AN ANALYSIS OF NEEDS. JOB SATISFACTION, AND TURNOVER IN PUBLIC ACCOUNTING FIRMS Thesis for the Degree of Ph. D. MICHIGAN STATE UNIVERSITY DAVID FRANCIS FETYKO 1972 1H! \ MICHIGAN STATEWWE IIIIIIIIIIIIIIIIIIIIIIIIII 31293 01707 2509 r This is to certify that the thesis entitled AN ANALYSIS OF NEEDS, JOB SATISFACTION, AND TURNOVER IN PUBLIC ACCOUNTING FIRMS presented by David Francis Fetyko has been accepted towards fulfillment of the requirements for Ph.D degreeinAccounting - Business ‘/M “07/ professor Date February 1, 1972 0-7639 ' amount. av " III .. II' III asows IIIBONADINJ I ”If: ABS TRACT AN ANALYSIS OF NEEDS, JOB SATISFACTION, AND TURNOVER IN PUBLIC ACCOUNTING FIRMS BY David Francis Fetyko Retention of capable personnel at the junior, semi- senior, and senior levels is an apparent problem to CPA firms of all sizes. Turnover statistics indicate that CPA firms lose 40% to 60% of such personnel within five years after they are hired. Although the problem is not unique to the public accounting profession, CPA firms should be able to reduce the costs associated with turnover, improve service to their clients, reduce the out-flow of personnel with partnership potential, and alleviate the shortage of competent personnel at the junior through senior ranks if the causes of turnover can be identified and corrected. The objective of this research project was to examine certain attitudes of CPA firm staff members to identify the areas where CPA firms could concentrate their efforts regarding staff reduction. The specific hypotheses tested were organized into four groups: need deficiency David Francis Fetyko and importance hypotheses, job satisfaction hypotheses, orientation hypotheses, and turnover hypotheses. They were based upon the previous research of others concerning accountants and a wide variety of other occupations and also upon various factors that are often thought to be related to satisfaction and turnover in public accounting. A four-part questionnaire was designed to measure need deficiency and importance, job satisfaction, professional— bureaucratic and cosmopolitan-local orientations, and cer— tain biographical data at the junior, semi-senior, and senior levels of CPA firms of all sizes in Michigan. All staff members at these levels for co-Operating firms received the questionnaire. Eight to nine months later the co-Operating firms identified individuals who had left as voluntary or involuntary turnover. Two analyses were performed. The first examined attitude and orientation scores as a function of organization level and size. The second analysis considered differences between the attitude and orientation scores for: l) voluntary turnover, 2) in— voluntary turnover, 3) staff reduction, and 4) those who remained with their firms. Need deficiency and need importance were found to vary primarily among job levels with most of the differences David Francis Fetyko between seniors and semi-seniors and seniors and juniors in large and small CPA firms. On the other hand, job satis- faction was found to vary primarily among firm sizes and for an interaction effect between job level and firm size, with most of the differences between either large and medium or large and small firms. In about half of these cases, satisfaction was greater in the smaller of the firms compared. Three of the five orientation scores showed vari- ations among job levels or firm sizes. Significant differ— ences were found for need deficiency, need importance, job satisfaction, and orientation scores when the individual variables were analyzed. The results of the second stage of the analysis on turnover were affected by economic conditions which appear to have caused an unusually high number of staff reductions and fewer cases of voluntary and involuntary turnover. Some of the need deficiency, need importance, job satisfac- tion, and orientation scores items appeared to be different for those who left when compared to those who remained with their firms. Most involuntary turnover and staff reductions occurred at the junior level, and most voluntary turnover at the senior level. Staff reductions were the dominant causes of involuntary separation in large firms, and other reasons David Francis Fetyko were the dominant causes in medium and small firms. Volun- tary turnover starts primarily in the third year of service, and involuntary separation clustered into the second year of service. There was a tendency for those with CPA cer- tificates or those close to it and for those who sat for the CPA exam 3 or more times to voluntarily leave. AN ANALYSIS OF NEEDS, JOB SATISFACTION, AND TURNOVER IN PUBLIC ACCOUNTING FIRMS BY David Francis Fetyko A THESIS Submitted to Michigan State University in partial fulfillment of the requirements for the degree of DOCTOR OF PHILOSOPHY Department of Accounting and Financial Administration 1972 © COpyright by DAVID FRANCIS FETYKO 1972 ACKNOWLEDGMENTS This dissertation was made possible by the enthusi- astic c00peration of many Michigan CPA firms, the encour- agement of my wife over the many months of work required, and the continuous support, encouragement, and evaluation of the committee chairman, Dr. Henry Tosi, and the other committee members, Dr. B. C. Lemke and Dr. Ron Marshall. In addition, I am appreciative of the support and encour— agement of other members of the Department of Accounting and Financial Administration, especially Dr. Gardner Jones. Without the use of the Michigan State University computer facilities, the analysis of the data collected would have been an almost insurmountable task. Finally, I would like to thank Central Michigan University for secretarial and miscellaneous services which were necessary for correspond- ence and various rough drafts and the typist of the final draft, Jo McKenzie, who endured the typing of the volumi- nous tables and charts included in the dissertation. iii TABLE OF CONTENTS LIST OF TABLES. . . . . . . . . . . . . . . . . . . LIST OF FIGURES . . . . . . . . . . . . . . . . . . Chapter I INTRODUCTION . . . . . . . . . . . . . . . The Nature of the Prdblem. . . . . . . . Turnover in CPA Firms. . . . . . . . . . Turnover in other Professions. . . . . . The Effects of Turnover. . . . . . . . . The Supply and Demand for Accountants. . Objectives of This Research. . . . . . . General Hypotheses . . . . . . . . . . . Some Factors Related to Job Satis- faction and Turnover. . . . . . . . . HYpotheses . . . . . . . . . . . . . . Summary. . . . . . . . . . . . . . . . . II RESEARCH METHODOLOGY . . . . . . . . . . . Background Research and Hypotheses . . . Need Deficiency and Importance Hypotheses. . . . . . . . . . . . . . Needs and Organizational Level. . . Needs and Organization Size . . . . Needs and the Individual Variables. Job Satisfaction Hypotheses. . . . . . Job Satisfaction and Organizational Level. . . . . . . . . . . . . . . Job Satisfaction and Organizational Size . . . . . . . . . . . . . . . Job Satisfaction and Other Variables Orientation Hypotheses . . . . . . . . Turnover Hypotheses. . . . . . . . . . Job Satisfaction and Turnover . . . Needs and Turnover. . . . . . . . . iv Page vii xxiv l6 l7 17 19 20 20 21 23 25 25 26 28 29 31 31 32 36 Chapter Page Orientations and Turnover . . . . . . 37 Other Turnover Hypotheses . . . . . . 40 The Measurement Instruments. . . . . . . . 45 Need Deficiency and Importance . . . . . 45 JOb Satisfaction . . . . . . . . . . . . 48 Bureaucratic and Professional Orientations. . . . . . . . . . . . . . 49 CosmOpolitan - Local Orientations. . . . 54 Collection and Analysis of Data. . . . . . 55 Two Stages of Analysis . . . . . . . . . 59 Analysis of Turnover Causes. . . . . . . 6O Cluster Analysis . . . . . . . . . . . . 61 Statistical Analysis . . . . . . . . . . 61 Analysis of Need Deficiency, Etc. . . 63 Turnover Analysis . . . . . . . . . . 64 III FINDINGS OF THE RESEARCH STUDY . . . . . . . 66 Findings for the Need Deficiency and Importance Hypotheses . . . . . . . . 67 Interaction between Organizational Level and Organization Size . . . . . . 67 Need Deficiency and Organizational Level . . . . . . . . . . . . . . . . . 70 Need Importance and Organizational Level . . . . . . . . . . . . . . . . . 75 Need Deficiency and Organization Size. . 78 Need Importance and Organization Size. . 78 Interaction Effect Only for Need Deficiency and Importance . . . . . . . 80 Need Deficiency and the Individual Variables . . . . . . . . . . . . . . . 80 Need Importance and the Individual Variables . . . . . . . . . . . . . . . 94 Findings for the Job Satisfaction Hypotheses. . . . . . . . . . . . . . . . 107 Job Satisfaction and Organizational Level . . . . . . . . . . . . . . . . . 107 Jdb Satisfaction and Organization Size . 107 Job Satisfaction and the Community - Related Variables . . . . . . . . . . . 111 JOb Satisfaction and the Personal variables . . . . . . . . . . . . . . . 112 Job Satisfaction and Other Individual variables 0 O C O O O O O O O O O O O O 112 V Chapter Findings for the Orientation Hypotheses. Orientation Scores and Organizational Level and Size . O C O C O C O O C . Orientation Scores and the Individual Variables . . . . . . . . . . . . . Findings for the Turnover Hypotheses . Job Satisfaction and Turnover. . . . Need Deficiency and Turnover . . . . Need Importance and Turnover . . . . Orientation Scores and Turnover. . . The Findings for the Other Turnover Hypotheses . . . . . . . . IV SUMMARY AND CONCLUSIONS. . . . . . . . . JOb Level. . . . . . . . . . . . . . . Firm Size. . . . . . . . . . . . . . . Interaction between Job Level and Firm Size . . . . . . . . . . . . Needs, Job Satisfaction, Orientations, and Turnover. . . . . . . . . . . . . Cosm0politans and Locals . . . . . . . Professional—Bureaucratic Orientations Location . . . . . . . . . . . . . . . Age. . . . . . . . . . . . . . . . . . Education. . . . . . . . . . . . . . . Current Career Plans . . . . . . . . . Previous Experience. . . . . . . . . . Length of Service. . . . . . . . . . . Progress Toward CPA Certificate. . . . Professional Committees. . . . . . . . Suggestions for Future Research. . . . BIBLIOGMPIN. . C C O O O O C C O O C O O C O O . APPENDICES Appendix A Questionnaire. . . . . . . . . . . Appendix B Miscellaneous Tables . . . . . . . Appendix C Letters Obtaining Approval for Use of Items in Questionnaire . . . . Appendix D Correspondence with CPA Firms and Employees Regarding Participation Appendix E Tables of Means and Analysis of Variance Results. . . . . . . . . vi Page 114 114 130 135 135 140 148 154 155 164 164 168 173 174 179 180 183 186 187 189 192 194 198 199 199 201 211 221 235 239 248 Table 10. 11. 12. LIST OF TABLES Page Summary of Findings of Various Studies for the Turnover Rate in CPA Firms . . . . . . 4 Turnover or Planned Migration within Five Years by Job Level in CPA Firms . . . . . 5 Percent of College Graduates Planning a Career in and Actually Entering Public Accounting 0 O O C O O O O O O O O O O O O O O 5 Starting Salaries for College Graduates in Accounting, 1961-71 . . . . . . . . . . . . 12 Firms and Individuals Included in the Research Sample. . . . . . . . . . . . . . . . 57 Correlation Matrix of Job Satisfaction Questions. 0 O O O O O O O O O O O O O O O O O 221 Correlation Matrix of Job Satisfaction Questions Arranged for Intercorrelations . . . 223 Points at Which Orientation Scores Were Divided into Quartiles. . . . . . . . . . 224 Characteristics of Respondents . . . . . . . . 225 Means and Results of Analysis of Variance for Need Deficiency by JOb Level and Firm Size. 0 O O O O O O O O O O O O O O O 248 Analysis of Variance Tables for Need Deficiency by Job Level and Firm Size. . . . . 249 Means and Results of Analysis of Variance for Need Importance by Job Level and Firm Size. 0 O O O O O O O O O O O O O O O 252 vii Table Page 13. Analysis of Variance Tables for Need Importance by Jdb Level and Firm Size. . . . . 253 14. Mean Scores and Results of Analysis of Variance for Need Deficiency by Location . . . 255 15. Analysis of Variance Tables for Need Deficiency by Location . . . . . . . . . . . . 256 16. Means and Results of Analysis of Variance for Need Deficiency by Number of Dependents. . 257 17. Analysis of Variance Tables for Need Deficiency by Number of Dependents . . . . . . 259 18. Means and Results of Analysis of Variance for Need Deficiency by Age . . . . . . . . . . 258 19. Analysis of Variance Tables for Need Deficiency by Age. . . . . . . . . . . . . . . 259 20. Means and Results of Analysis of Variance for Need Deficiency by Grade Point Average . . 260 21. Analysis of Variance Tables for Need Deficiency by Grade Point Average. . . . . . . 261 22. Means and Results of Analysis of Variance for Need Deficiency by Professional Committees . . . . . . . . . . . . . . . . . . 261 23. Analysis of Variance Tables for Need Deficiency by Professional Committees. . . . . 262 24. Means and Results of Analysis of Variance for Need Deficiency by Career Plans. . . . . . 263 25. Analysis of Variance Tables for Need Deficiency by Career Plans . . . . . . . . . . 264 26. Means and Results of Analysis of Variance for Need Deficiency by Public Accounting Service . 266 27. Analysis of Variance Tables for Need Deficiency by Public Accounting Service . . . . . . . . . 267 viii Table 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. Page Means and Results of Analysis of Variance for Need Deficiency by Previous Experience . . 268 Analysis of Variance Tables for Need Deficiency by Part-Time Public Accounting Experience. . . . . . . . . . . . . 269 Analysis of Variance Tables for Need Deficiency by Full-Time Public Accounting Experience. . . . . . . . . . . . . 270 Analysis of Variance Tables for Need Deficiency by Full-Time Non-Public Accounting Experience. . . . . . . . . . . . . 270 Means and Results of Analysis of Variance for Need Importance by Location. . . . . . . . 271 Analysis of Variance Tables for Need Importance by Location . . . . . . . . . . . . 272 Means and Results of Analysis of Variance for Need Importance by Age . . . . . . . . . . 273 Analysis of Variance Tables for Need Importance by Age. . . . . . . . . . . . . . . 274 Means and Results of Analysis of Variance for Need Importance by Full-Time Public Accounting Experience . . . . . . . . . 275 Analysis of Variance Tables for Need Importance by Full-Time Public Accounting Experience. . . . . . . . . . . . . 276 Means and Results of Analysis of Variance for Need Importance by Public Accounting Service . . . . . . . . . . . . . . 277 Analysis of Variance Tables for Need Importance by Public Accounting Service. . . . 278 Means and Results of Analysis of Variance for Need Importance by Individual Professional Orientation . . . . . . . . . . . 279 ix Table Page 41. Analysis of Variance Tables for Need Importance by Individual Professional Orientation. . . . . . . . . . . . . . . . . . 280 42. Means and Results of Analysis of Variance for Need Importance by Individual Bureaucratic Orientation . . . . . . . . . . . 281 43. Analysis of Variance Tables for Need Importance by Individual Bureau- cratic Orientation . . . . . . . . . . . . . . 282 44. Means and Results of Analysis of Variance for Need Importance by Company Bureau- cratic Orientation . . . . . . . . . . . . . . 283 45. Analysis of Variance Tables for Need Importance by Company Bureaucratic Orientation. . . . . . . . . . . . . . . . . . 284 46. Means and Results of Analysis of Variance for Need Importance by CosmOpolitan— Local Orientation. . . . . . . . . . . . . . . 285 47. Analysis of Variance Tables for Need Importance by CosmOpolitan-Local Orientation. . . . . . . . . . . . . . . . . . 286 48. Means and Results of Analysis of Variance for Job Satisfaction by JOb Level and Firm Size. 0 O O O O O O O O O O O O O O O O O 287 49. Analysis of Variance Tables for Job Satis- faction by Job Level and Firm Size . . . . . . 