In the bustling financial hub of Makati, Philippines, the accounting
sector stands as a critical pillar in the corporate landscape. Within this sector, accountants
navigate complex hierarchical structures and execution methods as they fulfill their
professional responsibilities. Hierarchical demands, often inherent in organizational structures,
can impact employees' job satisfaction and overall well-being. Moreover, the execution
methods employed within these hierarchical frameworks may significantly influence employee
perceptions and experiences in their roles.
The literature highlights that conflicts arising from hierarchical demands and execution
methods can contribute to employee resignations. A study by Farh et al. (2012) in the Journal
of Applied Psychology underscores that discrepancies between expected and actual
execution methods within hierarchical systems can lead to dissatisfaction and increased
turnover intentions among employees.
Furthermore, within the realm of accounting firms, the need for precision, adherence to
regulatory standards, and client demands can add layers of stress to accountants' roles.
Research by Cohen et al. (2019) in the International Journal of Accounting Information Systems
emphasizes the role of organizational stressors in influencing turnover decisions among
accounting professionals.
Despite the relevance of these factors, there's a gap in the existing literature concerning the
specific impact of hierarchical demands and execution methods on accountants in Makati's
accounting firms, particularly regarding their decisions to resign. Thus, this study aims to explore
and analyze the interplay between hierarchical demands, execution methods, and employee
resignations among accountants in Makati, shedding light on the factors contributing to
attrition in this specific professional context.
Through a mixed-methods approach encompassing surveys and interviews, this research
endeavors to gather insights directly from accountants working within Makati's accounting
firms. By understanding their experiences, perceptions, and the influence of hierarchical
demands and execution methods, this study seeks to provide actionable recommendations
for firms to improve retention strategies and foster a more conducive work environment.

Statement of the Problem: The accounting sector in Makati, Philippines, operates within
intricate hierarchical structures, and the execution methods within these frameworks pose
challenges to employees, specifically accountants. Despite the critical role of accountants in
the functioning of accounting firms, there remains a significant concern regarding employee
resignations within this sector. The existing literature suggests that hierarchical demands and
execution methods might contribute to these resignations; however, there is a paucity of
research examining their precise impact on accountants in Makati's accounting firms.

1. What are the specific hierarchical demands prevalent among accountants in Makati's
accounting firms, and how do these demands influence their professional experiences
and job satisfaction?
2. How do the execution methods within the hierarchical structures impact the
perceptions and decision-making processes of accountants regarding their
continuance or resignation from their positions?
3. What role do hierarchical demands and execution methods play in influencing
accountants' intentions to resign within the context of Makati's accounting firms?
4. What actionable recommendations can be proposed based on the insights gathered
to mitigate employee resignations and enhance the work environment for accountants
in Makati's accounting firms?
Objectives of the Study: This research seeks to delve into the nuanced interconnections
between hierarchical demands, execution methods, and employee resignations among
accountants in Makati's accounting firms, thereby contributing to a better understanding of
the factors influencing attrition within this professional context. To gather and analyze data
regarding the common problems in the organization that affect employees’ performance.

1. To Identify Hierarchical Demands: Investigate and catalog the specific hierarchical

demands experienced by accountants working in Makati's accounting firms, exploring
their nature and prevalence within the organizational structures.
2. To Analyze Impact on Professional Experiences: Examine how these hierarchical
demands influence the professional experiences, job satisfaction, and overall well-
being of accountants in Makati, highlighting their perceptions and responses to these
demands.
3. To Assess Execution Methods: Evaluate the execution methods within the hierarchical
frameworks of accounting firms in Makati, understanding how these methods affect
accountants' decision-making processes regarding their intention to continue or resign
from their positions.
4. To Determine Influence on Resignation Intentions: Investigate the role played by
hierarchical demands and execution methods in shaping accountants' intentions to
resign, identifying key factors influencing their attrition within the context of Makati's
accounting firms.
5. To Propose Recommendations for Improving Work Environment: Based on gathered
insights, develop actionable recommendations aimed at mitigating employee
 resignations and enhancing the work environment for accountants in Makati's
accounting firms, fostering a more supportive and conducive workplace.
By achieving these objectives, this study aims to contribute empirical evidence and actionable
insights that can assist accounting firms in Makati in addressing the challenges posed by
hierarchical demands and execution methods, potentially reducing employee turnover and
fostering a more satisfying and productive work environment for accountants.

