Institutional determinants of individual mobility: Bringing the professions back in

• 成果类型: Article
• 署名作者: Robson, GS; Wholey, DR; Barefield, RM
• 署名单位: Carnegie Mellon University; University System of Georgia; University of Georgia
• 刊物名称: ACADEMY OF MANAGEMENT JOURNAL
• ISSN/ISSBN: 0001-4273
• DOI: 10.5465/256785
• 发表日期: 1996
• 页码: 397-420
• 关键词: organizational culture; job-satisfaction; turnover; people; FIRMS

摘要

In this research, we developed and tested a theory of institutional effects on the timing of resignation in accounting. The institutional effects examined are credentialing processes. We found that the interaction of certification requirements and job duties affected early-career resignation rates of accounting firm employees. Auditors in all certification jurisdictions studied and nonauditors in jurisdictions with broadly focused experience requirements postponed resignation until after the completion of the requirement.