This study examines the relationship between work-family conflict, employment expectations, and length of stay in public accounting. Length of stay is modeled as a function of demographic factors and job characteristics associated with work-family balance, measured in terms of the extent to which the employees' expectations matched their actual employment experiences. Results indicated that gender, the presence of children in the household, flexible schedules, and the presence of mentors were related to length of stay in public accounting.
References
1.
Allen, T.D., Eby, L.T., Poteet, M.L., Lentz, E., & Lima, L. (2004). Career benefits associated with mentoring for proteges: A meta-analysis. Journal of Applied Psychology, 89, 127-136.
2.
Almer, E.D., Cohen, J.R., & Single, L.E. (2003). Factors affecting the choice to participate in flexible work arrangements. Auditing: A Journal of Practice & Theory, 22, 69-91.
3.
Almer, E.D., & Kaplan, S.E. (2002). The effects of flexible work arrangements on stressors, burnout, and behavioral job outcomes in public accounting. Behavioral Research in Accounting, 14, 1-34.
4.
Baldiga, N.R., & Doucet, M.S. (2001). Having it all: How a shift toward balance affected CPAs firms. Journal of Accountancy Online Issues, May, Special Report, www.aicpa.org/pubsljofa/may2001lnews_sr.htm. Downloaded May 21, 2003.
5.
Berton, L. (1994, April 21). Booked up: Big accounting firms striving to cut costs, irritate small clients; many companies say service has slipped badly, hurt in part by staff turnover. The Wall Street Journal , A1 (E), A8.
6.
Bline, D.M., Duchon D., & Meixner, W.F. (1991). The measurement of organizational and professional commitment: An examination of the psychometric properties of two commonly used instruments. Behavioral Research in Accounting, 3, 1-12.
7.
Burke, R.J. (1989). Some antecedents and consequences of work-family conflict. In E. G. Goldsmith (Ed.), Work and Family: Theory, Research and Applications. Newbury Park, CA: Sage.
8.
Collins, K.M., & Killough, L.N. (1992). An empirical examination of stress in public accounting. Accounting, Organizations & Society, 17, 535-547.
9.
Connor, M., Hooks, K., & McGuire, T. (1997). Gaining legitimacy for flexible work arrangements and career paths: The business case for public accounting and professional services firms. In S. Parasuraman and J. H. Greenhaus (Eds)., Integrating Work and Family: Challenges and Choices for a Changing World. Westport, CT: Quorum Books.
10.
Cronbach, L.J., & Furby, L. (1970). How should we measure "change" - or should we?Psychological Bulletin,74, 68-80.
11.
Dalton, D.R., & Hill, J.W. (1994). The big chill. Journal of Accountancy , 17, 53-57.
12.
Dalton, D.R., & Hill, J.W. (1997). Women as managers and partners: Context specific predictors of turnover in international public accounting firms. Auditing: A Journal of Theory & Practice, 16, 29-51.
13.
Dean, R.A., Ferris, K.R., & Konstans, C. (1988). Occupational reality shock and organizational commitment: Evidence from the accounting profession. Accounting, Organizations and Society, 13, 235-250.
14.
Deloitte. (2004). Why rise or fall on your own? http:llcareers.deloitte.com/Culture.aspx . Downloaded May 17, 2004.
15.
Edwards, J.R. (1991). Person-job fit: A conceptual integration, literature review, and methodological critique. In C. L. Cooper and I. T. Robertson (Eds.), International Review of Industrial and Organizational Psychology , 6, 285-357. New York: Wiley.
16.
Ernst & Young. (2004). When our people blossom our business does too. http:www.ey.com/global/content.nsf/Inernational/Careers_-_Discover_EY. Downloaded May 17, 2004.
17.
Federico, S.M., Federico P., & Lundquist, G.W. (1976). Predicting women's turnover as a function of extent of met salary expectations and biodemographic data . Personnel Psychology, 29, 559-566.
18.
Fogarty, T.J., Singh, J., Rhoads, G.K., & Moore, R.K. (2000). Antecedents and consequences of burnout in accounting: Beyond the role stress model. Behavioral Research in Accounting , 12, 31-68.
19.
Galinsky, E., Bond, J.T., & Friedman, D.E. (1996). The role of employers in addressing the needs of employed parents. Journal of Social Issues, 52, 111-136.
20.
Greenhaus, J.H., & Beutell, N.J. (1985). Sources and conflict between work and family roles . Academy of Management Review, 10, 76-88.
21.
Greenhaus, J.H., Collins, K.M., Singh, R., & Parasuraman, S. (1997). Work and family influences on departure from public accounting. Journal of Vocational Behavior, 50, 249-270.
22.
Greenhaus, J.H., Parasuraman, S., & Collins, K.M. (2001). Career involvement and family involvement as moderators of relationships between work-family conflict and withdrawal from a profession . Journal of Occupational Health Psychology, 6, 91-100.
23.
Gregson, T. (1992). An investigation of the causal ordering of job satisfaction and organizational commitment in turnover models in accounting . Behavioral Research in Accounting, 4, 80-95.
24.
Hill, E.J., Hawkins, A.J., Ferris, M., & Weitzman, M. (2001). Finding an extra day a week: The positive influence of perceived job flexibility on work and family life balance. Family Relations, 50, 49-58.
25.
Hill, J.W., Metzger, M.B., & Wermert, J. (1994). The spectre of disproportionate auditor liability in the S&L crisis. Critical Perspectives on Accounting , 5, 133-177.
26.