288 50. Means and Results of Analysis of Variance for Job Satisfaction by Location . . . . . . . 289 51. Analysis of Variance Tables for Job Satisfaction by Location . . . . . . . . . . . 290 52. Means and Results of Analysis of Variance for JOb Satisfaction by Age. . . . . . . . . . 291 Table Page 53. Analysis of Variance Tables for JOb Satisfaction by Age. . . . . . . . . . . . 292 54. Means and Results of Analysis of Variance for JOb Satisfaction by Undergraduate Education. 0 O O C O O O O O O O O O O O O O O 293 55. Analysis of Variance Tables for Job Satis- faction by Undergraduate Education . . . . . . 293 56. Means and Results of Analysis of Variance for JOb Satisfaction by Graduate Education . . 294 57. Analysis of Variance Tables for Job Satis— faction by Graduate Education. . . . . . . . . 294 58. Means and Results of Analysis of Variance for Job Satisfaction by Class Rank . . . . . . 295 59. Analysis of Variance Tables for Job Satis- faction by Class Rank. . . . . . . . . . . . . 295 60. Means and Analysis of Variance for Job Satisfaction by Grade Point Average. . . . . . 296 61. Analysis of Variance Tables for Job Satis- faction by Grade Point Average . . . . . . . . 297 62. Means and Results of Analysis of Variance for Job Satisfaction by Career Plans . . . . . 298 63. Analysis of Variance Tables for Job Satis- faction by Career Plans. . . . . . . . . . . . 299 64. Means and Results of Analysis of Variance for JOb Satisfaction by Company Bureau- cratic Orientation . . . . . . . . . . . . . . 300 65. Analysis of Variance Tables for Job Satis- faction by Company Bureaucratic Orientation. . 301 66. Means and Results of Analysis of Variance for Job Satisfaction by Full-Time Public Accounting Experience. . . . . . . . . . . . . 302 xi n“ Table Page 67. Analysis of Variance Tables for Job Satis- faction by Full-Time Public Accounting Experience. . . . . . . . . . . . . 302 68. Means and Results of Analysis of Variance for Job Satisfaction by Current Firm Service . 303 69. Analysis of Variance Tables for Job Satis- faction by Current Firm Service. . . . . . . . 304 70. Means and Results of Analysis of Variance for Job Satisfaction by Public Accounting Service. . . . . . . . . . . . . . . . . . . . 305 71. Analysis of Variance Tables for Job Satis- faction for Public Accounting Service. . . . . 306 72. Means and Results of Analysis of Variance for JOb Satisfaction by Sittings for CPA Exam O O O O O O O O O O O O O O O O O O O 3 O 7 73. Analysis of Variance Tables for Job Satis- faction by Sittings for CPA Exam . . . . . . . 308 74. Means and Results of Analysis of Variance for Job Satisfaction by Professional Committees . . . . . . . . . . . . . . . . . . 309 75. Analysis of Variance Tables for Job Satis- faction by Professional Committees . . . . . . 309 76. Means and Results of Analysis of Variance for JOb Satisfaction by Company Profes- sional Orientation . . . . . . . . . . . . . . 310 77. Analysis of Variance Tables for Job Satis- faction by Company Professional Orientation. . 310 78. Means and Results of Analysis of Variance for Job Satisfaction by Individual Bureaucratic Orientation . . . . . . . . . . . 311 79. Analysis of Variance Tables for Job Satis- faction by Individual Bureaucratic Orientation. . . . . . . . . . . . . . . . . . 311 xii Table 80. 81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91. 92. Page Means and Results of Analysis of Variance for Job Satisfaction by Cosm0politan- Local Orientation. . . . . . . . . . . . . . . 312 Analysis of Variance Tables for Job Satis— faction by Cosmopolitan—Local Orientation. . . 312 Means and Results of Analysis of Variance for Orientation Scores by Job Level and Firm Size. 0 O O O O O O O O O O O O I O O O O 313 Analysis of Variance Tables for Orientation Scores by Job Level and Firm Size. . . . . . . 314 Means and Results of Analysis of Variance for Orientation Scores by Age. . . . . . . . . 315 Analysis of Variance Tables for Orientation Scores by Age. . . . . . . . . . . . . . . . . 315 Means and Results of Analysis of Variance for Orientation Scores by Public Accounting Service . . . . . . . . . . . . . . 316 Analysis of Variance Tables for Orientation Scores by Public Accounting Service. . . . . . 316 Means and Results of Analysis of Variance for Orientation Scores by Individual Professional Orientation . . . . . . . . . . . 317 Analysis of Variance Tables for Orientation Scores by Individual Professional Orientation. 317 Means and Results of Analysis of Variance for Orientation Scores by Company Professional Orientation . . . . . . . . . . . 318 Analysis of Variance Tables for Orientation Scores by Company Professional Orientation . . 318 Means and Results of Analysis of Variance for Orientation Scores by Individual Bureaucratic Orientation . . . . . . . . . . . 318 xiii Table 93. 94. 95. 96. 97. 98. 99. 100. 101. 102. 103. 104. 105. Analysis of Variance Scores by Individual Orientation. . . . . Means and Results of Tables for Orientation Bureaucratic Analysis of Variance for Orientation Scores by Company Bureaucratic Orientation . . . . . . . . . . Analysis of Variance Tables for Orientation Scores by Company Bureaucratic Orientation . Means and Results of for Job Satisfaction Analysis of Variance faction for Turnover Means and Results of for JOb Satisfaction Large Firms. . . . . Analysis of Variance faction for Turnover Means and Results of for JOb Satisfaction Large Firm Juniors . Analysis of Variance faction for Turnover Means and Results of for Job Satisfaction Large Firm Seniors . Analysis of Variance faction for Turnover Means and Results of for Job Satisfaction Medium Firm Seniors. Analysis of Variance faction for Turnover Analysis of Variance for Turnover of Juniors Tables for Job Satis- of Juniors. . . . . . . Analysis of Variance for Turnover in Tables for Job Satis— in Large Firms. . . . . Analysis of Variance for Turnover of Tables for Job Satis- of Large Firm Juniors . Analysis of Variance for Turnover of Tables for Job Satis- of Large Firm Seniors . Analysis of Variance for Turnover of Tables for Job Satis- of Medium Firm Seniors. Page 319 319 319 320 320 321 321 322 322 323 323 324 324 Table Page 106. Means and Results of Analysis of Variance for JOb Satisfaction for Turnover of Small Firm Juniors . . . . . . . . . . . . . . 325 107. Analysis of Variance Tables for Job Satis- faction for Turnover of Small Firm Juniors . . 325 108. Means and Results of Analysis of Variance for Need Deficiency for Turnover of Seniors. . 326 109. Analysis of Variance Tables for Need Deficiency for Turnover of Seniors . . . . . . 326 110. Means and Results of Analysis of Variance for Need Deficiency for Turnover of Juniors. . 327 111. Analysis of Variance Tables for Need Deficiency for Turnover of Juniors . . . . . . 328 112. Means and Results of Analysis of Variance for Need Deficiency for Turnover in Large Firms. . . . . . . . . . . . . . . . . . 329 113. Analysis of Variance Tables for Need Deficiency for Turnover in Large Firms . . . . ' 330 114. Means and Results of Analysis of Variance for Need Deficiency for Turnover of Large Firm Juniors . . . . . . . . . . . . . . 331 115. Analysis of Variance Tables for Need Deficiency for Turnover of Large Firm Juniors 0 O O O O O I O O O O O O O O O O O O O 3 3 1 116. Means and Results of Analysis of Variance for Need Deficiency for Turnover of Large Firm Seniors . . . . . . . . . . . . . . 332 117. Analysis of Variance Tables for Need Deficiency for Turnover of Large Firm Seniors. 333 118. Means and Results of Analysis of Variance for Need Deficiency for Turnover of Medium Firm Juniors. . . . . . . . . . . . . . 334 \ Table Page 119. Analysis of Variance Tables for Need Deficiency for Turnover of Medium Firm Juniors . . . . . . . . . . . . . . . . . 335 120. Means and Results of Analysis of Variance for Need Deficiency for Turnover of Medium Firm Seniors. . . . . . . . . . . . . . 336 121. Analysis of Variance Tables for Need Deficiency for Turnover of Medium Firm seniors O C O O O O O O O O O O O O O 0 O 337 122. Means and Results of Analysis of Variance for Need Deficiency for Turnover of Small Firm Juniors 0 O C C O O O O C O O O O O 338 123. Analysis of Variance Tables for Need Deficiency for Turnover of Small Firm Juniors. 338 124. Means and Results of Analysis of Variance for Need Deficiency for Turnover of Small Firm Semi-Seniors. . . . . . . . . . . . 339 125. Analysis of Variance Tables for Need Deficiency for Turnover of Small Firm Semi-Seniors . . . . . . . . . . . . . . . . . 339 126. Means and Results of Analysis of Variance for Need Importance for Turnover of Juniors. . 340 127. Analysis of Variance Tables for Need Importance for Turnover of Juniors . . . . . . 341 128. Means and Results of Analysis of Variance for Need Importance for Turnover of semi-seniors o o o o o o o o o o o o o o o o o 342 129. Analysis of Variance Tables for Need Importance of Turnover of Semi-Seniors . . . . 342 130. Means and Results of Analysis of Variance for Need Importance for Turnover of Seniors. . 343 131. Analysis of Variance Tables for Need Importance for Turnover of Seniors . . . . . . 343 xvi Table Page 132. Means and Results of Analysis of Variance for Need Importance for Turnover in Large Firms. . . . . . . . . . . . . . . . . . 344 133. Analysis of Variance Tables for Need Importance for Turnover in Large Firms . . . . 344 134. Means and Results of Analysis of Variance for Need Importance for Turnover in Small Firms. 0 C O O O O O O O O O O C O O O O 345 135. Analysis of Variance Tables for Need Importance for Turnover in Small Firms . . . . 346 136. Means and Results of Analysis of Variance for Need Importance for Turnover of Large Firm semi-seniors o o o o o o o o o o o o o o o 347 137. Analysis of Variance Tables for Need Importance for Turnover of Large Firm Semi-Seniors. . . . . . . . . . . . . . . 348 138. Means and Results of Analysis of Variance for Need Importance for Turnover of Medium Firm Semi-Seniors . . . . . . . . . . . 349 139. Analysis of Variance Tables for Need Importance for Turnover of Medium Firm Semi-Seniors o o o o o o o o o o o o o o o 350 140. Means and Results of Analysis of Variance for Need Importance for Turnover of Medium Firm Seniors. . . . . . . . . . . . . . 351 141. Analysis of Variance Tables for Need Importance for Turnover of Medium Firm Seniors . . . . . . . . . . . . . . . . . 351 142. Means and Results of Analysis of Variance for Need Importance for Turnover of Small Firm Juniors . . . . . . . . . . . . . . 352 143. Analysis of Variance Tables for Need Importance for Turnover of Small Firm Juniors 0 O O O O O O O O O O O O O O O O O O O 3 5 3 :mdi Table 144. 145. 146. 147. 148. 149. 150. 151. 152. 153. 154. 155. Page Means and Results of Analysis of Variance for Orientation Scores for Turnover in Medium Firms . . . . . . . . . . . . . . . . . 354 Analysis of Variance Tables for Orientation Scores for Turnover in Medium Firms. . . . . . 354 Means and Results of Analysis of Variance for Orientation Scores for Turnover of Large Firm Juniors I O O O O O O O O I O O O O 3 54 Analysis of Variance Tables for Orientation Scores for Turnover of Large Firm Juniors. . . 355 Means and Results of Analysis of Variance for Orientation Scores for Turnover of Medium Firm Semi-Seniors . . . . . . . . . . . 355 Analysis of Variance Tables for Orientation Scores for Turnover of Medium Firm semi-seniors O O C O O O O O O O O O O I O O O 355 Means and Results of Analysis of Variance for Orientation Scores for Turnover of Small Firm Juniors . . . . . . . . . . . . . . 356 Analysis of Variance Tables for Orientation Scores for Turnover of Small Firm Juniors. . . 356 Analysis of Types of Turnover by JOb Level . . 357 Analysis of Termination by Firms for Firm Size. 0 O O I O O O O O O O O O O O O O O 357 Analysis of Terminations by Firm for JOb Leve l C O O O O O O O O O O O O O O I O O O 3 5 7 Analysis of Turnover by Individual variables. 0 O O O O O O O O O O O O O O O O O 358 xviti 5. 6. LIST OF FIGURES JOb Charactertistics Included in the Porter Need Satisfaction Questionnaire. . . . . . . Job Satisfaction Factors . . . . . . . . . . Professional and Bureaucratic Questions Selected from Sorensen's Questionnaire . . . Cosmopolitan—Local Orientation Questions . . Example for JOb Level Differences. . . . . . Example for Firm Size Differences. . . . . . Analysis of Need Deficiency for Job Level 7. 8. 10. 11. 12. 13. 14. 15. 16. Prestige Inside Firm . . . . . . . . . . . . Participation in Determining Methods and Procedures . . . . . . . . . . . . . . . Self-fulfillment . . . . . . . . . . . . . . Pay. . . . . . . . . . . . . . . . . . . . . Independent Thought and Action . . . . . . . Self—Esteem. . . . . . . . . . . . . . . . . Opportunity to Help Others . . . . . . . . . Being-in-the-Know. . . . . . . . . . . . . . Worthwhile Accomplishment. . . . . . . . . . Authority of Job . . . . . . . . . . . . . . Page 46 5O 52 56 71 71 72 72 72 72 73 73 73 73 74 74 Figure Page Analysis of Need Importance for Job Level 17. Prestige Inside Firm . . . . . . . . . . . . . 76 18. Participation in Determining Methods and Procedures . . . . . . . . . . . . 76 19. Prestige Outside Firm. . . . . . . . . . . . . 76 20. Opportunity to Deve10p Close Friendships . . . 76 21. Security . . . . . . . . . . . . . . . . . . . 77 22. Opportunity to Help Other . . . . . . . . . . 77 23. Authority of Job . . . . . . . . . . . . . . . 77 24. Participation in Setting Goals . . . . . . . . 77 Analysis of Need Deficiency for Firm Size 25. Pay. 0 O O O O O O O O O O O O 0 O O O O O O O 79 26. Security . . . . . . . . . . . . . . . . . . . 79 27. Personal Growth and Development. . . . . . . . 79 Analysis of Need Importance for Firm Size 28. Self-Fulfillment . . . . . . . . . . . . . . . 81 29. Participation in Setting Goals . . . . . . . . 81 30. Personal Growth and DeveloPment. . . . . . . . 81 Analysis of Need Deficiency-for Location 31. Prestige Inside Firm . . . . . . . . . . . . . 82 32. Self-Fulfillment . . . . . . . . . . . . . . . 82 33. Pay. . . . . . . . . . . . . . . . . . . . . . 82 34. Independent Thought and Action . . . . . . . . 82 ur‘ Figure Page 35 0 security 0 O O O O O O O O O O O O O O O O O O 83 36. Personal Growth and DeveloPment. . . . . . . . 83 37. Authority of Job . . . . . . . . . . . . . . . 83 Analysis of Need Deficiency for Age 38. Self-Fulfillment . . . . . . . . . . . . . . . 83 39. Security . . . . . . . . . . . . . . . . . . . 84 40. Worthwhile Accomplishment. . . . . . . . . . . 84 41. Authority of Job . . . . . . . . . . . . . . . 84 Analysis of Need Deficiency for Grade Point Average 42. Self-Fulfillment . . . . . . . . . . . . . . . 84 43. Worthwhile Accomplishment. . . . . . . . . . . 85 Analysis of Need Deficiency for Career Plans 44. Participate in Determination of Methods and Procedures . . . . . . . . . . . . 85 45. Self-Fulfillment . . . . . . . . . . . . . . . 85 46. Independent Thought and Action . . . . . . . . 85 47. Self-Esteem. . . . . . . . . . . . . . . . . . 86 48. Opportunity to Help Others . . . . . . . . . . 86 49. Worthwhile Accomplishment. . . . . . . . . . . 86 50. Personal Growth and Development. . . . . . . . 86 51. Authority of Job . . . . . . . . . . . . . . . 87 52. Participation in Setting Goals . . . . . . . . 87 Figure Page Analysis of Need Deficiency for Part-time Public Accounting Experience 53. Prestige Inside Firm . . . . . . . . . . . . . 87 54. Self-Fulfillment . . . . . . . . . . . . . . . 87 55. Independent Thought and Action . . . . . . . . 88 56. Self-Esteem. . . . . . . . . . . . . . . . . . 