Organizational justice and turnover in public accounting firms: a research note

Parker, Robert J.; Kohlmeyer, James M.

doi:10.1016/j.aos.2004.05.001

Cited by 158 publications

(136 citation statements)

References 48 publications

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“…In particular, individuals who perceive bias or unjust treatment are motivated to pursue employment in other 'fairer' organizations (Parker & Kohlmeyer, 2005). Several studies have found a negative relationship between procedural justice and organizational turnover intentions (e.g., Aryee, Budhwar & Zhen, 2002;Dailey & Kirk, 1992;Konovsky & Cropanzano, 1991).…”

Section: Affective Organizational Commitment Procedural Justice and mentioning

confidence: 99%

“…Procedural justice refers to the perceived fairness of the mechanisms and processes by which decisions in the organization are made (Greenberg, 1990;Parker & Kohlmeyer, 2005). Psychosocial support is expected to develop higher levels of procedural justice by enhancing protégés' perceptions of the fairness of organizational processes and procedures as it involves the mentor discussing concerns, talking about problems, and showing empathy for and feelings of respect toward the protégé (Kram, 1985;Viator, 2001;Allen et al, 2004).…”

Section: Psychosocial Support Affective Organizational Commitment Anmentioning

confidence: 99%

“…14 In addition to the hypothesized paths, we estimate several paths in the PLS structural model to control for other relations among the variables. First, we estimate paths from: procedural justice to job satisfaction (see, for example, Parker & Kohlmeyer, 2005); affective organizational commitment to job satisfaction (see, for example, Poznanski & Bline, 1997; Fogarty & Kalbers, 2006), psychological empowerment to job satisfaction (Spreitzer et al, 1997;Liden et al, 2000); and job satisfaction to organizational turnover intentions (Harrell, 1990;Snead & Harrell, 1991;Pasewark & Strawser, 1996;Pasewark & Viator, 2006). Second, we control for relations among our set of intervening variables.…”

Section: Tests Of Hypothesesmentioning

confidence: 99%

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Mentoring and turnover intentions in public accounting firms: A research note

Hall

Smith

2009

Accounting, Organizations and Society

122

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Turnover in public accounting firms is a critically important issue as firms seek to retain quality accounting personnel in the face of skilled labour shortages. Mentoring is one initiative that has been suggested as a means of reducing the high costs associated with employee turnover. However, prior accounting research examining the association between mentoring and turnover intentions has produced mixed results, which may be due, at least in part, to difficulties in operationalizing the mentoring construct. Drawing on recent management literature regarding organizational turnover intentions, we challenge the conventional view that mentoring generally leads to reduced turnover intentions, by testing a theoretical model that posits that different functions of mentoring have differing effects on turnover intentions. Specifically, we argue that while the psychosocial support function of mentoring can serve to reduce public accountants' turnover intentions, the career development function of mentoring has the potential to increase turnover intentions. Results support this conclusion. 3 IntroductionIn recent years there has been considerable interest surrounding the development, operation and effects of mentoring relationships within public accounting firms (see, for example, Viator & Pasewark, 2005;Herbohn, 2004;Kaplan, Keinath & Walo, 2001). A mentoring relationship is an interpersonal exchange between a senior experienced colleague (the mentor) and a less-experienced junior colleague (the protégé) in which the mentor provides direction, support and feedback to the protégé regarding career plans and personal development (Russell & Adams, 1997;Kram, 1985). One of the strongest claims regarding mentoring relationships is that they assist public accounting firms in retaining employees (AICPA, 2007; Gregg, 1999). However, despite numerous studies, it is unclear whether and how mentoring relationships affect public accountants' organizational turnover intentions. 1 Simply having a mentor does not necessarily result in lower turnover intentions; some studies find a negative association between having a mentor and intentions to leave the accounting firm (Viator & Scandura, 1991;Scandura & Viator, 1994; Barker, Monks & Buckley, 1999), whereas others report no association (Viator, 2001;Herbohn, 2004). Studies focusing on the support provided by a mentor to a protégé also report mixed results. Some research finds that more career development and psychosocial support from a mentor is associated with lower turnover intentions (Herbohn, 2004; Barker et al., 1999), but other studies find no 1 Given the difficulties associated with obtaining data on actual turnover behaviour, we focus our analysis on organizational turnover intentions. Prior research shows that turnover intention is a valid and reliable indicator of subsequent turnover behaviour (Steel & Ovalle, 1984). 4 associations (Viator & Scandura, 1994). 2 We propose several explanations for these mixed findings.Most prior research has focused on differences in t...

