Sources of professional staff turnover in public accounting firms: Some further evidence |
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Authors: | Jesse F. Dillard Kenneth R. Ferris |
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Affiliation: | College of Administrative Science, Ohio State University, USA;School of Business, Southern Methodist University, USA |
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Abstract: | A recent article by Rhode et al. (1977) identified 39 variables associated with professional staff turnover in public accounting firms. The present study attempted to extend this prior work by examining the antecedents of the turnover act, namely those variables associated with the turnover decision. Using a valence-instrumentality-expectancy framework, measures of task outcome valence and instrumentality were evaluated with turnover expectations for a sample of 306 staff-level accountants. The findings indicated that the turnover decision was largely a function of negatively-valued task outcomes and the likelihood of obtaining these outcomes in one's current position, and the higher likelihood of obtaining certain positive outcomes in alternative positions. |
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