Hooks, K.L., & Cheramy, S.J. (1994). Facts and myths about women CPAs. Journal of Accountancy, 178, 79-85.
27.
Irving, P.G. & Meyer, J.P. (1995). On Using Direct Measures of Met Expectations: A Methodological Note. Journal of Management, 21, 1159-1175.
28.
Johns, G. (1981). Difference score measures of organizational variables: A critique. Organizational Behavior and Human Performance , 27, 443-463.
29.
Kaplan, S.E., Keinath, A.K., & Walo, J.C. (2001). An examination of perceived barriers to mentoring in public accounting. Behavioral Research in Accounting, 13, 195-220.
30.
Kinard, J., Little, B., & Little, P. (2001). Public accounting: Can female CPAs find a comfort zone? AmericanBusiness Review, 16, 14-19.
31.
Kpmg. (2004). KPMG careers. http.//kpmgcareers.com/culture.asp. Downloaded May 17, 2004.
32.
Kram, K.E. (1985). Mentoring at Work: Developmental relationship in organizational life. Glenview, IL: Scott Foresman.
33.
Lawrence, L. (1998). Voluntary early turnover in public accounting: Culture profiles and socialization tactics. Dissertation Abstracts International Section A: Humanities andSocial Sciences, 58, 3198.
34.
Major, D.A., Kozlowski, S.W., & Chao, G.T. (1995). A longitudinal investigation of newcomer expectations, early socialization outcomes, and the moderating effects of role development factors. Journal of Applied Psychology, 80, 418-431.
35.
Netemeyer, R.G., Boles, J.S., & McMurrian, R. (1996). Development and validation of work-family conflict and family-work conflict scales. Journal of Applied Psychology , 81, 400-410.
36.
Noe, R.A. (1988). Women and mentoring: A review and research agenda . Academy of Management Review, 13, 65-78.
37.
Norris, D.R., & Niebuhr, R.E. (1984). Professionalism, organizational commitment and job satisfaction in an accounting organization. Accounting, Organizations and Society, 9, 49-60.
38.
Pasewark, W.R., & Strawser, J.R. (1996). The determinants and outcomes associated with job insecurity in a professional accounting environment. Behavioral Research in Accounting, 8, 91-114.
39.
Pearson, C.A. (1995). The turnover process in organizations: An exploration of the role of met-unmet expectations. Human Relations, 48, 405-20.
40.
Pleck, J.H., Staines, G.L., & Lang, L. (1980). Conflicts between work and family life. Monthly Labor Review, 103, 29-32.
41.
Porter, L.W. & Steers, R.M. (1973). Organizational work and personal factors in employee turnover and absenteeism. Psychological Bulletin,80, 161-176.
42.
PricewaterhouseCoopers. (2004). Working here. http://www.pwc.com/Extweb/career.nsf/docid. Downloaded May 17, 2004.
43.
Ragins, B.R. (1989). Barriers to mentoring: The female manager's dilemma . Human Relations, 42, 1-22.
44.
Ragins, B.R., & Sundstrom, E. (1989). Gender and power in organizations: A longitudinal perspective. Psychological Bulletin,105, 51-88.
45.
Rasch, R.H., & Harrell, A. (1990). The impact of personal characteristics on the turnover behavior of accounting professionals. Auditing: A Journal of Practice and Theory, 9, 90-102.
46.
Rosin, H.M., & Korabik, K. (1990). Marital and family correlates of women managers' attrition from organizations. Journal of Vocational Behavior , 37, 104-120.
Roush, K., & Cangelosi, J. (1996). CPAs getting a life: Employee retention and the bottom line. Outlook, 64, 54.
49.
Scandura, T.A., & Viator, R.E. (1994). Mentoring in public accounting firms: An analysis of mentor-protégé relationships, mentorship functions and protégé turnover intentions. Accounting, Organization and Society, 19(8), 717-734.
50.
Scheuermann, S.B. & Finch, J.B. (1998). Why women leave public accounting. Business Forum, 23, 36-40.
51.
Snead, K., & Harrell, A. (1991). The impact of psychological factors on the job satisfaction of senior auditors. Behavioral Research in Accounting , 3, 85-96.
52.
Sorensen, J.E., & Sorensen, T.C. (1974). The conflict of professionals in bureaucratic organizations. Administrative Science Quarterly,19, 98-106.
53.
Stallworth, H.L. (2003). Mentoring, organizational commitment and intentions to leave public accounting. Managerial Auditing Journal, 18(5), 405-418.
54.
Sweeney, J.T., & Summers, S.L. (2002). The effect of busy season workload on public accountants' job burnout. Behavioral Research in Accounting, 14, 223-246.
55.
Thompson, C.A., Beauvais, L., & Lyness, K.S. (1999). When work-family benefits are not enough: The influence of work-family culture on benefit utilization, organizational attachment, and work-family conflict. Journal of Vocational Behavior, 54, 392-415.
56.
Viator, R.E., & Scandura, T.A. (1991). A study of mentor-protégé relationships in large public accounting firms. Accounting Horizons, 5, 20-31.
57.
Waller, W.S. (1985) Self-selection and the probability of quitting: A contracting approach to employee turnover in public accounting. Journal of Accounting Research, 23, 817-828.
Wanous, J.P., Poland, T.D., Premack, S.L., & Davis, K.S. (1992). The effects of met expectations on newcomer attitudes and behaviors: A review and meta-analysis. Journal of Applied Psychology, 77, 288-297.
60.
Women partners cross 10% level at large firms. (2000, January). CPA Journal, 70, 13.