88 57. Worthwhile Accomplishment. . . . . . . . . . . _ 88 Analysis of Need Deficiency for Full—time Public Accounting Experience 58. Self-Fulfillment . . . . . . . . . . . . . . . 88 Analysis of Need Deficiency for Part-time Public Accounting Experience 59. Opportunity to Help Others . . . . . . . . . . 89 Analysis of Need Deficiency for Full-time Non-Public Accounting Experience 60. Opportunity to Help Others . . . . . . . . . . 89 Analysis of Need Deficiency for Full-time Public Accounting Experience 61. Worthwhile Accomplishment. . . . . . . . . . . 89 Analysis of Need Deficiency for Professional Committees 62. Prestige Inside Firm . . . . . . . . . . . . . 89 63. Self-Esteem. . . . . . . . . . . . . . . . . . 9O 64. Personal Growth and Development. . . . . . . . 9O 65. Authority of Job . . . . . . . . . . . . . . . 9O 66. Participation in Setting Goals . . . . . . . . 9O xxii Figure Page Analysis of Need Deficiency for Years of Public Accounting Service 67. Self-Fulfillment . . . . . . . . . . . . . . . 91 68. Pay. . . . . . . . . . . . . . . . . . . . . . 91 69. Security . . . . . . . . . . . . . . . . . . . 91 70. Opportunity to Help Others . . . . . . . . . . 91 71. Being-in-the-Know. . . . . . . . . . . . . . . 92 72. Worthwhile Accomplishment. . . . . . . . . . . 92 Analysis of Need Deficiency for Number of Dependents 73. Self-Fulfillment . . . . . . . . . . . . . . . 92 Analysis of Need Importance for Location 74. Participation in Determing Methods and Procedures . . . . . . . . . . . . . . . . 95 75. Prestige Outside Firm. . . . . . . . . . . . . 95 76. Self-Fulfillment . . . . . . . . . . . . . . . 95 77. Pay. . . . . . . . . . . . . . . . . . . . . . 95 78. Self-Esteem. . . . . . . . . . . . . . . . . .l 96 79. Personal Growth and Deve10pment. . . . . . . . 96 80. Authority of Job . . . . . . . . . . . . . . . 96 81. Participation in Setting Goals . . . . . . . . 96 Analysis of Need Importance for Age 82. Pay. 0 O O O O O O O O O O O O O O 0 O O O O O 97 83. Opportunity to Help Others . . . . . . . . . . 97 84. Authority of Job . . . . . . . . . . . . . . . 97 )Qdii Figure Page Analysis of Need Importance for Full-time Public Accounting Experience 85. Pay. 0 O O O O O O O O O O O O O O O O O O O O 97 86. Independent Thought and Action . . . . . . . . 98 87. Opportunity to Help Others . . . . . . . . . . 98 Analysis of Need Importance for Years of Public Accounting Service 88. Prestige Inside Firm . . . . . . . . . . . . . 98 89. Participation in Determining Methods and Procedures . . . . . . . . . . . . . . . . 98 90. Opportunity to Develop Close Friendships . . . 99 91. Opportunity to Help Others . . . . . . . . . . 99 92. Participation in Setting Goals . . . . . . . . 99 Analysis of Need Importance for Individual Professional Orientation 93. Self-Fulfillment . . . . . . . . . . . . . . . 99 94. Independent Thought and Action . . . . . . . . 100 95. Self-Esteem. . . . . . . . . . . . . . . . . . 100 96. Opportunity to Help Others . . . . . . . . . . 100 97. Being-in-the-Know. . . . . . . . . . . . . . . 100 98. WOrthwhile Accomplishment. . . . . . . . . . . 101 99. Personal Growth and Development. . . . . . . . 101 Analysis of Need Importance for Individual Bureaucratic Orientation 100. Participation in Determining Methods and Procedures . . . . . . . . . . . . . . . . 101 xxhr Figure Page 101. Prestige Outside Firm. . . . . . . . . . . . . 101 102. Opportunity to Help Others . . . . . . . . . . 102 103. Worthwhile Accomplishment. . . . . . . . . . . 102 Analysis of Need Importance for Company Bureaucratic Orientation 104. Prestige Inside Firm . . . . . . . . . . . . . 102 105. Prestige Outside Firm. . . . . . . . . . . . . 102 106. Pay. . . . . . . . . . . . . . . . . . . . . . 103 107. Opportunity to Deve10p Close Friendships . . . 103 108. Security . . . . . . . . . . . . . . . . . . . 103 109. Self-Esteem. . . . . . . . . . . . . . . . . . 103 110. Being-in-the-Know. . . . . . . . . . . . . . . 104 111. Authority of Job . . . . . . . . . . . . . . . 104 112. Participation in Setting Goals . . . . . . . . 104 Analysis of Need Importance for Cosmopolitan- Local Orientation 113. Prestige Inside Firm . . . . . . . . . . . . . 104 114. Prestige Outside Firm. . . . . . . . . . . . . 105 115. Self-Fulfillment . . . . . . . . . . . . . . . 105 116. Pay. . . . . . . . . . . . . . . . . . . . . . 105 117. Personal Growth and Development. . . . . . . . 105 118. Participation in Setting Goals . . . . . . . . 106 Analysis of Job Satisfaction for Job Level 119. Nature of the Work . . . . . . . . . . . . . . 109 Figure Page 120. Community Variables. . . . . . . . . . . . . . 109 Analysis of Job Satisfaction for Firm Size 121. Pressures of the JOb . . . . . . . . . . . . . 109 122. Community Variables. . . . . . . . . . . . . . 109 123. Compensation Practices . . . . . . . . . . . . 110 124. Diversity of the Work. . . . . . . . . . . . . 110 125. Performance and Progress . . . . . . . . . . . 110 126. Personal Variables . . . . . . . . . . . . . . 110 Analysis of Job Satisfaction for Location 127. Pressures of the Job . . . . . . . . . . . . . 115 128. Community Variables. . . . . . . . . . . . . . 115 129. Compensation Practices . . . . . . . . . . . . 115 130. Diversity of the Work. . . . . . . . . . . . . 115 131. Performance and Progress . . . . . . . . . . . 116 132. Personal Variables . . . . . . . . . . . . . . 116 Analysis of JOb Satisfaction for Age 133. Personal Variables . . . . . . . . . . . . . . 116 134. Community Variables. . . . . . . . . . . . . . 116 Analysis of Job Satisfaction for Undergraduate Education 135. Pressures of the Job . . . . . . . . . . . . . 117 136. Personal Variables . . . . . . . . . . . . . . 117 137. Community Variables. . . . . . . . . . . . . . 117 Figure Page Analysis of Job Satisfaction for Class Rank 138. Pressure of the Job. . . . . . . . . . . . . . 117 139. Personal Variables . . . . . . . . . . . . . . 118 Imalysis of Job Satisfaction for Graduate Education 140. Pressures of the Job . . . . . . . . . . . . . 118 141. Community Variables. . . . . . . . . . . . . . 118 142. Personal Variables . . . . . . . . . . . . . . 118 Amplysis of Job Satisfaction for Grade Point Average 143. Nature of the Work . . . . . . . . . . . . . . 119 144. Pressures of the Job . . . . . . . . . . . . . 119 145. Professional Activities and Development. . . . 119 Ixnalysis of Job Satisfaction for Career Plans 1146. Nature of the Work . . . . . . . . . . . . . . 119 i147. Pressures of the Job . . . . . . . . . . . . . 120 1148. Performance and Progress . . . . . . . . . . . 120 3149. Professional Activities and Development. . . . 120 150. Compensation Practices . . . . . . . . . . . . 120 1151. Diversity of the Work. . . . . . . . . . . . . 121 1552. Community Variables. . . . . . . . . . . . . . 121 giilalysis of Job Satisfaction for Full-Time lixgplic Accounting Experience 1153. Professional Activities and Development. . . . 121 154. Personal Variables . . . . . . . . . . . . . . 121 xmfii .o’ Figure Page 155. Community Variables. . . . . . . . . . . . . . 122 Analysis of Job Satisfaction for Years of Current Firm Service 156. Performance and Progress . . . . . . . . . . . 122 157. Diversity of the work. . . . . . . . . . . . . 122 158. Community Variables. . . . . . . . . . . . . . 122 Analysis of Job Satisfaction for Years 9: Public Accounting Service 159. Pressures of the Job . . . . . . . . . . . . . 123 160. Diversity of the Work. . . . . . . . . . . . . 123 161. Community Variables. . . . . . . . . . . . . . 123 Analysis of Job Satisfaction for CPA Exam Sittings .162. Pressures of the Job . . . . . . . . . . . . . 123 i163. Personal Variables . . . . . . . . . . . . . . 124 1164. Personal Variables . . . . . . . . . . . . . . 124 Zinalysis of Job Satisfaction for Professional sggmmittees §165. Performance and Progress . . . . . . . . . . . 124 1456. Professional Activities & DevelOpment. . . . . 124 1€57. Compensation Practices . . . . . . . . . . . . 125 3§£yalysis of Job Satisfaction for Company JEEiQfessional Orientation l€58. Nature of the Work . . . . . . . . . . . . . . 125 l€59. Performance and Progress . . . . . . . . . . . 125 1'70. Professional Activities and Development. . . . 125 Jondii Figure Page Analysis of Jab Satisfaction for Company mueaucratic Orientation 171. Community Variables. . . . . . . . . . . . . . 126 ‘Mmlysis of JOb Satisfaction for Individual mueaucratic Orientation 172. Pressures of the Job . . . . . . . . . . . . . 126 173. Personal Variables . . . . . . . . . . . . . . 126 Apalysis of Job Satisfaction for Company Bpreaucratic Orientation 174. Nature of the Work . . . . . . . . . . . . . . 126 175. Pressures of the Job . . . . . . . . . . . . . 127 176. Performance and Progress . . . . . . . . . . . 127 .177. Professional Activities and Development. . . . 127 1178. Compensation Practices . . . . . . . . . . . . 127 2179. Diversity of the Work. . . . . . . . . . . . . 128 liyalysis of Job Satisfaction for Cosmopolitan— 199ca1 Orientation i180. Nature of the Work . . . . . . . . . . . . . . 128 :1814 Performance and Progress . . . . . . . . . . . 128 1132. Compensation Practices . . . . . . . . . . . . 128 lf33. Personal Variables . . . . . . . . . . . . . . 129 giggalysis of Orientation Scores for Job Level lE34. Individual Bureaucratic Orientation Score. . . 131 £§£1§lysis of Orientation Scores for Firm Size :LEBS. Individual Bureaucratic Orientation Score. . . 131 xxix Figure Page 186. Company Bureaucratic Orientation Score . . ... 131 Imalysis of Orientation Scores for Cosmopolitan- Ipcal Orientation 187. CosmOpolitan—Local Orientation . . . . . . . . 131 Analysis of Orientation Scores for Age 188. Individual Bureaucratic Orientation Score. . . 132 189. CosmOpolitan-Local Orientation Score . . . . . 132 Analysis of Orientation Scores for Years of gpblic Accounting Service 190. Individual Bureaucratic Orientation Score. . . 132 191. Cosm0politan—Loca1 Orientation Scores. . . . . 132 Analysis of Orientation Scores for Individual Iflrofessional Orientation 2192. Company Professional Orientation Score . . . . 133 2193. CosmOpolitan—Local Orientation Score . . . . . 133 Zinalysis of Orientation Scores for Company Orientation 194. Individual Professional Orientation Scores . . 133 Egflglysis of Orientation Scores for Individual Efliieaucratic Orientation 1535. Company Bureaucratic Orientation Score . . . . 133 EEEfialysis of Orientation Scores for Company liEEreaucratic Orientation :1536u Individual Bureaucratic Orientation Score. . . 134 £¥E§§1ysis of Job Satisfaction for Juniors 197. Nature of the Work . . . . . . . . . . . . . . 136 XXX 1' 'v 'D t I u I .—t— .x .. . Figure Analysis of Job Satisfaction 198. Nature of 199. 200. Analysis of Job 201. Nature of Apalysis of Job 202. Diversity 5gpgysis of Job . 203. Nature of 204. Pressures gpnalysis of Job 205. Community ginalysis of Need Deficiency for Turnover of Juniors 206. 207. 208. 209. gfliyalysis of Need Deficiency for Turnover of Seniors 210. 3§£3alysis of Need Deficiency for Turnover ££53_parge Firms 211. Security . the Work . . . . Satisfaction Diversity of the Work. . . Personal Variables . . . . the Work . . . . Satisfaction of the Work. . . Satisfaction the Work . . . of the Job . . Satisfaction Variables. . . Prestige Inside Firm . . Authority of Jbb . . . . Prestige Inside Firm . . xxxi for Large Firms Small Firm Juniors Participation in Determining Methods and Procedures Opportunity to Develop Close Friendships Page . 136 . 136 . 136 . 137 . 137 . 137 . 137 . 139 . 141 . 141 . 141 . 141 . 142 . 142 Figure 212. Pay. . . . . . . . . . . . . . . . 213. Security . . . . . . . . . . . . . 214. Self-Esteem. . . . . . . . . . . . Analysis of Need Deficiency for Turnover of Lapge Firm Juniors 215. Self-Esteem. . . . . . . . . . . . Analysis of Need Deficiency for Turnover of Large Firm Seniors 216. Prestige Inside Firm . . . . . . . 217. Participation in Setting Goals . . 218. Security . . . . . . . . . . . . . Analysis of Need Deficiengy for Turnover 52f Medium Firm Juniors 219. Prestige Inside Firm . . . . . . . 220. Opportunity to Close Friendships . .221. Participation in Determing Methods and Procedures . . . . . . . . . . 222. Participation in Setting Goals . . £§Qalysis of Need Deficiency for Turnover £1§LMedium Firm Seniors 223. Prestige Outside Firm. . . . . . . 224. Personal Growth and Deve10pment. . lfislalysis of Need Deficiency for Turnover £23: Small Firm Juniors 225. Opportunity to Deve10p Close Friendships xxxti Page 142 142 143 143 143 143 144 144 144 144 145 145 145 145 Figure Analysis of Need Deficiency for Turnover of Small Firm Semi-Seniors 226. Prestige Outside Firm. . . . . . . . . Imalysis of Need Importance for Juniors 227. Prestige Outside Firm. . . . . . . . . 228. Self-Fulfillment . . . . . . . . . . . Analysis of Need Importance for Semi-Seniors 229. Being-in-the-Know. . . . . . . . . . . Analysis of Need Importance for Seniors 230. Participation in Setting Goals . . . . ;§nalysis of Need Importance for Large Firms 231. Personal Growth and Deve10pment. . . . g§na1ysis of Need Importance for Small Firms 1232. Self-Fulfillment . . . . . . . . . . . jgnalysis of Need Importance for Large Firm Semi-Seniors 233. Being-in-the-Know. . . . . . . . . . . 1234. Personal Growth and Development. . . . lflgalysis of Need Importance for Medium Firm éflgmi-Seniors 2135. Security . . . . . . . . . . . . . . . 236. Worthwhile Accomplishment. . . . . . . -Aunalysis of Need Importance for Medium Firm Seniors 2 37. Participation in Determing Methods and Procedures . . . . . . . . . . . . :modii Page 146 150 150 150 150 151 151 151 151 152 152 152 Figure Page Analysis of Need Importance for Small Firm Juniors 238. Prestige Outside Firm. . . . . . . . . . . . . 152 239. Self-Fulfillment . . . . . . . . . . . . . . . 153 240. Security . . . . . . . . . . . . . . . . . . . 153 241. Worthwhile Accomplishment. . . . . . . . . . . 153 Analysis of Orientation Scores for Medium Firms 242. Individual Professional Orientation Score. . . 156 Analysis of Orientation Scores for Large Firm Juniors 243. CosmOpolitan-Local Orientation Score . . . . . 156 Analysis of Orientation Scores for Medium Firm Semi-Seniors 244. Individual Professional Orientation Score. . . 156 245. Individual Bureaucratic Orientation Score. . . 156 Analysis of Orientation Scores for Small Firm Juniors 246. Individual Professional Orientation Score. . . 157 247. Summary of Findings for Job Level. . . . . . . 165 248. Summary of Findings for Firm Size. . . . . . . 169 249. Summary of Findings for Job Level- Firm Size Interaction. . . . . . . . . . . . . 169 250. Summary of Findings for Needs, Job Satisfac- tion, and Orientations Related to Turnover . . 177 251. Summary of Findings for CosmOpolitans and Loca 1 O O O O O O O O O I O O O O O O O O O l 7 7 252. Summary of Findings for Professional & Bureaucratic Orientations. . . . . . . . . . 181 Figure Page 253. Summary of Findings for Location . . . . . . . 185 254. Summary of Findings for Age. . . . . . . . . . 185 255. Summary of Findings for Education. . . . . . . 190 256. Summary of Findings for Career Plans . . . . . 190 257. Summary of Findings for Previous Experience. . 191 258. Summary of Findings for Length of Service. . . 195 259. Summary of Findings for Progress toward CPA Certificate. . . . . . . . . . . . . . . . 195 260. Summary of Findings for Professional Committees . . . . . . . . . . . . . . . . . . 