Career growth opportunities and employee turnover intentions in public accounting firms

被引:72
作者
Nouri, Hossein [1 ]
Parker, Robert J. [2 ]
机构
[1] Coll New Jersey, Sch Business, Dept Accounting, Ewing, NJ 08628 USA
[2] Univ New Orleans, Dept Accounting, Coll Business Adm, New Orleans, LA 70148 USA
关键词
Career growth opportunities; Organisational commitment; Organisational prestige; Public accounting firms; Training effectiveness; Turnover intentions; PERCEIVED ORGANIZATIONAL SUPPORT; SOCIAL-EXCHANGE; JOB-PERFORMANCE; NORMATIVE COMMITMENT; EXTERNAL PRESTIGE; WORK ATTITUDES; ANTECEDENTS; CONSEQUENCES; METAANALYSIS; INFORMATION;
D O I
10.1016/j.bar.2013.03.002
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This study examines the role of career growth opportunities in explaining turnover intentions of junior auditors in public accounting firms via a survey of them. Prior studies in applied psychology and organisational behaviour argue that employees and their organisations have a social exchange relationship in which employees and organisations provide reciprocal benefits to each other. Extending this research, this paper proposes that career growth opportunities represent a critical benefit to lower level employees in accounting firms. When these employees believe that their firm provides this benefit, they reciprocate with stronger commitment to the firm which, in turn, leads to lower turnover intentions. This study also seeks to identify the causes or antecedents of employee beliefs about career growth opportunities. Two antecedents are proposed: the effectiveness of the firm's training programmes: and, the organisational prestige of the firm. Results of path analysis suggest that both training effectiveness and organisational prestige enhance employee beliefs about the career growth opportunities offered by the public accounting firms, which, in turn lead to higher commitment and lower turnover intentions. (C) 2013 Elsevier Ltd. All rights reserved.
引用
收藏
页码:138 / 148
页数:11
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