Premium
PROFESSIONAL AND ORGANIZATIONAL PROFILES OF THE MIGRATING AND NON‐MIGRATING LARGE PUBLIC ACCOUNTING FIRM CPA
Author(s) -
SORENSEN JAMES E.
Publication year - 1970
Publication title -
decision sciences
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.238
H-Index - 108
eISSN - 1540-5915
pISSN - 0011-7315
DOI - 10.1111/j.1540-5915.1970.tb00795.x
Subject(s) - public accounting , accounting , business , function (biology) , organizational commitment , organizational structure , public relations , organizational culture , management accounting , economics , management , political science , audit , evolutionary biology , biology
Because the larger public accounting firm represents a merged professional‐organizational structure, CPAs who function in this environment can encounter several professional‐organizational conflicts which appear to be related to career satisfaction and job migration plans. The specific types of professional and organizational conflicts and deprivations experienced by the large‐firm CPA are explored using data on 264 public accountants representing four national public accounting firms. CPAs who planned to migrate are compared with those who planned to remain with the firm on nine professional and organizational issues (e.g., administration, rules and procedures, colleague relationship, decision‐making); the implications of this behavioral analysis are related to several dimensions of the large‐firm hiring practices and training programs. The “educational sub‐culture” from which the newer staff member emerges is examined also for its possible role in creating several of the issues identified in the study.