195 CHAPTER I INTRODUCT ION The turnover rate of professional staff members in Certified Public Accounting (CPA) firms is approximately 40%-60% within five years after they have been hired. While this seems high, it is the case that not all CPA firms recognize that retention is a problem. However, in the face of an apparent continuing shortage of competent personnel CPA firms should be aware of what factors are related to turnover. The Nature of the Problem It is not uncommon that competent professional staff members of CPA firms become dissatisfied with their jobs and depart for a "better" job with another CPA firm, industry, government, or various non—profit organizations, cm even leave the field of accounting entirely. This prob— lem of voluntary turnover of personnel, who are apparently Imming satisfactory progress, is confronting CPA firms at atdme'when there is an increasing need in all types of or'Sanizations for capable accountants and a shortage of such personnel. Some of the turnover can be accounted for by those that CPA firms wish to terminate. These individuals apparently do not possess the potential to advance or to become partners. In some cases, these individuals may leave of their own accord before their firms get around to letting them go. Yet, even this involuntary turnover magni- fies the personnel problem since they must also be replaced. If the causes of voluntary turnover can be identi- fied, the employment problems may be somewhat alleviated. Similarly, if the causes of involuntary turnover can be determined, changes in selection, training, and development of accountants could possibly help to minimize the problem of involuntary turnover. Few systematic efforts have been made by CPA firms to solve these problems. Some CPA firms, especially larger ones, conduct job attitude surveys to identify various areas of satisfaction and dissatisfaction among their staff members. Some firms have conducted turnover studies, examining the reasons given by staff members for terminating employment. Yet this is not a common practice. 3 Turnover in CPA Firms The magnitude of the turnover problem in CPA firms is well known. About 40% of the personnel terminate within five years after being hired (Carey, 1965). A few studies suggest that the turnover rate is higher, closer to 50% or 60% for five years or less of service. Table 1 summarizes the findings of other studies for various lengths of service. The study by Simons (1960) indicated the job levels at which actual turnover occurred, and the study by Sorensen (1965) indicated the job levels at which migration was planned within five years after the survey was made. Table 2 summarizes the findings of these two studies. Turnover is largest at the lower levels in CPA firms, i.e., the job levels frequently called juniors, semi— seniors, or senior levels, and during the first five years of employment. Most new staff members enter their firms at these ranks and occupy these ranks during their first five or more years with their firms. Since a large number of peOple who plan a career in public accounting do enter pmblic accounting (see Table 3), there must be something significant that happens while they are employed in public accounting to cause so many to leave and pursue a different career objective . |\ Table l.--Summary of Findings of Various Studies for the Turnover Rate in CPA Firms All Size Firms Length of Service (Years) Study Rate 1 or less Hines (1969) 15% 2 or less Simons (1960) 23% 4 or less Grossman (Leathers, 1970) 50% 5 or less Grossman (Leathers, 1970) 62% S or less Simons (1960) 52% # Kollaritsch (1968) 57% # Simons (1960) 60% Large Firms Length of Service (Years) Study Rate 1 or less Capin (1969) 15% 5 or less Capin (1969) 62% S or less Andre (1967) 50% 5 or less Sorensen (1965) 3o-40z* 10 or less Capin (1969) 82% #From the time of college graduation up to the time of the survey; length of service thus ranges from 1 year or less to more than 10 years depending on the year of graduation. *Planned migration within 5 years after the study was conduct- ed; 30% for all personnel; 33% for seniors; 40% for juniors. Table 2.--Turnover or Planned Migration within Five Years by Job Level in CPA Firms Simons (1960) Sorensen (l965) (All size firms- Large firms- Job Level actual turnover) planned migration Juniors . 37% 40% Semi-Senior 21% - Senior 22% 33% Supervisors or Partners 20% - Personnel at all levels - 30% Table 3.—-Percent of College Graduates Planning a Career in and Actually Entering Public Accounting 2 Planning a Career in % Actually Entering Source Public Accounting Public Accounting Simons (1960) 60% 70% Kollaritsch - 38% Leathers (1970) 43% - Leathers (1970) 58% * - *452 of the graduates were still working in public accounting at the time of the survey. 6 Turnover in Other Professions Comparable turnover data in other professions and for managerial personnel is scarce. Grossman (Leathers, 1970) attempted to obtain turnover (or retention) data for the legal and other professions. Based on his observations, he concluded that the turnover condition in public account- ing was not abnormal and that there was no increasing turn— over trend. Leathers (1970), based upon his reading of the literature in the area of personnel retention, felt that the turnover problem in public accounting is neither unique or abnormal. According to a Fortune survey of 60 companies turn— over among managerial and professional peOple had increased over that of five years earlier (Allbrook, 1968). The Fortune survey also found that turnover tends to cluster in the first five years out of school, particularly 30 to 40 months after starting on the job, and again between 6% and 8 years out of school. KrOpowski (1967) claims that over 50% of newly hired management trainees leave their firms Mdthin two years of being hired. An article in Nation's muuness (June, 1966) reported a 36% turnover rate within five years for technical personnel versus a 60% turnover fine for non-technical personnel. Within one year the rate flu technical personnel is 9% versus 15% for non-technical personnel. Although the turnover-retention problem does not appear to be either unique or abnormal to public accounting, this does not mean that the problem should be ignored. As Leathers (1970) stated in his report to the AICPA Subcom— mittee on Staff Retention, all that can be done to allevi— ate the problem should be done. Correcting the causes of turnover can alleviate or eliminate the various adverse effects of turnover. The Effects of Turnover Leathers (1970) describes some of the consequences of turnover in CPA firms: 1. an outflow of promising personnel, i.e. men with partner potential, and 2. a continuing or increasing shortage of capable staffmen, resulting in: a. inadequate service to clients, b. additional exits from the profession due to overwork, and c. a decline in interest in public accounting as a career. ' One important effect on CPA firms is the cost of turnover which includes recruiting, selecting, and training and develoPment until an individual reaches the point where he is efficient and productive enough to actually "earn" his salary. Based on informal discussions between this . a. .- ".. I- - ,.c .0 1 ho - :‘a ‘..‘¢. o ..- :' ... u -. .- ru- Fk‘l -oo'o.l , . - f“, In... - a... a l I ‘~ ‘ ‘0‘ I u. ‘ N.“ 't. 4 - _-‘ . _' l 8 writer and CPAs (partners and personnel managers), it is estimated that it generally takes about two years for a new staff member to reach this point. The CPA firm thus has a sizable investment in each staff member. Hinrichs (1966) indicates that the direct costs of hiring, training, compensating, and holding'high—talent personnel (scientists, engineers, managers, etc.) is con— servatively estimated at twice the level normally exper- ienced with other types of employees. The following ex- ample, with $8,000 and $12,000 salary assumptions, illus— trates the impact of a new recruit on the costs of a CPA firm. The costs will vary depending upon the individual's ability, the type or size of firm that he works for, and the extent of the firm's efforts in recruiting, selecting, and training personne 1 . Example: Assumption. Assumption I 11 Salary - Year 1 $ 8,000 $12,000 Recruiting, selecting, and training costs 1,000 3,000 Investment after Year 1 $ 9,000 $15,000 Salary and professional development costs:* Year 2 8,800 13,200 Year 3 9,700 14,500 Year 4 10,700 16,000 Year 5 11,800 17,600 Investment after Year 5 $50,000 $76,300 *Allowing a 10% increase (rounded to the nearest $100) to cover salary increases and professional development costs - 10% of Year 1 salary to obtain the Year 2 figures; 10% of previous year's figure to obtain the Year 3, 4, and 5 figures. ’9‘.- ,-,.. o «0-3. H». a... ‘n. 9: .h . x. ' 9 Recruiting, selecting, and training costs are a definite loss if a staff member leaves his firm. Also, his salary and professional deve10pment costs are a loss to some extent until the new recruit is fully efficient and produc— tive. If the individual can be retained for a longer period or if he stays with the firm permanently, the costs asso- ciated with turnover can be reduced. Hinrichs (1966) also points out the indirect costs associated with turnover, namely, the costs of employing an ineffective man. These costs tend to be long-term, diffi- cult to identify, and hard to deal with. Further, these costs are directly related to the importance of the indi- vidual's decisions and the areas in which he performs. The direct and indirect costs could be avoided by improving on the recruiting effectivenessof CPA firms. If CPA firms could predict which competent individuals would voluntarily leave and why they leave, the direct costs could be avoided by making efforts to retain these indi- viduals, as long as the costs of accommodating them is less than the loss resulting from turnover, or by recruit- ing only those who are likely to remain with the firm. 10 The Supply of and Demand for Accountants In the past CPA firms had a sufficient supply of accountants to fill the positions that were available. This was especially true because only public accounting experience was usually accepted to satisfy the experience requirements to obtain the CPA certificate. This created an apprentice type situation which forced staff members, who may have had other plans for a career, to stay with the CPA firm which employed them. After receiving the CPA certificate these individuals were likely to leave, and this condition may partially eXplain high turnover rates in the past. This apprenticeship requirement still exists to some extent today, but many states now accept other types of accounting exPerience to satisfy the experience require— ments for the CPA certificate. Of fifty—four CPA jurisdic— tions, only nineteen still require public accounting eXpe— rience (and five of these give partial credit for other types of accounting experience). The other thirty-five jurisdictions allow other types of accounting experience or require no experience under varying conditions (Behling, 1968). This means that CPA firms must now compete for the available supply of accountants. A survey of university accounting department -u «- 11 chairmen and businessmen in 1961 indicated that the demand for accountants exceeded the supply (Dilley, 1961). Carey (1965), based upon trends in pOpulation, GNP, and the number of CPAs over a fifty year period, projected an increasing demand for accountants. A sign of the shortage of capable accounting recruits can be evidenced from the desire of recruiters to hire more accountants than are available in recent years, the number of job offers accounting graduates have been receiving, and the rapidly rising starting salaries for accounting graduates. Table 4 presents some statistics on starting salaries from 1961 to 1971. The attitude of CPA firms toward turnover and the firing practices of CPA firms also reflect the shortage of accountants. Some CPA firms apparently feel that turnover provides room for new personnel, especially since Oppor- tunities for top positions are limited in CPA firms. They also feel that most of the turnover is among personnel who do not have partnership potential or any type of future with the firm. This planned turnover may be one reason why CPA firms have not done much work on the turnover- retention problem. Kollaritsch (1968) commented that CPA firms hire many more accounting graduatesthan they need and therefore hire turnover. Such attitudes and practices increase CPA firm costs and possibly create inefficiency . . c.” {4: ’5}: ’Un “Ct- ‘--. P. I! :‘s I 5. 12 Table 4.--Starting Salaries for College Graduates in Accounting, 1961-71 Public Accounting Private Accounting Year High Low Average High Low Average 1961* $530 $315 $428 $500 $333 $440 1966-67 NA NA 646 NA NA 637 1967*# 667 458 NA 667 567 NA 1967-68 750 600 697 NA NA NA 1968*# 750 500 NA 833 625 NA 1968-69 807 703 755 NA NA NA 1968-69 858 676 764 NA NA NA 1970 NA NA 850 NA NA NA 1971 NA NA 850 NA NA NA NA - Not available *High figures are for large CPA firms; low figures are for small CPA firms; average figures are for the average of all offers. The figures for other years are apparently for large firms only. #High figures are for large companies; low figures are for medium- size companies. The figures for other years are not associated with company size. Sources: Journal of Accounting, Aug., 1961; Practical Accountant, Jan./Feb., 1968 and May/June, 1969; informal discussions between the researCher and CPA firm recruiters for 1970 and 1971 figures. and poor service to clients. Perhaps CPA firms should be concerned with hiring and retaining the number of capable personnel necessary to meet their needs. Objectives of this Research Accounting research should include research on the "profession itself, its personnel, motivations, goals, ._. u ., 1, -- ..'. . h " I».- " .4- ‘ ‘ u. .f 'O i .1 "h.. ‘ p in-.. 