Graduation Year
2024
Document Type
Dissertation
Degree
D.B.A.
Degree Granting Department
Business
Major Professor
Jay Civitillo, D.B.A.
Co-Major Professor
Hemant Merchant, Ph.D.
Committee Member
Kaushik Dutta, Ph.D.
Committee Member
T. Grandon Gill, D.B.A.
Keywords
Flexible working, Hybrid, Remote, Retention, Telecommuting, Turnover
Abstract
Historically, the public accounting profession has applied an in-person apprenticeship model to assimilate new professionals into the culture of the firm and client service profession. The COVID-19 pandemic quickly challenged this in-person apprenticeship model in early 2020 by forcing most professionals to work remotely. Initial post-pandemic research with public accountants highlighted issues related to remote work, including a lack of social bonds with coworkers, reduced organizational socialization as well as less commitment to the firm and profession. Notwithstanding the new obstacles with COVID-induced remote work, turnover and talent shortages have been persistent challenges in public accounting.
This study is the first to examine the moderating relationship of job embeddedness theory on post-pandemic work modality policies and intention to stay in public accounting. The study hypothesizes job embeddedness dimensions of organization- and community-related links, fit and sacrifice, positively moderate the relationship between work modality policy and intention to stay. The study findings reveal that only the organization-related dimensions of job embeddedness significantly impact the relationship between work modality policy and intention to stay. The work modality policy (as measured by the number of in-person days worked) and the community-related dimensions of the job embeddedness did not have a statistically significant moderating effect.
This research contributes to academic literature by advancing the turnover literature in accounting with consideration of the job embeddedness theory and post-pandemic work modality policies. Additionally, the study results inform accounting practitioners on how retention strategies should emphasize employee fit, professional career development, and organization-related connections in the current post-pandemic work environment.
Scholar Commons Citation
Trussell, MaryAlice C., "Links, Fit, and Sacrifice: How Job Embeddedness Impacts Work Modality and Intention to Stay in Public Accounting" (2024). USF Tampa Graduate Theses and Dissertations.
https://digitalcommons.usf.edu/etd/10684