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Section: Affective Organizational Commitment Procedural Justice and mentioning

confidence: 99%

Section: Psychosocial Support Affective Organizational Commitment Anmentioning

confidence: 99%

Section: Tests Of Hypothesesmentioning

confidence: 99%

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Mentoring and turnover intentions in public accounting firms: A research note

Hall

Smith

2009

Accounting, Organizations and Society

122

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“…Organizational commitment is the relative strength of individual identification in an organization and her or his involvement in a particular organization (Parker & Kohlmeyer, 2005). If the employees have a strong relation to the organization, they will try to maintain membership in the workplace.…”

Section: Introductionmentioning

confidence: 99%

Antecedents of Job Satisfaction and the Influence on Turnover Intention

Srimindarti

Oktaviani

Hardiningsih

2017

JDM

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This study aimed to examine the effect of the antecedent of job satisfaction on job satisfaction, the influence of leadership style, organizational commitment and job satisfaction on turnover intention and whether job satisfaction was able to mediate the relation of antecedent of job satisfaction on turnover intention. The respondents in this study were employees at consulting firms in Semarang. The analysis instrument in this research was the multiple regression. The study showed that leadership style and organizational commitment had positive influence on job satisfaction. The other result of this study showed that leadership style, organizational commitment and job satisfaction had negative influence on turnover intention. With the proven fact of the influence of leadership style, organizational commitment and job satisfaction on turnover intention, the managers of consulting firms, therefore, should use leadership style that fit with employees, should try to increase the organization' s commitment to employees so they knew that they were a part of the organization and to maintain their membership in the organization and should improve employee satisfaction in order to reduce the turnover intention among employees. Info Article

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“…OCB as one of the variables is assumed under the influence of job motivation and organizational justice we will continue to explore it.  Organizational justice and organizational citizenship behavior Organizational Justice has been applied extensively in the fields of management, psychology, organizational behavior, and research (Parker & Kohlmeyer, 2005). Social justice is a phenomenon according to many experts, social psychology and organizational behavior has attracted masters.…”

Section: Ocbmentioning

confidence: 99%

The Effects of Organizational Justice and Job Motivation on Organizational Citizenship Behavior and its Impact on Taxpayers

Ghazi

Jalali

2017

TAKSAD

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This study investigate the impact of organizational justice and job motivation on organizational citizenship behavior and its impact on satisfaction and loyalty of taxpayers.The statistical population of this study was formed by 7191 tax affairs of Tehran employees.Exploratory and confirmatory factor analysis method was used to evaluate the construct validity and standardization of research. Cronbach's alpha coefficient of questionnaire that calculated 0/97 was used to achieve Reliability of study. Therefore in this study, based on previous research and literature, the conceptual model and hypotheses were developed and tested on a sample of 401 person. Results of data analysis using structural equation modeling showed that all job related characteristics (except for feedback) on all aspects of job motivation, job motivation and organizational justice (except interactional justice) on OCB and Finally OCB is significant because of the satisfaction and loyalty of taxpayers and were confirmed.

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Organizational justice and turnover in public accounting firms: a research note

Cited by 158 publications

References 48 publications

Mentoring and turnover intentions in public accounting firms: A research note

Mentoring and turnover intentions in public accounting firms: A research note

Antecedents of Job Satisfaction and the Influence on Turnover Intention

The Effects of Organizational Justice and Job Motivation on Organizational Citizenship Behavior and its Impact on Taxpayers

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