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The effects of organizational fairness and commitment on the extent of benefits big four alumni provide their former firm

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  • Herda, David N.
  • Lavelle, James J.

Abstract

In this paper, we examine why some Big Four alumni more than others choose to benefit their former firm (post-employment citizenship). Grounded in social exchange theory, we find that organizational fairness predicts perceived organizational support, which in turn predicts organizational commitment. Organizational commitment predicts post-employment citizenship, and perceived organizational support and organizational commitment partially mediate the positive relationship between organizational fairness and post-employment citizenship. The contributions, limitations, and practical implications of these findings are discussed.

Suggested Citation

  • Herda, David N. & Lavelle, James J., 2011. "The effects of organizational fairness and commitment on the extent of benefits big four alumni provide their former firm," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 156-166, April.
    • Handle: RePEc:eee:aosoci:v:36:y:2011:i:3:p:156-166
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    References listed on IDEAS

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    1. Iyer, Venkataraman M. & Bamber, E. Michael & Barefield, Russell M., 1997. "Identification of accounting firm alumni with their former firm: Antecedents and outcomes," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 315-336.
    2. Burney, Laurie L. & Henle, Christine A. & Widener, Sally K., 2009. "A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 305-321, April.
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    4. Turillo, Carmelo Joseph & Folger, Robert & Lavelle, James J. & Umphress, Elizabeth E. & Gee, Julie O., 2002. "Is virtue its own reward? Self-sacrificial decisions for the sake of fairness," Organizational Behavior and Human Decision Processes, Elsevier, vol. 89(1), pages 839-865, September.
    5. Cohen-Charash, Yochi & Spector, Paul E., 2001. "The Role of Justice in Organizations: A Meta-Analysis," Organizational Behavior and Human Decision Processes, Elsevier, vol. 86(2), pages 278-321, November.
    6. Rupp, Deborah E. & Cropanzano, Russell, 2002. "The mediating effects of social exchange relationships in predicting workplace outcomes from multifoci organizational justice," Organizational Behavior and Human Decision Processes, Elsevier, vol. 89(1), pages 925-946, September.
    7. Parker, Robert J. & Kohlmeyer, James III, 2005. "Organizational justice and turnover in public accounting firms: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 357-369, May.
    8. Blanthorne, Cindy & Kaplan, Steven, 2008. "An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 684-703.
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    Cited by:

    1. Power, Michael & Tuck, Penelope, 2024. "The firm that would not die: post-death organizing, alumni events, and organization ghosts," LSE Research Online Documents on Economics 119973, London School of Economics and Political Science, LSE Library.
    2. Jimenez, Peggy & Iyer, Govind S., 2016. "Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance," Advances in accounting, Elsevier, vol. 34(C), pages 17-26.
    3. Anna J. JOHNSON-SNYDER & Brenda L. KILLINGSWORTH, 2020. "Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 532-532.
    4. Maria Kostritsa & Inken Sittler, 2017. "The Impact of Social Norms, Trust, and Fairness on Voluntary Tax Compliance in Austria," Management, University of Primorska, Faculty of Management Koper, vol. 12(4), pages 333-353.
    5. Daoust, Laurence & Malsch, Bertrand, 2019. "How ex-auditors remember their past: The transformation of audit experience into cultural memory," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.

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