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Career growth opportunities and employee turnover intentions in public accounting firms

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  • Nouri, Hossein
  • Parker, Robert J.

Abstract

This study examines the role of career growth opportunities in explaining turnover intentions of junior auditors in public accounting firms via a survey of them. Prior studies in applied psychology and organisational behaviour argue that employees and their organisations have a social exchange relationship in which employees and organisations provide reciprocal benefits to each other. Extending this research, this paper proposes that career growth opportunities represent a critical benefit to lower level employees in accounting firms. When these employees believe that their firm provides this benefit, they reciprocate with stronger commitment to the firm which, in turn, leads to lower turnover intentions. This study also seeks to identify the causes or antecedents of employee beliefs about career growth opportunities. Two antecedents are proposed: the effectiveness of the firm's training programmes; and, the organisational prestige of the firm. Results of path analysis suggest that both training effectiveness and organisational prestige enhance employee beliefs about the career growth opportunities offered by the public accounting firms, which, in turn lead to higher commitment and lower turnover intentions.

Suggested Citation

  • Nouri, Hossein & Parker, Robert J., 2013. "Career growth opportunities and employee turnover intentions in public accounting firms," The British Accounting Review, Elsevier, vol. 45(2), pages 138-148.
    • Handle: RePEc:eee:bracre:v:45:y:2013:i:2:p:138-148
    DOI: 10.1016/j.bar.2013.03.002
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    2. Muhammad Sajjad Bashir & Sajid Haider & Muhammad Ali Asadullah & Munir Ahmed & Muhammad Sajjad, 2020. "Moderated Mediation Between Transformational Leadership and Organizational Commitment: The Role of Procedural Justice and Career Growth Opportunities," SAGE Open, , vol. 10(2), pages 21582440209, June.
    3. Sania Usmani & Kalpina Kumari & Siraj Jamal Siddiqui, 2016. "Tenure As A Moderator Between Affective Commitment And Proactively," IBT Journal of Business Studies (JBS), Ilma University, Faculty of Management Science, vol. 12(2), pages 12-13.
    4. Ibrahim Garba Muhammad & Ibrahim Garba Muhammad & Haim Hilman Abdullah, 2016. "Assessment of Organizational Performance: Linking the Motivational Antecedents of Empowerment, Compensation and Organizational Commitment," International Review of Management and Marketing, Econjournals, vol. 6(4), pages 974-983.
    5. Joonghak Lee & Steven B Kim & Chungil Chae & Jaeeun Lee, 2019. "Career Growth Opportunity on Turnover Intention: The Mediating Role of Organizational Commitment in Multinational Corporations," International Journal of Human Resource Studies, Macrothink Institute, vol. 9(4), pages 1-18, December.
    6. Syed Usman Qadri & Muhammad Amjad Bilal & Mingxing Li & Zhiqiang Ma & Safwan Qadri & Chengang Ye & Fawad Rauf, 2022. "Work Environment as a Moderator Linking Green Human Resources Management Strategies with Turnover Intention of Millennials: A Study of Malaysian Hotel Industry," Sustainability, MDPI, vol. 14(12), pages 1-20, June.
    7. Spanuth, Thomas & Wald, Andreas, 2017. "Understanding the antecedents of organizational commitment in the context of temporary organizations: An empirical study," Scandinavian Journal of Management, Elsevier, vol. 33(3), pages 129-138.
    8. Vathsala Wickramasinghe & Anuradha Premachandra, 2021. "Organizational career growth: the mediating role of career management practices," SN Business & Economics, Springer, vol. 1(6), pages 1-29, June.
    9. Chun-Chang Lee & Yu-Ru Zheng & Wen-Chih Yeh & Zheng Yu, 2023. "The influence of communication climate, organizational identification, and burnout on real estate agents’ turnover intention," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-14, December.
    10. Ibrahim Garba Muhammad & Ibrahim Garba Muhammad & Haim Hilman Abdullah, 2016. "Assessment of Organizational Performance: Linking the Motivational Antecedents of Empowerment, Compensation and Organizational Commitment," International Review of Management and Marketing, Econjournals, vol. 6(4), pages 974-983.
    11. Muhammad Umar & Ghulam Mustafa Shaikh & Hammad Tahir & Saeed Ahmed, 2016. "Effect Of Career Growth Opportunities And Rewards Satisfaction On Turnover Intention: Measuring Moderating Effect Of Supervisor Support," IBT Journal of Business Studies (JBS), Ilma University, Faculty of Management Science, vol. 12(2), pages 103-115.
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