Performance of Accountants in Private Industry: A Survival Analysis.
研究了个人、环境和组织因素对私营行业会计师晋升和离职时间的影响，发现教育水平和专业认证是重要因素，对人力资源管理者有参考价值。
Abstract The purpose of this study is to examine the effect of individual, environmental and organizational factors on time-to-promotion and time-to-turnover of accountants in the non-public sector. This study is important because research regarding performance of accountants in private industry, representing nearly 50 percent of practicing accountants, has been largely ignored in the accounting literature. Two data sets were obtained and analyzed. The first data set (n = 826) comprised accountants who were hired into junior accounting positions within one year of college graduation. The second data set (n = 479) represented accountants who were hired into senior accounting positions within five years of graduation. The time period of the study was 60 months. Data were analyzed using a robust statistical technique called survival analysis. Significant main effects found to influence both time-to-promotion and time-to-turnover probabilities for junior accountants aspiring to become senior accountants were their level of education and whether or not they were professionally certified. Several interaction effects were noted for junior accountants. One interaction, gender by industry, influenced time-to-promotion. Two interactions, education by certification and education by gender, affected time-to-turnover. Main effects influencing time-to-promotion for senior accountants seeking positions as accounting managers were education level, professional certification, gender, and prior accounting experience. Time-to-turnover for senior accountants was significantly affected by education level and prior accounting experience. An interactive effect, gender by industry, was found to influence time-to-turnover for senior accountants. A research framework is presented along with a discussion of study findings and suggestions for future research.