Characteristics of Accounting Firm Alumni Who Benefit Their Former Firm.
研究通过问卷调查203名六大会计事务所前员工，识别出参与校友活动、导师关系强度和任职时长是区分能为事务所带来利益与不能的校友的关键特征。
Abstract Alumni (i.e., past employees) of accounting firms can play an important role in the marketing strategy of firms. The purpose of this study is to identify the characteristics that distinguish alumni who benefit the firm (benefiters) from alumni who do not (non-benefiters). Data were collected from 203 alumni of Big 6 firms through responses to a questionnaire survey. Eight variables were identified as potential discriminants based on prior research. Multiple Discriminant Analysis (MDA) was used to classify the alumni into benefiters and non-benefiters, using these variables. Participation of alumni in alumni relations activities, strength of mentor relationship, and length of employment with the firm were the significant discriminators between benefiters and non-benefiters. Additional analyses show that alumni's title at the time of leaving and alumni's current occupation can also be used to classify the alumni. This study provides a new perspective on staff turnover in accounting firms by recognizing that turnover may result in alumni who are valuable for their marketing potential. It also presents a useful and practical approach to segmenting the alumni into benefiters and non-benefiters.