13 Opportunities, etc., (Carey, 1965). Trump (1969), AICPA Director of Education, and the 1967-68 AICPA planning committee recommended that research be conducted into the causes of turnover in CPA firms of all sizes. A few studies (Ivancevich and Strawser, 1969; Ivancevich, Strawser, and Lyon, 1969; Sorensen, 1965; Hines, 1969: Simons, 1960) have examined various attitudes of CPA firm personnel toward the public accounting profession. Also, some studies (Grossman (Leathers, 1970); Capin, 1969; Hines, 1969; Simons, 1960; Sorensen, 1965) have attempted to summarize reasons for turnover in CPA firms. Two studies (Herzberg, Mausner, and Snyderman, 1959; Wernimont, 1966) have investigated certain attitudes of accountants in industry toward their jobs. In addition to the studies referred to above, several other articles and publications (see the bibliography items marked with an asterisk) give evidence of the growing interest of the accounting profes— sion in its personnel and their recruitment, motivation, retention, professional development, etc. In general, the objectives of this research project were to: l. examine certain attitudes about the public accounting profession at the junior, semi- senior, and senior levels, 2. determine the causes of turnover, and 14 3. make recommendations which might be useful in attempts to retain competent personnel and to determine which personnel are likely to result in turnover. The research results should aid managers and part— ners in CPA firms in making the work situation more attrac- tive, potentially increasing the retention rates. Also, the results might be helpful in recruiting and selecting personnel who are more likely to remain with the firms. Accounting faculty and students might find the results beneficial in career counseling and planning. In addition, there may be implications for the education and training of accountants with regard to their ability to c0pe with their environment on the job and off the job. General Hypotheses March and Simon (1958) have described two important aspects of the turnover-retention problem in their discus- sion of the inducements-contributions balance, i.e., the organization's success in arranging payments (not neces- sarily just monetary) to its participants adequate enough to motivate their continued participation in the firm. They stated: The inducements-contributions balance is a func- tion of two major components: the perceived desirabilities of leaving the organization and the perceived ease of movement from the organ- ization. The perceived desirability of movement 15 is a function of both the individual's satisfac- tion with his present job and his perception of alternatives that do not involve leaving the organization. The perceived ease of leaving the organization is a function of the number of extraorganizational alternatives received. Vroom (1964) prOposed a theory of human motivation which takes as its context the individual in the world of work. He also prOposed that satisfaction with the job is significant in remaining in the job. He uses the basic concept of "valence" as a key notion, defining valence as "the anticipated satisfaction from an outcome" or "the attractiveness of a goal or outcome." Vroom's prOpositions would lead one to infer that the probability of resignation would be a function of the difference in the strength of two forces -- those acting on the person in the direction of remaining in his present job and those acting on him in the direction of leaving. The former set of forces are assumed to be reflected in job satisfaction (or payments to induce continued employment). The more satisfied the individual is, the stronger the force on him to remain in his job. The forces to leave his present position are assumed to be a function of the attractiveness of outcomes which cannot be attained without leaving his position (most notably the attractiveness of other positions) and of the expectancy with which these 16 outcomes can be attained. CPA firm staff members are naturally exposed to other job Opportunities as they carry out their job assign— ments. Competent staff members have and should continue to have good Opportunities for movement as a result of the excess demand for their skills. This condition adds to the importance of CPA firms attempting to keep their personnel satisfied in order to retain them. Some Factors Related to Job Satisfaction and Turnover Blum and Naylor (1968) suggested that three sets of variables are important in the consideration of job satis— faction and turnover. The job-related variables are connected with the job environment. The community-related variables are connected with the social and cultural environment of the community. The individual variables are concerned with the individual's age, family background, educational background, family status, etc. A fourth set of variables can be identified. This set, the personal variables, are concerned with an indi— vidual's family life and personal interests and the feelings cfifthe spouse toward the job and type of career. To the extent that the job interferes with the personal variables jkfl>satisfaction may decrease and even result in turnover. 17 Hypotheses The general hypotheses, which will be more fully stated in the next chapter were: 1. satisfaction with job-related, community- related, and personal variables is related to company size and job level, 2. satisfaction with needs is related to com- pany size and job level, and 3. satisfaction with job-related, community- related, and personal variables and needs will be related to turnover. Summary Retention of capable personnel at the junior, semi— senior, and senior levels is an apparent problem to CPA firms of all sizes. Turnover statistics indicate that CPA firms lose 40% to 60%.Of such personnel within five years after they are hired. Although the problem is not unique to the public accounting profession, CPA firms should be able to reduce the costs associated with turnover, improve service to their clients, reduce the out-flow of personnel with partnership potential, and alleviate the shortage of competent personnel at the junior through senior ranks if the causes of turnover can be identified and corrected. The objective of this research project was to examine certain attitudes of CPA firm staff members to identify the areas where CPA firms could concentrate their 18 efforts regarding staff retention. Based upon the research findings of others, it was hypothesized that satisfaction with certain needs would vary depending upon company size and job level and that some of these factors and needs would be related to turnover. “a. v CHAPTER II RESEARCH METHODOLOGY The specific hypotheses tested in this research project were organized into three groups: need deficiency and importance hypotheses, job satisfaction hypotheses, and turnover hypotheses. They were based upon previous research and also upon various factors that are Often thought to be related to satisfaction and turnover in pub- lic accounting. A four—part questionnaire was designed to measure need deficiency and importance, job satisfaction, professional-bureaucratic and cosmOpolitan—local orienta- tions, and certain biographical data at the junior, semi- senior, and senior levels of CPA firms of all sizes in Michigan. All staff members at these levels for co- Operating firms received the questionnaire. Eight to nine months later co-Operating firms identified individuals who had left as voluntary or involuntary turnover. Two analyses were performed. The first examined attitude and orientation scores as a function of organization level and size. The second analysis considered differences between 19 ’ 1 0' .o 0' .. .-‘ ,.07 20 the attitude and orientation scores for: l) voluntary turnover, 2) involuntary turnover, 3) staff reduction, and 4) those who remained with their firms. Background Research and Hypotheses Need Deficiencypand Importance Hypotheses Maslow (1954) develOped a theory of motivation based upon a hierarchy of human needs, i.e., human wants and desires. According to this theory, human behavior is moti- vated by offering the individual Opportunities to satisfy certain of his needs which are still unfilled. Three im- portant aspects of Maslow's theory are: 1. the next higher level of needs does not become a motivator unless the previous level of needs is relatively satisfied, 2. at any one time two or more types of needs, working in combination, are likely to moti— vate behavior, and 3. the extent to which each of the needs is satis- fied will vary from one individual to another. Maslow's hierarchy of needs is structured as follows (from lowest to highest order): physiological needs safety needs belongingness and love needs esteem needs self-actualization needs. Ln-thI—i O 21 In present—day society the lower order needs (Physiological, safety, and belongingness and love) are well satisfied and the higher order needs (esteem and self- actualization) are satisfied to some extent (Hinrichs, 1966). Thus, the higher order needs, which are less satis— fied, become more important as motivators of behavior. Since the theories of March and Simon (1958) and Vroom (1964) pr0pose that satisfaction with the job should in— duce continued employment with the organization, CPA firms might be able to improve on the retention of personnel by providing a work environment which allows staff members to satisfy their unfilled needs. Needs and organizational level. Several studies have examined the need satisfaction or deficiency and need importance of managers. These terms are defined as follows: 1. need deficiency or satisfaction — the degree to which an individual's needs are not presently filled. 2. need importance — how important is the need to the individual. In accordance with Maslow's theory, as one level of needs becomes relatively filled, the next level becomes important in motivating an individual's behavior. As an individual progresses through successive organizational levels, the organization would be expected to motivate him 22 by allowing him to fill more needs (i.e., move to succes- sively higher-order needs to obtain satisfaction) and to fill more of each need. Also, at higher organizational levels the individual has more control over his environment and is more free to seek out the fulfillment of highly un- filled needs, primarily his higher-order needs. Need deficiency was found to be lower at succes— sively higher levels of management (Porter, 1961 & 1962: E1 Salmi and Cummings, 1968 & 1970; Rosen, 1961; Opinion Research Corporation, 1962; Haire, Ghiselli and Porter, 1963). However, no significant differences were found in need importance between levels of management (Porter, 1963a; El Salmi and Cummings, 1970; Haire, Ghiselli and Porter, 1963). Two studies (Ivancevich and Strawser, 1969; Ivancevich, Strawser, and Lyon, 1969) examined the needs of CPAs at the supervisor through partner level of large (Big-Eight) CPA firms and small (Non—Big-Eight) CPA firms. They found that middle level accountants (supervisors and managers) had greater satisfaction than t0p level account- ants (partners and principals) in two of three need areas (social, esteem, or security) depending on company size. Additionally, they concluded that middle level accountants had greater satisfaction than tOp level accountants with ”'- ., .. -O' “I ..ou-O v A» I. n ‘ .nk .- ~'0:' h...‘ 23 between four and six of the twelve or thirteen job charac- teristics studied. Only a few differences between need importance scores were found across organizational levels for managers by others. Thus, it would be reasonable to expect similar results in CPA firms in the absence of evidence to the contrary. Therefore, the following hypotheses were made: H—I-l: Need deficiency varies directly with organizational level, from senior through junior (i.e., will be lower at higher levels), in CPA firms of all sizes. H—I-2: Need importance will not vary with organizational level in CPA firms of all sizes. Needs and organization size. As organizations grow larger, the need for control, coordination, and specialization increases. Thus, imper- sonal controls tend to increase, Opportunities to partici- pate and fill needs decrease, and the number of interactions between individuals multiply rapidly. It might be expected, then, that individuals in large organizations would be less satisfied than individuals in smaller organizations. Previous research (Porter, 1963c) indicated that there was less need deficiency for lower levels of manage- ment in smaller companies (less than 5,000 employees). 24 However, in large companies (5,000 or more employees) there was less need deficiency for higher levels of management. No differences in need deficiency were found for company size in other studies (El Salmi and Cummings, 1968 & 1970). Middle level accountants were found to have lower need deficiency with the five need areas in large CPA firms than in small CPA firms (Ivancevich, Strawser, and Lyon, 1969). However, for top level accountants, those in small firms had lower deficiency with the esteem and autonomy needs than those in large firms. Additionally, need deficiency with several job characteristics was lower in large CPA firms than in small CPA firms for both tOp and middle level accountants. The findings on CPA firms generally indicate lower deficiency in large CPA firms than in small CPA firms. Possibly large CPA firms have fewer employees concentrated at one location (office) than other types of organizations, and therefore have fewer impersonal controls and offer more Opportunities for participation and fulfillment of various needs than other types of organizations. In addition, the assignments, rewards, and advancement Opportunities in large CPA firms might be more attractive than those in small CPA firms. No differences in need importance across .fi‘ co 25 organization size for managers were found by others (Porter, 1963c: El Salmi and Cummings, 1970). Similar results might be expected for CPA firms in the absence of any evidence to the contrary. Therefore, the following hypotheses were made: H—I-3: Need deficiency for each organizational level in CPA firms varies directly with the size of the firms, from largest through smallest (i.e., will be lower in larger firms). H-I-4: Need importance will not vary with organization size at all organizational levels in CPA firms. Needs and the individual variables. Other studies of CPA firms (Ivancevich and Strawser, 1969; Ivancevich, Strawser, and Lyons, 1969) did not find any significant differences for the individual variables such as age, sex, marital status, grade point average, etc., for any of the need deficiency items. Thus, it appears logical to make the following hypotheses: H-I-S: Need deficiency will not vary for the individual variables in CPA firms of all sizes. H-I-6: Need importance will not vary for the individual variables in CPA firms of all sizes. JOb Satisfaction Hypotheses The job satisfaction of various occupational groups has been extensively investigated. Attempts have been made ,, I 26 to relate job satisfaction and job behavior such as turn- over, absenteeism, and productivity. After reviewing several studies, Vroom (1964) concluded that turnover is probable when job satisfaction is low. Job satisfaction is a measure of the attitudes of employees toward their company, their job, their fellow employees, and other psychological objects in the work environment (Beer, 1964). Whereas job satisfaction measures the attitudes of an individual toward certain psychological objects in the work environment, need satisfaction measures the extent to which these same psychological objects satisfy the individual's needs. When an individual says that he is satisfied with his job, in effect he is saying that his needs are satisfied as a result of having the job. To the extent that an organization provides a satisfying environ- ment, the forces acting on the individual to remain on his job increase as the attractiveness of his job increases. JOb satisfaction and organizational level. Several of the job satisfaction studies conducted by others indi- cated that job satisfaction increases at each higher organ- izational level: for management versus non-management (Ash, 1954; Campbell, 1948; Hull & Kolstad, 1942; Kolstad, 1944: Morse, 1953; Handyside, 1961), and within management (Benge, 1944: Fortune, 1950; Browne and Neitzel, 1952). 