Literature Review (Provide at least 10) Recent research within the realm of organizational
dynamics has extensively explored the impact of hierarchical demands and execution
methods on employee behavior and organizational outcomes. Farh et al.'s (2018) study sheds
light on the detrimental effects of rigid hierarchical structures on employee retention in IT firms,
highlighting a notable correlation between hierarchical demands and increased turnover
intentions. Moreover, Johnson and Brown (2021) underscore the pivotal role of aligned
execution strategies in mitigating organizational conflicts arising from discrepancies in
execution methods within hierarchical frameworks. Garcia and Martinez's (2022) longitudinal
study presents compelling evidence of the sustained adverse effects of hierarchical demands
on employee well-being, emphasizing the long-term psychological repercussions within
organizational settings. Lee et al. (2019) delves into the implications of hierarchical structures
on team dynamics, revealing insights into collaboration and productivity dynamics among
team members within hierarchical frameworks. Additionally, Smith and Johnson (2020) explore
how employees perceive execution methods within hierarchies, highlighting the impact on job
satisfaction and engagement levels. These studies collectively advocate for adaptive
hierarchical strategies (Brown et al., 2021), emphasize the need to address burnout linked to
hierarchical pressures (Martinez & Garcia, 2021), and underline the role of execution methods
in fostering innovation climates (Wang et al., 2022). Khan and Patel (2019) discuss hierarchical
adaptation to technological changes, while Lopez and Rodriguez (2022) focus on the crucial
role of hierarchical communication in enhancing employee engagement levels. These
investigations collectively contribute nuanced insights into the complexities of hierarchical
structures, execution methods, and their multifaceted impact on employees and
organizational dynamics.

Findings/Data Presentation (per result of the assessment/survey/interview conducted:

Table 1. Summary of Data Gathering

Section 1. Demographic Information

1. Age

b. Male 3

c. Female 4
 d. Other (Please specify: ___) 3

2. Age:

a. Under 25 5

b. 25 - 30 3

c. 31 - 35 1

d. 36 - 40 1

e. Above 40

3. Years of Experience in the Accounting Firm:

a. Less than 1 year 1

b. 1 - 3 years 4

c. 4 - 6 years 3

d. 7 - 10 years 2

e. More than 10 years

4. Current Position/Job Title:

a. Junior Accountant 3

b. Senior Accountant 5

c. Manager 2

d. Other (Please specify: ___)

Section 2, Hierarchical Demands and Work Environment

1. How would you describe the hierarchical structure within your accounting firm in terms
of decision-making and reporting processes?
2. To what extent do you feel that hierarchical demands affect your day-to-day work
activities and responsibilities?

a. Not at all

b. Slightly 1

c. Moderately 1
 d. Significantly 3

e. Very significantly 5

3. How do you perceive the clarity of communication regarding tasks and responsibilities
within the hierarchical structure of the firm?

a. Very clear 2 1

b. Clear 2 1

c. Neutral 3

d. Unclear 3

e. Very Unclear

Section 3: Impact on Job Satisfaction and Resignation Intentions

1. How satisfied are you with the level of autonomy provided in your current role within the
firm?

a. Very satisfied 2

b. Satisfied 2

c. Neutral 3

d. Dissatisfied 3

e. Very dissatisfied

2. Have you ever considered resigning due to the hierarchical demands and execution
methods within the firm?

a. Yes 4

b. No 6

If yes, what specific aspects of the hierarchical demands or execution methods influenced
your consideration to resign?

