Identification of Accounting Firm Alumni With Their Former Firm: Antecedents and Outcome

UNCG Author/Contributor (non-UNCG co-authors, if there are any, appear on document)
Venkatarama M. Iyer, Associate Professor (Creator)
The University of North Carolina at Greensboro (UNCG )
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Abstract: This research develops and tests a model of the identification of accounting firms' alumni with their former accounting firm. The model encompasses (1) both organizational and individual factors associated with the alumni's identification with their former firm and, in turn, (2) the effect of alumni identification on the alumni's inclination to benefit their former firm (i.e. send business to the firm). The results provide insights into the organizational processes within accounting firms from a perspective not examined by prior literature, namely the perspective of accounting firm alumni. The paper's results support the view that alumni are an important asset for accounting firms. The results also suggest that accounting firms can manage this asset. Accounting firm policies that operate while alumni are still employees affect alumni identification, which in turn affects alumni's inclination to benefit their former firm. In addition, the effort accounting firms expend maintaining their alumni base is also associated with alumni's inclination to benefit their former firm. Future research that examines factors related to accounting firm success (e.g. socialization, mentoring) should also consider perspectives of accounting firm alumni and the benefits that can accrue to the firm after the employee has departed.

Additional Information

Accounting, Organizations, and Society. April/May. 22(3): 315-336
Language: English
Date: 1997
Accounting firms, Alumni, Identification, Benefits

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