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Turnover in an Accounting Firm

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  • Lane, Julia
  • Parkin, Michael

Abstract

The authors use a unique data set to investigate whether a matching model can describe turnover in an accounting firm. The main focus of the article is to determine whether the probability of separation from employment varies in the way described by Boyan Jovanovic (1979). The evidence suggests that, as tenure increases, both terminations and quits follow the predicted pattern. Copyright 1998 by University of Chicago Press.

Suggested Citation

  • Lane, Julia & Parkin, Michael, 1998. "Turnover in an Accounting Firm," Journal of Labor Economics, University of Chicago Press, vol. 16(4), pages 702-717, October.
    • Handle: RePEc:ucp:jlabec:v:16:y:1998:i:4:p:702-17
    DOI: 10.1086/209903
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    References listed on IDEAS

    as
    1. Chapman, Kenneth S & Southwick, Lawrence, Jr, 1991. "Testing the Matching Hypothesis: The Case of Major-League Baseball," American Economic Review, American Economic Association, vol. 81(5), pages 1352-1360, December.
    2. Butler, Richard J & Worrall, John D, 1991. "Gamma Duration Models with Heterogeneity," The Review of Economics and Statistics, MIT Press, vol. 73(1), pages 161-166, February.
    3. McLaughlin, Kenneth J, 1991. "A Theory of Quits and Layoffs with Efficient Turnover," Journal of Political Economy, University of Chicago Press, vol. 99(1), pages 1-29, February.
    4. Jovanovic, Boyan, 1979. "Job Matching and the Theory of Turnover," Journal of Political Economy, University of Chicago Press, vol. 87(5), pages 972-990, October.
    5. Stephen J. Spurr & Glenn T. Sueyoshi, 1994. "Turnover and Promotion of Lawyers: An Inquiry into Gender Differences," Journal of Human Resources, University of Wisconsin Press, vol. 29(3), pages 813-842.
    6. Mortensen, Dale T, 1988. "Wages, Separations, and Job Tenure: On-the-Job Specific Training or Matching?," Journal of Labor Economics, University of Chicago Press, vol. 6(4), pages 445-471, October.
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    Cited by:

    1. Gunderson, Jill Marie & Hotchkiss, Julie L., 2007. "Job Separation Behavior of WOTC Workers: Results from a Unique Case Study," MPRA Paper 44801, University Library of Munich, Germany.
    2. Julia Lane & Robert Feinberg & Harry Broadman, 2002. "Do Labour Strategies Matter? An Analysis of Two Enterprise-Level Data Sets in China," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 9(2), pages 225-237.
    3. Edward R. Morrison, 2007. "Bankruptcy Decision Making: An Empirical Study of Continuation Bias in Small-Business Bankruptcies," Journal of Law and Economics, University of Chicago Press, vol. 50(2), pages 381-419.
    4. Matt Marx & Deborah Strumsky & Lee Fleming, 2009. "Mobility, Skills, and the Michigan Non-Compete Experiment," Management Science, INFORMS, vol. 55(6), pages 875-889, June.
    5. Jill Marie Gunderson & Julie L. Hotchkiss, 2004. "Job separation behavior of welfare recipients: results from a unique case study," FRB Atlanta Working Paper 2004-12, Federal Reserve Bank of Atlanta.

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