27 Also, since job satisfaction and need satisfaction are concerned with the same psychological objects in the work environment, the findings that need satisfaction is generally greater at successively higher levels of manage- ment imply that job satisfaction should be greater at higher organizational levels. If the needs are more satis- fied, it would be expected that attitudes toward the job and various factors in the work environment should reflect greater satisfaction. The role of the intrinsic and extrinsic job—related variables upon the job satisfaction of different occupa— tional levels and different organizational levels have been investigated. Whereas the intrinsic variables are concerned with the content of the job, the extrinsic variables are concerned with the context of the job. Higher occupational levels value the intrinsic variables more than the lower occupational levels while the lower occupational levels value the extrinsic variables more than the higher occu- pational levels (Centers and Bugental, 1966; Friedlander, 1964; Kaplan et a1, 1969). Job satisfaction is derived from the intrinsic variables for higher level jobs (Lahiri and Srivasta, 1967). Since accounting jobs are classified aflwng the higher level occupations, accountants should Stress the intrinsic variables. However, job satisfaction 28 ‘with the intrinsic variable should be greater for higher job levels within CPA firms. Therefore, the following job satisfaction hypothesis was made for this research project: H-II-l: Satisfaction with the job-related variables varies directly with organiza— tional level, from senior through junior (i.e., will be higher at higher levels), in CPA firms of all sizes. JOb satisfaction and organization size. A few studies have examined the relationship between job satis— faction and organization size. Benge (1944) and Talacchi (1960) found greater satisfaction among employees of smaller companies. However, these results should be care- fully interpreted since neither study was clear on the company size, the number of respondents, or the subunit sizes. Sorensen (1965) found that job satisfaction did not vary with organization size (i.e., the size of the offices in four large CPA firms). Whereas the findings on need satisfaction and organization size for managers imply greater job satisfaction in smaller firms for lower level personnel (Porter, 1963c), the findings for accountants imply greater jOb satisfaction for all personnel in large CPA firms (Ivancevich, Strawser, and Lyon, 1969). Thus, the following hypothesis was made for CPA firms: 29 H-II-Z: Satisfaction with the job-related variables for each organizational level in CPA firms varies directly with the size of the firms, from largest through smallest (i.e., will be higher in larger firms). Job satisfaction and other variables. Besides the job-related variables, community-related and personal vari— ables may affect the job satisfaction of employees (Blum and Naylor, 1968). Literature reviews (Ivancevich and Donnelly, 1968; Gilmer, 1966) have indicated that job satis— faction was found to be generally high for young workers, declines to a low point in the middle and late twenties, and then to begin to increase in the early thirties and to continue to rise until middle age. During middle age there is a slight decline, but in the late middle ages it increases again until retirement. These same literature reviews indicated that some research studies have found that individual variables such as age, sex, marital and dependency status, intelligence, education, pay level, etc., are not related to job satisfaction. Gibson and Klein (1970) suggest that the cirvi- linear relationship is actually the combination of two linear curves, one for the relationship between satisfac- tion and age and the other for the relationship between satisfaction and length of service with the organization. They found that satisfaction increased with age, but that ‘.- .u 30 satisfaction decreased with length of service until leveling off after twelve years of service. Individual preferences, rather than organization levels or sizes, could explain any relationships between personal and community-related variables and job satisfac- tion. Although most of the participants in this research study were expected to range in age only from their early twenties to early thirties, some variation in job satis- faction may be found. Also, most of the participants would be in their first five years of service with their firms, and job satisfaction should vary depending upon the length of service. JOb satisfaction would not be expected to vary with other individual variables. Therefore, the remaining job satisfaction hypotheses made are: H-II-3: There will be no significant differ- ences in satisfaction with the community— related variables with regard to either firm size or job levels in CPA firms. H-II—4: There will be no significant differ- ences in satisfaction with the personal variables with regard to either firm size or job level in CPA firms. H—II-S: JOb satisfaction will be greater at successively higher ages in CPA firms of all sizes. H-II-6: JOb satisfaction will be lower at successively longer lengths of service in CPA firms of all sizes. w. . «b. .n 31 H-II-7: Job satisfaction will not differ sig- nificantly for other individual variables in CPA firms of all sizes. Orientation Hypotheses Sorensensen (1965) found that partners and managers in large CPA firms were bureaucratically oriented, while staffmen (juniors through seniors) were professionally oriented. The following hypotheses were develOped for this research: H-III-l: There will be no significant differ— ences in orientation scores for either job level or firm size in CPA firms of all sizes. H-III-Z: Orientation scores will not differ significantly for the individual variables in CPA firms of all sizes. Turnover Hypotheses Intelligence tests, aptitude tests, interest inventories, personality tests, job satisfaction inventories, and biographical data (individual variables) have been used as predictors of turnover for various occupational groups. In addition, many job-related, community related, personal, and individual variables have been found to be related to turnover (Schuh, 1967; also, see bibliography items marked with #). The turnover hypotheses have been stated in the following groups: 32 1. Group IV A--Turnover Hypotheses Concerning JOb Satisfaction, 2. Group IV B—-Turnover Hypotheses Concerning Need Deficiency and Importance, 3. Group IV C--Turnover Hypotheses Concerning Orientations, and 4. Group IV D--Other Turnover Hypotheses. Turnover was classified into two types: voluntary and involuntary. For this study, voluntary turnover was defined in terms of an individual who was making satis- factory progress at the time he gave his termination notice and who was one that the firm would have preferred to retain. Involuntary turnover was defined in terms of an individual who was not making satisfactory progress and did not have a future with the firm; in addition, the firm either let the individual go or planned to let him go in the near future. Turnover was analyzed with job satisfac- tion, need importance, need deficiency, orientation scores, and the individual variables. Job satisfaction and turnover. Vroom (1964) cites seven research studies which found that the probability of turnover increased as job satisfaction decreased. Sorensen (1965) found that members of CPA firms who were planning to leave their firms were experiencing lower overall job satisfaction. o o . 33 A few studies using accountants as the subjects examined reasons given for leaving CPA firms. Some indi— cated that a better position elsewhere or dissatisfaction ‘with progress in the firm were reasons for leaving (Capin, 1969; Grossman (Leathers, 1970); Hines, 1969; Simons, 1960). Thus, advancement or growth is apparently related to turn- over. A dislike for the nature of public accounting work and dissatisfaction with compensation were also indicated as causes of turnover (Hines, 1969; Simons, 1960). Unfavorable working conditions, such as, overtime, out-of—town, overnight travel, etc., were also found as reasons for leaving CPA firms (Capin, 1969; Grossman, (Leathers, 1970); Hines, 1969: Simons, 1960). Some person- nel left their firms to live in a smaller community or nearer to relatives (Grossman, (Leathers, 1970); Capin, 1969). A few returned to school for advanced study, in many cases to prepare for a career outside public account- ing (Simons, 1960: Grossman, (Leathers, 1970); Capin, 1969; Carson, 1958). Finally, many who left never intended to make public accounting a career. They were using public accounting as a stepping stone (Simons, 1960). In CPA firms staff members at the lowest job levels (juniors, semi-seniors, and seniors) are likely to be assigned tedious, repetitious work and may have to carry 34 out their assignments under unsatisfactory working condi- tions, e.g., overtime, travel, etc. (Easton, 1967; Half, 1968: Lowe, 1965). As previously indicated, turnover is highest at these same job levels. Perhaps turnover may be caused by the nature of work assignments and working conditions. Opportunities for advancement may be limited in some firms or blocked in others. Individuals may feel that prestige or status is greater with a larger CPA firm or outside public accounting. Compensation may be better with other CPA firms or outside public accounting. Thus, if an individual perceives that a change of jobs will alleviate unfavorable conditions or that an Opportunity elsewhere is too good to pass up, voluntary turnover is likely to occur. Some aspects of the work environment of accountants in public accounting should be similar to those of other higher-level occupations. Therefore, the job—related variables which are related to turnover in these other occupations may be related to turnover in public accounting. Engineers (Boyd, 1961), professional personnel (Rosen, 1961), and administrative personnel (Disney, 1954: Ronan, 1967) left their jobs due to dissatisfaction with opportunities for advancement or personal growth in their IQ‘.‘ ado-c '9.., 0.. ._‘. 1" ' o .‘rv 35 firms. Both professional (Boyd, 1961) and administrative (Ronan, 1967) personnel have left their firms for positions which provide better Opportunities for achievement. In addition, some administrative personnel (Disney, 1954; Ronan, 1967) and engineers (Boyd, 1961) apparently felt that compensation was a reason to change jobs. Dissatisfaction with working conditions was a cause for the turnover of some administrative personnel (Disney, 1954), but no relationship between working conditions and turnover was found in another study (Ronan, 1967). The adequacy of supervision or relations with supervision caused professional (Rosen, 1961) and admin- istrative (Disney, 1954: Ronan, 1967) personnel to leave their firms. Co-workers relations were related to the turnover of engineers (Boyd, 1961) and scientists (Even, 1963), but not to the turnover of administrative personnel (Ronan, 1967). Company policy and administration was sufficient reason for some professional (Rosen, 1961) and administra- tive (Ronan, 1967) personnel to leave their jobs. Whereas the nature of the work and interference with family and personal life were found to be reasons for the turnover of accountants, neither was related to the turnover of 36 administrative personnel (Ronan, 1967). Therefore, the following turnover hypotheses were made: H-IV A-l: Individuals at the junior through senior levels of CPA firms of all sizes who remain with their firms will have greater satisfaction with the job-related variables than individuals at the same level who leave their firms. H-IV A-2: There will be no differences in job satisfaction with the job-related vari— ables among the various turnover types. H-IV A-3: Individuals at the junior through senior levels of CPA firms of all sizes who voluntarily leave their firms will have lower satisfaction with the personal and community— related variables than all other individuals at the same levels. H-IV A-4: No differences in satisfaction with the personal and community-related variables will be found between those who remain, leave involuntarily, or leave as a result of a staff reduction. Needs and turnover. No attempts to relate need deficiency or need importance to turnover were found in the literature. However, since the lower order needs should be relatively well satisfied for most accountants, those individuals who voluntarily leave their firms likely vmuld'be less satisfied with the higher order needs, as indicated by both lower need satisfaction and greater reed deficiency. Also, they likely would have placed Susater importance on the higher order needs. Failing to 37 achieve their desired level of need satisfaction with their present firm, they would accept Opportunities to change to a job that they perceive as a better means to their goals. Thus, the following turnover hypotheses were made: H-IV B-l: Individuals who leave CPA firms Of all sizes will have greater need deficiency than those who remain. H-IV B-2: Individuals who voluntarily leave their firms will have greater need deficiency than those terminated by the firm. H-IV B—3: There will be no differences in need deficiency between those who involuntarily leave their firms and those who leave as a result of a staff reduction. H-IV B-4: Individuals who leave CPA firms of all sizes will have greater need importance than those who remain. H-IV B—5: Individuals who voluntarily leave CPA firms of all sizes will have greater need importance than those terminated by their firms. H—IV B-6: There will be no differences in need importance between those who involuntarily leave their firms and those who leave as a result of a staff reduction. Orientations and turnover. Two social identities, cosmopolitans and locals, have been used to explain some Of the problems in organizations, e.g., turnover, communi- cation of results, multiple career lines, differential incentive systems, needs for loyalty versus expertise, etc. {Hmse social identities may affect the level of loyalty to t1memploying organization, commitment to specialized or no. 38 professional skills, and reference group orientations (Gouldner, 1957: 1958). CosmOpOlitans are those low on loyalty to the em— ploying organization, high on commitment to specialized organizational skills, and likely to use an external refer- ence group orientation. Locals are those high on loyalty to the employing organization, low on commitment to specialized or professional organizations, and likely to use an inner reference group orientation. It was’expected that individuals with significantly higher cosmOpOlitan orientations would voluntarily leave their firms since they would more likely be dissatisfied with conditions and Opportunities in their firms. Those who involuntarily leave their firms might have higher local orientations since they would probably realize that their Opportunities elsewhere are limited. The following hypotheses were made: H-IV C-l: Individuals in CPA firms of all sizes who voluntarily leave their firms will have a higher cosmOpOlitan orientation than all other personnel. H-IV C-Z: Individuals in CPA firms of all sizes who involuntarily leave their firms will have a higher local orientation than all other personnel. Sorensen (1965) studied the professional and lumeaucratic orientations of members of large CPA firms. 39 He found that high professional orientation was not related to overall job satisfaction and that those with low bureau- cratic orientation were less well satisfied. Also, he found that staff personnel tended to be professionally oriented whereas managers and partners tended to be bureau- cratically oriented. Thus, the implication is that either orientations changed during an individual's tenure with his firm or only the bureaucratically oriented survived to reach the higher job levels. An examination of the conflict and interdependence of the processes of professionalization and bureaucratiza- tion in large CPA firms found that the more highly profes- sionalized the organization was, the more highly centralized it is and the smaller is its administrative component. Also, as organizations become larger and more complex, technically, strong patterns of punishment-oriented bureauc- racy may form which are not found in smaller organizations (Montagna, 1968). Since large organizations are bureaucratically oriented, it was expected that individuals with signifi- cantly higher professional and/or significantly lower bureaucratic orientations would voluntarily leave large CPA firms. In smaller firms individuals with significantly higher professional and/or significantly higher bureaucratic fl. 40_ orientations probably would voluntarily leave since the firms may not be professional enough or bureaucratic enough to satisfy them. Since the involuntary turnover group may lack technical abilities and personal qualities required for a career in public accounting, they might have signifi— cantly lower professional orientations. The following hypotheses were made: H-IV C—3: Individuals who voluntarily leave their firms will have higher professional and/or lower bureaucratic orientations in large CPA firms or higher professional and/or higher bureaucratic orientations in smaller CPA firms than those who remain with their firms. H-IV C-4: Individuals in CPA firms of all sizes who involuntarily leave their firms or leave as a result of a staff reduction will have lower professional orientations than those who voluntarily leave their firms and those who remain with their firms. Other turnover hypotheses. For a large CPA firm, Capin (1969) found that 61%.of the turnover was voluntary and 39% was involuntary (based upon approximately 4,400 who left out of a total of 7,500 professional employees). Gnossman (Leathers, 1970) and Capin (1969) found that the two primary reasons given for involuntary turnover were a lack of technical ability, and a lack of personal qualities. Other reasons they found for involuntary turnover were an tundJlingness to make the personal sacrifices called for |oz 'l .. . vii ”*0. 