IDEAS home Printed from https://ideas.repec.org/a/eme/majpps/02686900510592061.html
   My bibliography  Save this article

Interactive organizational commitment and hardiness in public accountants' turnover

Author

Listed:
  • Daniel W. Law

Abstract

Purpose - The overall purpose of the study is to build upon and add to a turnover model for public accounting. This study examines two components of organizational commitment, affective and continuance, and attempts to reconcile mixed results found in prior studies. An interaction of the two components and the personality trait of hardiness are explored. Design/methodology/approach - One hundred and twenty‐eight public accountants from three firms participated in the study by completing self‐report questionnaires. Established scales for the variables of interest were employed, and OLS regression was used to test hypotheses. Findings - The results indicate that affective commitment is the most salient component of commitment in predicting turnover, but an interaction of continuance and affective commitment is also significant. The results also indicate that hardiness is a significant personality variable in predicting turnover. Research limitations/implications - Generalizability of results may be limited as participation was limited to three firms. Theoretical implications include establishing the relative saliency of the commitment components to turnover in public accountants and building the turnover model by adding a commitment interaction and personality hardiness. Practical implications - Management of public accounting firms can better focus on strategy to emotionally attach individuals to a firm and prevent undesirable turnover. To better assist recruiters in hiring, firms can incorporate hardiness into its pre‐hire fit assessment to gauge compatibility. Originality/value - In addition to clarifying results from prior studies, this paper introduces interactive commitment and personality hardiness to a model of public accounting turnover.

Suggested Citation

  • Daniel W. Law, 2005. "Interactive organizational commitment and hardiness in public accountants' turnover," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 20(4), pages 383-393, May.
  • Handle: RePEc:eme:majpps:02686900510592061
    DOI: 10.1108/02686900510592061
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/02686900510592061/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/02686900510592061/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/02686900510592061?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nur Diana & Maslichah & M. Basjir & Arrozi Adhikara, 2023. "Mentorship Function to Reduce Turnover Intention in Public Accounting Firm," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 12, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:majpps:02686900510592061. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.