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Accountants' Perceptions of Critical...

Schaefer, Kathryn Agnes.

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Accountants' Perceptions of Critical Themes Affecting Retention and Turnover in Public Accounting.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Accountants' Perceptions of Critical Themes Affecting Retention and Turnover in Public Accounting./
Author:	Schaefer, Kathryn Agnes.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2019,
Description:	247 p.
Notes:	Source: Dissertation Abstracts International, Volume: 80-08(E), Section: A.
Contained By:	Dissertation Abstracts International80-08A(E).
Subject:	Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=13808630
ISBN:	9781392019412

Accountants' Perceptions of Critical Themes Affecting Retention and Turnover in Public Accounting.
Schaefer, Kathryn Agnes.

Accountants' Perceptions of Critical Themes Affecting Retention and Turnover in Public Accounting. - Ann Arbor : ProQuest Dissertations & Theses, 2019 - 247 p.

Source: Dissertation Abstracts International, Volume: 80-08(E), Section: A.

Thesis (D.B.A.)--Capella University, 2019.

This study sought to understand how and why certain themes may affect staff and senior accountants' decisions to leave Big Four and large regional public accounting firms. Research questions addressed were (a) "Why do staff and senior accountants leave Big Four and large regional firms in the public accounting industry before being promoted to a manager level?" and (b) "How do critical skills, education, job stressors, assimilation, planned behavior, and social exchange affect job retention and turnover of staff and senior accountants?" A gap in research existed tying the research question themes together to staff and senior accountant turnover as understood from those that have left public accounting before reaching the manager level. The exploratory, qualitative, single case study investigated perceptions from staff and senior alumni of Big Four and large regional accounting firms in the United States. Data collection and analysis included one-on-one interviews, focus groups, documents, and social media. Key findings revealed new insights due to changes in the accounting profession because of technology, outsourcing, regulations, and the Millennial view of work/life balance. Perceived unfairness, lack of appreciation, mental and physical health concerns, and lack of work/life balance decreased organizational commitment levels and increased turnover intentions. Turnover decreased the quality of work performed. Technology and outsourcing and offshoring work were not always efficiently or effectively utilized. Emerging themes uncovered provide a foundation for continued research into the areas of work/life balance, training, professional development, mentoring, mental health, and outsourcing and offshoring as related to the public accounting industry.

ISBN: 9781392019412Subjects--Topical Terms:

557516
Accounting.

Accountants' Perceptions of Critical Themes Affecting Retention and Turnover in Public Accounting.
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520 $a This study sought to understand how and why certain themes may affect staff and senior accountants' decisions to leave Big Four and large regional public accounting firms. Research questions addressed were (a) "Why do staff and senior accountants leave Big Four and large regional firms in the public accounting industry before being promoted to a manager level?" and (b) "How do critical skills, education, job stressors, assimilation, planned behavior, and social exchange affect job retention and turnover of staff and senior accountants?" A gap in research existed tying the research question themes together to staff and senior accountant turnover as understood from those that have left public accounting before reaching the manager level. The exploratory, qualitative, single case study investigated perceptions from staff and senior alumni of Big Four and large regional accounting firms in the United States. Data collection and analysis included one-on-one interviews, focus groups, documents, and social media. Key findings revealed new insights due to changes in the accounting profession because of technology, outsourcing, regulations, and the Millennial view of work/life balance. Perceived unfairness, lack of appreciation, mental and physical health concerns, and lack of work/life balance decreased organizational commitment levels and increased turnover intentions. Turnover decreased the quality of work performed. Technology and outsourcing and offshoring work were not always efficiently or effectively utilized. Emerging themes uncovered provide a foundation for continued research into the areas of work/life balance, training, professional development, mentoring, mental health, and outsourcing and offshoring as related to the public accounting industry.
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