41 in public accounting, initially hired for a limited period, unprofessional conduct, and to relieve overstaffing. It might be expected that those lacking in tech- nical ability will be weeded out within the first couple Of years after starting with their firms. During this period they should be at the junior level. In later years and at the semi-senior and seniOr levels involuntary turnover would then be expected because the individual was lacking in personal qualities. Although this study was conducted during a period of slow recovery from period of poor economic conditions, it is assumed that any staff reduc— tions which might accompany such conditions had been com- pleted before the questionnaires were distributed. Thus, the following turnover hypotheses were made: H—IV D-l: At the junior level in CPA firms of all sizes involuntary turnover will ex- ceed voluntary turnover in magnitude in most firms. H-IV D—2: At the semi-senior and senior levels in CPA firms of all sizes voluntary turnover will exceed involuntary turnover in magnitude in most firms. H-IV D-3: At the junior level in CPA firms of all sizes the primary reason for involun- tary turnover will be a lack of technical abilities more often than a lack of personal qualities or a staff reduction. H-IV D-4: At the semi—senior and senior levels in CPA firms of all sizes the primary reason for involuntary turnover will be a .I p 5 U . l... :.. '-- .QQG‘QI l vac-gun \- n-a. a. I . . .n-ovu I .— .va-v.o ' u I.- H '“I .ll ' w... . a "I-.. ~. 0- l “ ‘1 n._ .- ‘- ‘u > - 42 lack of personal qualities more often than a lack of technical abilities or a staff reduction. Since it was expected that most respondents in this study would be in their twenties or early thirties, a large portion of the sample should be at a point of low job satis— faction and therefore more likely to leave (Ivancevich and Donnelly, 1968; Gilmer, 1966; Gibson and Klein, 1970). Thus, the following hypothesis was made: H—IV D—5: Voluntary turnover will be greater at all levels in CPA firms of all sizes for individuals in their middle or late twenties. Some female accountants, if married, may be reluctant to change jobs or move to another city; other female accountants who are willing to change jobs likely will find that they have fewer Opportunities to do so than male accountants. On the other hand, married female accountants are likely to voluntarily leave to raise a family or to move because their husbands change jobs or receive transfers. Other female accountants may voluntarily leave when they are married. Thus, the next hypothesis nmde was: H-IV D—6: There will be no differences in the types of turnover among male and female accountants in CPA firms of all sizes. Individuals with fewer family responsibilities may find it easier to change jobs. This would include single 43 individuals and married individuals with few or no children or other dependents. Thus, it was hypothesized that: H-IV D-7: Individuals in CPA firms Of all sizes who voluntarily leave their firms will have fewer family responsibilities than all other personnel. Since some individuals do not plan to make a career of public accounting, the original or present career Objec- tives of CPA firm staff members should be related to turn- over. They would be expected to leave their firms when the time is right, i.e., when they have achieved what they entered public accounting for. Therefore, another hypoth- esis made was: H-IV D—8: Individuals in CPA firms of all sizes who voluntarily leave their firms are more likely to have career plans outside of public accounting than all other personnel. CPA firms had the following preferences for minimum and ideal grade point averages for college education accord- ing to a study by Keller (1968): Minimum Ideal Overall B to C+ B+ Accounting Courses B A to B+ Also both small and large CPA firms believed that a master's degree, or to some extent a law degree, is desirable to prepare an individual for a position of staff accountant. Two studies (Roy and MacNeill, 1967: Report Of the Committee on Education and Experience Requirements for 44 $255, 1969) have described the educational qualifications needed by CPAs. They indicated that education beyond a bachelor's degree, possibly leading to a master's degree, was essential. Since CPA firms apparently hire highly qualified accountants, it might be expected that such staff members would receive offers to change jobs or might leave their firms to realize their potential better elsewhere. Boyd (1961) found that grade point average was related to turnover for engineers. Individuals with poor educational preparation or low grade point averages might be involun- tarily separated from their firms. Thus, it was hypothe- sized that: H-IV D-9: Individuals in CPA firms of all sizes who voluntarily leave their firms will have higher educational attainments than all other personnel. H-IV D-lO: Individuals in CPA firms of all sizes who involuntarily leave or leave as a result of a staff reduction will have lower educational attainments than those who voluntarily leave their firms and those who remain with their firms. Most CPA firms were found to prefer new staff members to have some prior experience in business or public accounting (Keller, 1968). Thus, it might be expected that individuals with prior experience in public accounting would be more satisfied with the profession and would not be as likely to voluntarily leave their firms. Also, it 45 might be logical to eXpect that individuals with prior experience in organizations outside of public accounting would have moved into public accounting because of dis— satisfaction elsewhere and would not be as likely to voluntarily leave their CPA firms. Thus, the last turnover hypothesis was: H-IV D-ll: Individuals in CPA firms of all sizes who voluntarily leave their firms will have less prior experience in public accounting or in non-public accounting than all other personnel. The Measurement Instruments To measure the variables a four-part questionnaire was designed which incorporated existing instruments to measure the factors described above (see Appendix A for a c0py of the questionnaire). Need Deficiency and Importance Porter (1961-1964) develOped a modified Maslow—type hierarchy of needs in his research. He included fifteen jOb qualities or characteristics in his Need Satisfaction Questionnaire. Thirteen Of these were specific to only one of the need areas. Two others were specific to two or more need areas (see Fig. 1). For each job characteristic, subjects were asked to give the following three ratings on a seven point scale: 46 I. Security Needs 1. The feelings of security in my position. II. Social Needs 1. The opportunity, in my position, to give help to other people. 2. The opportunity to develop close friendships in my position. III. Esteem Needs 1. The feeling of self-esteem a person gets from being in my position. 2. The prestige of my position inside the company (i.e., the regard received from others in the company). 3. The prestige of my position outside the company (i.e., the regard received from others not in the company). IV. Autonomy Needs 1. The authority connected with my position. 2. The opportunity for independent thought and action in my position. 3. The opportunity, in my position, for participation in the setting of goals. 4. The opportunity, in my position, for participation in the determination of methods and procedures. V. Self-Actualization Needs 1. The Opportunity for personal growth and development in my position. 2. The feelings of self-fulfillment a person gets from being in my position (i.e., the feeling of being able to use one's own unique capabilities, realizing one's potentialities). 3. The feeling of worthwhile accomplishment in my position. VI. Non-Specific Needs 1. The pay for my position 2. The feeling of being-in-the-know in my position. Fig. 1. Job Characteristics Included in the Porter Need Satisfaction Questionnaire ~u '\ 47 (a) How much of the job characteristics is there now in your position? (b) How much of the job characteristic should there be in your position? (c) How important is this job characteristic to you? Need deficiency was measured by subtracting the rating for (a) from the rating for (b). In those few cases were the rating to (a) was greater than the rating to (b), the difference (a negative number) was retained in Obtain- ing the average for a group of subjects and was interpreted as indicating even less dissatisfaction than a zero need deficiency score would indicate. Need importance was determined from the response to the third question. A numeric rating scale ranging from "one" to "seven" was presented for the answer to each of the three questions for each job characteristic. "One" on the left side of the scale indicates the minimum or lowest amount of the item or its importance; "seven" on the right side of the scale indicates the maximum or highest amount of the item or its importance. 48 Example: 8. The feelings of security in my position: Minimum Maximum (Low) (High) a. How much of the characteristic is there now connected with ~\ your position? 1 2 3 4 5 (E// 7 b. How much of the characteristics do you think should be con- , nected with your position? 1 (a) 3 4 5 6 7 c. How important in this position characteristic to you? 1 2 3 4 @ 6 The need deficiency score for the example would be four (the answer to (b) minus the amount to (a), i.e., six minus two equals four), indicating a fairly high degree Of deficiency in filling the individual's security needs. The need importance score for the example would be five, indi- cating that the individual attaches a relatively high degree of importance to feeling secure in his position. JOb Satisfaction Part II of the questionnaire was designed to mea- sure overall job satisfaction and job satisfaction with the jOb-related variables, community-related variables, and personal variables. The variables were selected based upon their expected relevance to the Objectives of the study. A review of the literature, personal expectations, and discussions between the researcher and personnel managers or partners in CPA firms indicated the variables I I 1 49 which seemed to be most relevant. A seven-point numeric rating scale was presented for the response to each ques— tion, with the left end of the scale ("one") indicating "Very Unsatisfactory" and the right end ("seven") indi- cating "Very Satisfactory". To Obtain factors for analysis of the responses to the questions for Part II of the questionnaire, clusters were developed from the intercorrelations between the items. The resulting correlation matrix was then arranged by a computer program so that highly intercorrelated items were clustered together (see Tables 6 and 7 in Appendix B for the correlation matrices). The factors are listed in Fig. 2. Bureaucratic and Professional Orientations A version of Sorensen's scale was used to measure bureaucratic and professional orientations. Five profes- sional and five bureaucratic items were selected and used here from 67 items used by Sorensen. These items made up Part III of the questionnaire (see Fig. 3 for a classifica- tion of the items used). Two questions were asked for each item: a. Do you think CPA's should approve Of this practice? b. Does this practice exist in your office? ‘I 3' 50 The nature of public accounting work in general Factor I The Nature of the WOrk 25. The nature of work assignment 26. Treatment as a professional by superiors 35. Overall satisfaction Factor II The Pressures of the Job 13. Overtime requirements 19. 33. The pressures of the job Factor III Performance and Progress 2. Progress expected for promotion and job retention 4. Progress expected toward completion of CPA exam 10. Performance appraisals ll. Contribution of superiors to professional growth 15. Communication of company policies by firm l6. Opportunities to engage in firm training programs 21. Communication of progress and performance by superiors 29. Communication of work review by superiors Factor IV Professional Activities and Development 1. Opportunities to engage ineducational and professional development programs outside the firm 7. Firm's attitude toward professional organization involvement 18. Firm's attitude toward professional organization membership 20. Firm's attitude toward professional reading 27. Reimbursement for professional activities and development Factor V The Diversigy of the Work 12. Opportunities for transfers between areas of specialty 28. The diversity of work assignments Factor VI Pay 8. The adequacy of fringe benefits 9. The determination of salary increases 22. The competitiveness of the firms pay scales Factor VII Personal Variables 23. 24. 31. 32. Fig. 2. Distance at which located from relatives Time allowed by job for family and personal interests Satisfaction of spouse with current job and firm Satisfaction of spouse with career in public accounting Job Satisfaction Factors 51 Factor VIII Community-Related Variables 14. Cultural environment of community 17. Social environment of community 30. Size of the community Fig. 2. Continued his I" ‘H 0‘) 52 I. Bureaucratic Items 1. 2. 3. 5. In a particular local office, CPAs are permitted to practice their ideas of what are the best accounting theories and practices even though the firm prefers other views. CPAs should go out at their way to help the firm present a united front to clients and other firms in accounting matters, even if they (the CPAs) personally disagree with the firm's position. A particular CPA office is concerned with its CPAs private lives away from the office. Some CPA firms require their CPAs to schedule and use procedures in their work in such a way that a replacement could take over at a moment's notice without serious interruption . A good CPA should be able to accomplish the work assigned to him within the time allotment given to him» II. Professional Items 1. A CPA seldom tries to live up to what he thinks are the standards of his profession because many of his clients do not seem to respect him for his effort. Partners should maintain a rather inpersonal, "business—like” relationship with their staff members. CPAs should diligently read the standard professional journals (e.g., Journal of Accountancy, Accounting Review, Management Accounting, etc.). The lower positions in the firm (e.g., juniors and seniors) should be told what to do and then supervised to see that they do it. A major criterion of a good CPA is one who serves the needs of the users of (his client's) financial statements. Fig. 3. Professional and Bureaucratic Questions Selected from Sorensen's Questionnaire . ....------ u . a." ivu - I - 5.. 