Abstract

In order to attract and maintain satisfied employees, public accounting firms must understand the elements that should be included in the firm’s policies. This research study utilized a quantitative correlational survey research study to examine the relationship between the level of agreement employees had with their firm’s inclusion or exclusion of policies providing protections related to sexual orientation and gender identity and their level of job satisfaction. The findings showed that a significant yet small (5.07%) relationship existed between level of agreement with the existence or nonexistence of policies and level of job satisfaction. Secondary variables were tested but did not show significance or a notable impact on this primary relationship. This means that only 5.07 percent of the change in level of job satisfaction can be explained by the inclusion or exclusion of policies providing protections related to sexual orientation and gender identity.