Turnover Experiences in Public Accounting and Alumni’s Decisions to 'give Back'

Download This Paper Open PDF in Browser Add Paper to My Library Share: Permalink Using these links will ensure access to this page indefinitely Copy URL Turnover Experiences in Public Accounting and Alumni’s Decisions to 'Give Back' 52 Pages Posted: 15 Nov 2022 See all articles by Lindsay M. AndiolaLindsay M. AndiolaVirginia Commonwealth University (VCU) - Department of AccountingDerek W. DaltonClemson UniversityNancy L. HarpClemson University Date Written: November 2, 2022 Abstract This study examines the turnover experience in public accounting, from initial thoughts of leaving to the day of exit from the firm. Drawing on social exchange theory and organizational support theory, we also investigate how characteristics of these turnover experiences affect alumni’s propensity to “give back” to their former firm by recommending the firm to others for services or as an employer (i.e., post-employment citizenship behaviors). We use an experiential questionnaire in which 284 respondents reflect on and provide information about their actual public accounting turnover experiences. Our results indicate that firms have opportunities to intervene during the turnover decision process given respondents often discuss thoughts of leaving with firm personnel and many take several months to make their decision. Further, a large portion of respondents leave due to a specific trigger event (i.e., a “shock”; e.g., unexpected job offer, skipped for promotion, spousal job transfer) that makes them reconsider their compatibility with the firm (i.e., an “image violation”) while growing job dissatisfaction is a secondary reason. Finally, when examining the relation between turnover characteristics and post-employment citizenship, we find that negative social exchanges (e.g., negative work-related shocks, image violations) significantly reduce the likelihood of alumni giving back. Our findings provide insight into the turnover decision and contribute to research by suggesting an extension to turnover research that considers how reasons for turnover impact post-employment behaviors Keywords: turnover, post-employment citizenship, unfolding model, accounting alumni, social exchange theory JEL Classification: M40, M41, M42, J24, J28 Suggested Citation: Suggested Citation Andiola, Lindsay M. and Dalton, Derek W. and Harp, Nancy, Turnover Experiences in Public Accounting and Alumni’s Decisions to 'Give Back' (November 2, 2022). Available at SSRN: https://ssrn.com/abstract=4266300 Lindsay M. Andiola (Contact Author) Virginia Commonwealth University (VCU) - Department of Accounting ( email ) Richmond, VA 23284United States Derek W. Dalton Clemson University ( email ) 101 Sikes AveClemson, SC 29634United States Nancy Harp Clemson University ( email ) Clemson, SC 29631United States864-656-0431 (Phone) Download This Paper Open PDF in Browser Do you have a job opening that you would like to promote on SSRN? Place Job Opening Paper statistics Downloads 1 Abstract Views 7 PlumX Metrics Related eJournals Behavioral & Experimental Accounting eJournal Follow Behavioral & Experimental Accounting eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 1,486 PAPERS 2,610 This Journal is curated by: Victor Ricciardi at Tennessee Tech University Applied Accounting - Practitioner eJournal Follow Applied Accounting - Practitioner eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 959 PAPERS 2,768 Feedback Feedback to SSRN Feedback (required) Email (required) Submit If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday. Submit a Paper Section 508 Text Only Pages SSRN Quick Links SSRN Solutions Research Paper Series Conference Papers Partners in Publishing Jobs & Announcements Newsletter Sign Up SSRN Rankings Top Papers Top Authors Top Organizations About SSRN SSRN Objectives Network Directors Presidential Letter Announcements Contact us FAQs Copyright Terms and Conditions Privacy Policy We use cookies to help provide and enhance our service and tailor content. To learn more, visit Cookie Settings. This page was processed by aws-apollo-5dc in 0.279 seconds