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Employing financial and non-financial data of Korean accounting firms for the 1997-2015 period, this study analyzes the impact of employee turnover on employee-related costs and firm performance. Empirical results can be summarized as follows. First, it is shown that current turnover does not have any significant impact on current employee-related costs at all. However, both operating costs and personnel costs are shown to be significantly and negatively affected by turnover in the previous periods with time lags. Received(May 14, 2019), Review Result(May 28, 2019) Accepted(July 15, 2019), Published(July 31, 2019) Professor, 02844, Department of Business Administration, College of Social Sciences, Sungshin Women's University, 2 Bomun-ro 34da-gil, Seongbuk-gu, Seoul, Korea E-mail: sylee@sungshin.ac.kr *   2017      Relationship Among Employee Turnover, Personnel Costs, Revenue And Profit Copyright c 2019 HSST 972 Second, it is indicated that both current turnover and previous turnover does not have any significant impact on current training cost, but turnover with a two-period time lag has a significant and positive impact on current training costs. Third, it is demonstrated that current turnover does not impact current operating revenue significantly, but current operating revenue is influenced negatively with time lags by both previous two-period turnover rates at 1% significance level. Fourth, it is proven that both operating profit and net income are affected negatively by both current turnover and previous turnover at 1% significance level, but not by turnover that occurred two period ago. Lastly, it is suggested that taking into account the overall negative impact of turnover on firm performance, the turnover of productive employees is greater than that of unproductive employees, which ruin the value of accounting firms.

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