Career-Related Benefits and Turnover Intentions in Accounting Firms: The Roles of Career Growth Opportunities, Trust in Superiors, and Organizational Commitment
Advances in Accounting Behavioral Research
ISBN: 978-1-78714-528-3, eISBN: 978-1-78714-527-6
Publication date: 8 September 2017
Abstract
As proposed in this paper, in public accounting firms, supervisors and managers provide junior accountants with career-related benefits that include: career development support; social support; and role modeling. Also, employees who receive such career-related benefits are more likely to believe that the firm provides career growth opportunities and more likely to trust their managers. Career growth opportunities and trust, in turn, positively affect organizational commitment, which reduces turnover intentions. In summary, the relation between career benefits and turnover is mediated by several variables: career growth opportunities, trust in managers, and organizational commitment. Results of a survey of junior employees in public accounting firms support these assertions (with the exception of social support).
Keywords
Citation
Kohlmeyer, J.M., Parker, R.J. and Sincich, T. (2017), "Career-Related Benefits and Turnover Intentions in Accounting Firms: The Roles of Career Growth Opportunities, Trust in Superiors, and Organizational Commitment", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 20), Emerald Publishing Limited, Leeds, pp. 1-21. https://doi.org/10.1108/S1475-148820170000020001
Publisher
:Emerald Publishing Limited
Copyright © 2017 Emerald Publishing Limited