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Accountants as layoff survivors: A research note

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  • Sweeney, John T.
  • Quirin, Jeffery J.

Abstract

The beginning of the 21st century was witness to a wave of global forces and economic shocks that threatened the job security of accountants. Events such as the bursting of the stock market bubble, outsourcing, restructurings, and 9/11 created a dramatic rise in layoffs of white-collar workers. Drawing from theoretical and empirical research in the management and psychology literatures, the current study employed a field survey in testing a comprehensive model of the relationship among layoff survivors' perceptions, psychological states, attitudes, and intentions. Our sample consisted of 125 accountants who had survived recent workforce reductions at a United States aircraft manufacturer in the wake of reduced demand following 9/11. The results of our structural equation analyses indicated that accounting survivors' perceptions of procedural and interactional organizational justice affected their post-layoff stress and job insecurity, which in turn directly and indirectly influenced job satisfaction, affective commitment, and intent to turnover.

Suggested Citation

  • Sweeney, John T. & Quirin, Jeffery J., 2009. "Accountants as layoff survivors: A research note," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 787-795, August.
    • Handle: RePEc:eee:aosoci:v:34:y:2009:i:6-7:p:787-795
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    1. Iryna Alves & Miguel Limão & Sofia M. Lourenço, 2024. "Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation," Australian Accounting Review, CPA Australia, vol. 34(1), pages 4-28, March.
    2. Bailey, Wendy J. & Sawers, Kimberly M., 2018. "Moving toward a principle-based approach to U.S. accounting standard setting: A demand for procedural justice and accounting reform," Advances in accounting, Elsevier, vol. 43(C), pages 1-13.
    3. Bedford, David S. & Speklé, Roland F. & Widener, Sally K., 2022. "Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic," Accounting, Organizations and Society, Elsevier, vol. 101(C).
    4. Seifert, Deborah L. & Sweeney, John T. & Joireman, Jeff & Thornton, John M., 2010. "The influence of organizational justice on accountant whistleblowing," Accounting, Organizations and Society, Elsevier, vol. 35(7), pages 707-717, October.

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