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Predicting "very early turnover" in public accounting with personality and demographic background variables
Abstract
This study examines the predictive relationships between personality and demographic background variables with early migration decisions in public accounting. High levels of turnover in the first 12 months of public accounting employment are increasingly recognized as a serious personnel problem by "Big 6" accounting firms. Current estimates are that as many as 15 to 20 percent of all new professional employees leave public accounting within the first year. Because direct and indirect costs of unwanted early turnover are high, public accounting firms have strong incentives to better understand the early turnover process. This study uses the Steers and Mowday conceptual model of voluntary employee turnover as a theoretical foundation for investigating systematic associations between "very early turnover" in public accounting with individual differences in personality and demographic background. "Very early turnover" is defined (arbitrarily) as turnover within 12 months of first employment. A sample of 465 "Big 6" public accounting entrants is measured on nine personality dimensions and six demographic characteristics at point of employment. One year later a turnover group from the sample of 465 is compared to the nonturnover group using multivariate logistic regression. Personality and demographic variables are identified which maximally predict group membership. Results show individual differences in personality and demographic background (measured at point of employment) predict up to 45 percent of all "very early turnover" in public accounting with little Type II error.
Subject Area
Accounting|Management|Personality
Recommended Citation
Morgan, John Daniel, "Predicting "very early turnover" in public accounting with personality and demographic background variables" (1992). ETD collection for University of Nebraska-Lincoln. AAI9225487.
https://digitalcommons.unl.edu/dissertations/AAI9225487