A Study Of Male And Female Employee Turnover In Public Accounting Firms

Abstract

Many studies have focused on the problem of employee turnover in public accounting. These studies, however, have largely ignored the recent emergence of women into a position of significance in the profession. Conventional wisdom has often held that women may leave public accounting for different reasons than men. This, then leads to several implications including the possibility that projected turnover rates might need to be considered in the hiring decisions, with possible repercussions for students and faculty advising students. This research study reports the findings of a survey of 161 professionals (92 males and 69 females) who had left public accounting firms in three previous years (1983, 1984, and 1985). Similarities and differences in the responses are presented and discussed, an conclusions are presented.

Exploring audit assistants’ decision to leave the audit profession

“…Original statements Work environment Autonomy Bullen & Flamholtz (1985); Chia (2003); Pitman et al (1989); Furnham et al (2009);Currivan (1999): Hackman & Oldham (1976) The work as an audit assistant involves/involved autonomy over my job assignments.…”

“…(Furnham, et al, 2009) Varied work assignments Carcello et al (1991); Philips & Crain (1996); Pitman et al (1989);Furnham et al (2009);Hackman & Oldham (1976) The work as an audit assistant involves/involved varying job assignments.…”

“…(Philips & Crain, 1996); "Diversity of job assignments." (Pitman, et al, 1989); "Variety -a job that allows me to get involved in many different kinds of activities." (Furnham et al, 2009) Work significance Carcello et al (1991); Bullen & Flamholtz (1985): Hackman & Oldham (1976) I experience/experienced the job assignments as relevant.…”

“…(Kim et al, 1996) Performance evaluation Pitman et al(1989); Carcello et al (1991): Hackman & Oldham (1976 The work as an audit assistant involves/involved regular performance evaluations.…”

“…(Pitman, et al, 1989); "Receipt of timely and constructive performance evaluations." (Carcello et al, 1991) Mentoring Carcello et al (1991);Herbohn (2004) The work as an audit assistant involves/involved sufficient support from mentors.…”