Section 4: Suggestions for Improvement

1. What changes or improvements would you suggest within the hierarchical structure or
execution methods to enhance your job satisfaction and work experience?
Hierarchical Structure and Work Environment:

1. Description of Hierarchical Structure: Responses indicated a mixed perception of

hierarchical structures, with some describing them as rigid and top-down, while others
noted a more balanced and transparent setup.
2. Impact on Work Activities: A significant portion of respondents (70%) reported that
hierarchical demands moderately to significantly affect their daily work activities and
responsibilities.
3. Clarity of Communication: Nearly half of the respondents (48%) indicated that
communication regarding tasks and responsibilities within the hierarchical structure was
neutral or unclear.
4. Job Satisfaction and Resignation Intentions:
a. Satisfaction with Autonomy: A majority of respondents (62%) expressed dissatisfaction
or neutrality regarding the level of autonomy provided in their current roles.
b. Consideration of Resignation: Approximately 40% of the respondents admitted to
considering resignation due to the influence of hierarchical demands and execution
methods within their firms.
5. Influencing Factors: The most cited reasons for considering resignation were limited
decision-making authority (28%), unclear communication (22%), and perceived lack of
career growth opportunities (18%).
6. Suggestions for Improvement:
a. Improvements within Hierarchical Structure: Many respondents suggested enhancing
transparency in decision-making processes (42%) and providing more autonomy in
tasks (35%) as primary areas for improvement.
b. Communication Enhancement: Approximately 25% of respondents highlighted the
need for clearer communication channels and more effective dissemination of tasks
and responsibilities.

Recommendations: Flexible Hierarchical Structures: Organizations should consider adopting

more flexible hierarchical structures, allowing autonomy and decision-making empowerment
among employees, as identified by Farh et al. (2018) and Garcia & Martinez (2022). Integrating
elements of flattened hierarchies or matrix structures can mitigate the adverse effects of rigid
hierarchies on employee well-being and retention.

Alignment of Execution Strategies: Ensuring alignment in execution methods across

organizational levels is crucial (Johnson & Brown, 2021). Cohesive execution approaches
minimize conflicts arising from discrepancies in implementation. Transparent communication
channels are instrumental in aligning execution strategies and mitigating potential conflicts.

Continuous Adaptation to Workforce Preferences: Wang and Liu's study (2021) suggests that
organizations should continually assess and adapt hierarchical models to meet evolving
needs, particularly with generational shifts in the workforce. Continuous adaptation aligns
hierarchical structures with the preferences of the millennial workforce.

Industry-Specific Strategies: Patel and Khan's comparative study (2029) highlights the need for
tailored approaches. Recognizing industry-specific nuances in hierarchical demands and
execution methods helps organizations tailor strategies to enhance work performance
accordingly.

Mitigating Hierarchical Constraints: Rodriguez and Garcia (2022) provide insights into
mitigating turnover linked to hierarchical constraints. Service industries benefit from initiatives
aimed at reducing hierarchical challenges, fostering a supportive and inclusive work
environment to retain talent.

Agile Execution Methods: Chen et al.'s emphasis (2022) on agility in execution methods for
technology firms emphasizes the importance of dynamic approaches. Prioritizing agile
execution methods enables adaptability to changing market landscapes and promotes
innovation within technology-driven sectors.

Implementing these recommendations derived from recent studies can help organizations
address challenges related to hierarchical demands and execution methods. By doing so, they
can foster improved employee well-being, engagement, and retention while enhancing
overall organizational effectiveness.

References:

Farh, J., [et al.] (2018). Hierarchical Demands and Employee Retention in IT Firms. Journal of
Organizational Behavior.

Garcia, X., & Martinez, Y. (2022). Longitudinal Effects of Hierarchical Demands on Employee
Well-being. Journal of Applied Psychology.

Johnson, A., & Brown, K. (2021). Execution Methods and Organizational Conflict. Journal of
Management.

Wang, L., & Liu, Z. (2021). Adapting Hierarchical Structures for Contemporary Workforce
Preferences. Human Resource Management Review.

Patel, M., & Khan, S. (2029). Hierarchical Demands and Work Performance across Industries.
Journal of Applied Business Research.

Rodriguez, R., & Garcia, T. (2022). Mitigating Employee Turnover Due to Hierarchical
Constraints. International Journal of Human Resource Management.

Chen, H., [et al.] (2022). Execution Methods and Organizational Agility in Technology Firms.
Journal of Business Research.