53 The answer to (a) indicated the extent to which the individual is professionally or bureaucratically oriented. The answer to (2) indicated whether the firm is profes- sionally or bureaucratically oriented in the Opinion of the respondent. Again a seven point numeric rating scale was presented for the answer to each question for each item. The left end of the scale ("one") indicated "Strongly Disagree" (i.e., no, with almost no exceptions), and the right end of the scale ("seven") indicated "Strongly Agree" (i.e., yes, with almost no exceptions). To measure individual professional orientation the response to question (a) forthe five professional items were added (after adjustment for any inverted items). Company professional orientation was the sum of question (b) for the same five items. Individual and compan bureau- cratic orientations were similarly determined from the five bureaucratic items. Example: 8. CPAs should diligently read the standard professional journals (e.g., Journal of Accountancy, etc.) Strongly Strongly Disaggee gAgree a. Do you think CPAs should approve of this practice 1 2 3 4 5 6 (2:) b. Does this practice exist , in your office? 1 2 3 4 £5) 6 7 54 The answer to (a) in the example is seven, indicating a very high professional orientation for that item on the part of the respondent. The answer to (b) in the example is five, indicating that the respondent feels that his Office is fairly professionally oriented for this item. The scores for the professional items and bureau- cratic items were totaled to Obtain four types of orienta- tions, each of which was divided roughly into quartiles to indicate very high, high, low, and very low orientations (see Table 8 in Appendix B). Cosmopolitan - Local Orientations Part IV of the questionnaire consists of biographi- cal data selected to test variations in need and job satis- faction and relationships to turnover for the individual variables. Also, it includes some items which might be related to professional and bureaucratic orientations. Finally, it includes four items which are expected to mea- sure cosmopolitan and local orientations. Most Of the items in Part IV were determined from discussions with CPA firms. Others were based upon a review of the literature or per— sonal expectations. The cosmOpOlitan—local items were supplied by R. J. House (unpublished scale). CosmOpOlitan and local orientations were determined 55 by assigning a numerical value from 1 to 5 to the answers to the four questions included for this purpose. The values were assigned so that a higher value indicated a cosmopolitan orientation. The range of scores was 5 - 20 (see Fig. 4 for the questions). The scores were then roughly divided into quartiles to indicate high and low cosmOpOlitan and high and low local orientations (see Table 8 in Appendix B). Collection and Analysis of Data All CPA partnerships listed in the 1969 Michigan State Board of Accountancy Register were invited to par- ticipate in this research project. Each firm which agreed to COOperate was asked to provide a mailing list of junior, semi-senior, and senior staff members to whom question- naires were sent or to distribute the questionnaires to their personnal personally (see Table 5 for figures on the sample of firms and individuals included in this study). Each firm also agreed to identify those personnel who left the firm and to indicate whether the individuals left voluntarily or involuntarily. The firms were asked to indicate the reasons given for terminating employment by individuals who voluntarily left so that these responses could be compared to the causes of turnover indicated by 56 22. 23. 24. 25. How applicable is your knowledge and ability on your present job to other firms? (Check One) To what extent is your social life associated with your job? (Check One) To what extent is it likely that you can leave your present job and obtain an equivalent one elsewhere? (Check One) How useful is the knowledge you obtain on this job to you if you were to seek employment elsewhere? (Check One) Not at all Slightly Somewhat Very applicable Completely applicable Very large Large Somewhat Slightly Not at all Not at all Slight Some Likely Very likely Not at all Little Somewhat Quite a bit Very useful Fig. 4. CosmOpOlitan-Local Orientation Questions 0" w '1 '0‘ --.-o.--- 57 .mouswfim wswoconmou N Ono OH pooOHosfi no: man can mammSNn mmwusOpH ou ooawmm Osmosoomou onu mmsmomn canons uos mums mmufimcsONumooo O>Ho3u uson< .mo>aonsmnu poamauaooa mucmoaoammu m£u £OH£3 ca omozu mum3 meson msu :H poms moufimssowummso maco oaks NN.¢N Nw.mo Nm.mo Nq.mo wsaosoomom N NmH me oqm 0mm oousnfiuunaa mouwmosOHumoso (1 chaoaoowom N was cousnfiuu wagon manna manna annoy « Hamam ssfiooz swung swap mmufioasowumosov muonfimz mmmum o.oo~ m.m~ m.wm «.mq HNH muowsom o.ooa m.- m.mm m.mm HOH muowsomlfiaom 0.00H <.n~ w.om w.Hq baa muoassh Hmuoa msuwm msufim Osman Ho>oq now zoom Swan sagas: manna “.8 H33 Ho>oq bow zoom pom Hmuoe mo N o. 2: mlal E P3. E Now 903 mm. H33 N.mm mm o.mm mm N.om Hm m.~m HNH wuowsom m.m~ mm H.m~ «N m.~m on ¢.NN HOH muoadom waom m.oq ow. m.mc no m.om Ho N.¢m cod wuowcsn sham How .oz sham How .02 Spam now .02 N .02 HOuOH mo N Hmuoa mo N annoy mo N maufim HHmam mahwm asfipoz mauwm swung HO>OA now Amuaoocoomomv mumnamz wmmum room now Houoa mam «N w m mm nonssz swam soaumasaom Hamam soaps: owumq Hmuoa aspen swam mHmEmm oaosmm compound onu cw pupaaosu mamaow>wonH paw nsuamll.m OHAOH , a. u at...- .Qt.. .- nus": -. up. u v.). ‘! .': c“. 'A ~ e,“ w . -... 4.. u ‘u u-I 58 the analysis of the questionnaires. Also, the firms were asked to indicate the reasons for involuntary turnover as a basis of testing the hypotheses on involuntary turnover. Between the second week of October, 1970, and the second week of November, 1970, questionnaires were distri- buted to the junior, semi—senior, and senior staff members of the participating CPA firms in Michigan. During the second and third weeks of November, 1970, a follow—up was made to non-respondents Of the initial distribution. By the fourth week of December, 1970, the last of the replies to the follow-up were received (see Table 9 in Appendix B for characteristics of individuals included in the sample). Upon completing the questionnaires the staff mem- bers were asked to sign the questionnaires so that the responses could be separated later on the basis of those who leave their firms and those who stay with their firms. The questionnaires were returned directly to the researcher so that individual employers could not identify their em- ployees' responses. ' On JUne 30, 1971, the CPA firms were asked to identify the individuals who had left since the question- naires were distributed. This date was selected since CPA firms indicated that it would be necessary to wait until then in order to cover a complete cycle of voluntary u a... l a a. nun - . aA--., Plon¢o¢ ' I .“ OA' ‘14 .§ 5 ‘. a i.‘ 4‘ .. x y ‘ Qt , ' I 'b 3‘“. n"- . ‘. Pu, KH‘ '. A. K: ‘ M. ‘b a ._‘ . 59 turnover and involuntary turnover. The participating firms were classified into three size groups: large, 50 or more staff members at the junior through senior levels: medium 13-49 staff members at these levels: small, less than 13 staff members at these levels. Individual offices and firms were not identified in any way so that the firms participating could remain anonymous. See Appendix D for COpies of correspondence with the CPA firms and for c0pies of various forms used in the project besides the questionnaire. Two Stages of Analysis The questionnaires were analyzed twice. The first analysis was to determine differences in need deficiency and importance, job satisfaction, and orientations between organizational levels, organization sizes, and individual characteristics. The second was performed to determine What job characteristics, job, community, personal, and indi— vidual variables, and orientation types were related to turnover. Both analyses were made on the questionnaires distributed and returned during the fall Of 1970. The second analysis was not made until the CPA firms identified those individuals who had left since the questionnaires had been returned. l g O0! 1“. v - MN . ‘ ‘ .,' . nut . r P' "not ' ' . .'. “ -a... I“ P \ m‘ ‘ . . . i.“ .' ~ 3 ..... ‘ . ‘n ‘ ' F k. I I?" ' § u o '1) (h 60 Analysis of Turnover Causes The usual procedure is to seek reasons for termin- ating employment through exit interviews. However, some believe that exit interviews are not a reliable source of information on the reasons for turnover since individuals may be reluctant to discuss their real feelings at that time. Therefore, follow-up studies are believed to be a better means of obtaining information on the real causes of turnover. YOurman (1965) prefers surveying employees some time after they have left their employer. He recom— mends anonymous replies, possibly to an outside consultant, and a cover letter signed by a high ranking firm Official. But there are also Objections to this approach. The primary objections are that with the lapse Of time the individual's feelings may change or that the individual may not be able to recall his feelings at the time of deciding to terminate employment. Another approach is to measure job satisfaction at a given point in time and to compare the results of those who stay with their firms with the results of those who leave over a specific period of time to disclose any factors which are related to turnover. It is felt that the feelings which will cause turnover exist for several months before the individual takes action to actually cease employment with his firm. Therefore, the . Iv! 'f” ‘ I.4¢ a.‘ A "use ‘ u C... ..--...o '- act-.9 'U I Q . Hun-- ~ - - .‘F'In’ .- ‘0' v. u, Op. "‘ \n.: 5- .. NA- ..'¢l ." v -;- ..‘I. 61 responses to the questionnaire for those who leave their firms would be expected to be significantly different for those factors which eventually cause them to leave than the responses for those who remain with their firms. Those factors which are significantly different for the two groups would then be identified as the real causes of turnover. Cluster Analysis In order to develOp the clusters of related items for the job satisfaction measures, product-moment inter- item correlations were calculated and a correlation matrix of the results was prepared (Michigan State University CISSR Technical Report No. 4). A second program (Michigan State University CISSR Program PACKAGE) ordered and arranged the correlation results so that highly intercorrelated items were clustered together. The analysis of the ordered and arranged correlation matrix yielded factors which were then analyzed as indicated in the next section (see Tables 6 and 7 in Appendix B for the matrices and Fig. 2 for the factors). Statistical Analysis Parametric statistical methods were used for most of the statistical analysis of the questionnaires. The 62 principal reasons for choosing the parametric methods over the non-parametric methods are: l. the greater power and efficiency of the parametric methods (Kerlinger, 1964: McSweeney, 1971), 2. the insensitivity of the F distribution to the form of the distribution of the criterion measures in the parent pOpulation (Lindquist, 1953), 3. the negligible effect on the F test unless vari- ances are so heterogeneous as to be readily apparent (Lindquist, 1953; Boneau, 1960 and 1961; Anderson, 1961), 4. the high accuracy of the probability statements resulting from the use of t and F tests even when the normality and homogeneity of variance assump- tions for the use of parametric methods are violated (Anderson, 1961), and 5. the problem with non-parametric analysis of vari- ance in yielding interaction effects (McSweeney, 1971). Kerlinger (1964) concluded that in most cases in education and psychology it is probably safer, and usually more effective, to use parametric rather than non—parametric tests as long as the researcher is aware for gross depar- tures from the normality, homogeneity Of variance, and equality of intervals assumptions for the parametric methods. Rosen and Rosen (1954) compared the use of para- metric and non-parametric tests of Opinion data and con- cluded that both types of techniques will tend to yield comparable results although some caution must be exercised with regard to homogeneity of variance. Guilford (1965) indicated that even if a pair of variances shows a signifi- cant difference (which he says is unlikely with small no- ’.,a . -. -.v 63 samples), one may proceed with the analysis of variance but discount the significance level somewhat, e.g., signifi- cance at the .04 to .07 levels. If anything, he continues, the significance is likely to be lower than the F tables indicate (e.g., significance at the .05 level may likely be at the .04 level). Analysis of need deficiencyy_etc. The need defi- ciency, need importance, job satisfaction, and orientation scores were analyzed by a two-way analysis of variance with organization level and organizational size as the independ- ent variables and each item score as the dependent variable. Significant main effects and interaction effects (at the .05 level or lower) were then examined by the Tukey WSD (Wholly Significant Differences) test to determine the specific pairs of means which were significantly different. The Tukey WSD test was selected over other multiple compari— son of means tests because: 1. a subtle theoretical tenet of probability theory would be violated by making t tests for multiple comparison of means -- the tabled probability value holds only if all possible mean differences or specific means differences were planned to be compared before the analysis of variance is made (Bruning & Kintz, 1968: Kirk, 1968; Ryan, 1959: Guilford, 1965), the level of significance for the Tukey WSD test is a for the collection of tests, whereas the level of significance is a for all ordered pairs, but lower than a for the collection of tests for the Newman—Keuls and other tests (Winer, 1962: 64 Kirk, 1968; Ryan, 1959), and 3. although the Tukey WSD test is less powerful than the Newman-Kuels test, it will not yield too few or too many significant differences compared to the Newman-Kuels and other tests and is rela- tively easy to apply (Winer, 1962; Kirk, 1968: Ryan, 1959). The Tukey WSD test is a compromise between the Newman-Kuels test which uses the number of means in the sub- groups being compared and the Tukey HSD test which uses the number of means in the group being compared to locate values in the Table of the Percentage Points of the Studentized Range. The Tukey WSD test averages the two values located in the table for the Tukey BSD and Newman-Kuels tests (see Ryan, 1959, or Winer, 1962, for a description of the Tukey WSD test). A one-way analysis of variance was used to determine significant differences among categories of the individual variables. The independent variables were the individual characteristics (such as, age, grade point average, etc.) and the dependent variables wenethe specific need satisfac- tion, need deficiency, need importance, job satisfaction, or orientation score. Whenever a significant difference between the means for the categories was found, the Tukey WSD test was used to determine the pairs of means which were significantly different. Turnover analysis. In the second stage of the var-- p not». v '..‘.‘.. I“. .pib‘ - ' I . *h. ‘ I. n ‘ P v 1- ‘F H" nun n "flA.- . I. _. u-.. ‘- : A. - .l . i.‘ 65 analysis the turnover hypotheses were examined. The need deficiency, need importance, job satisfaction, and orien- tation scores were analyzed for significant differences between those who remained with their firms and those who left by a one—way analysis of variance. When significant differences were found by the analysis of variance, the Tukey WSD test was then used to find the specific pairs Of means which were significantly different. The individual variables and the other hypotheses in Group IV D were analyzed by using chi-square. The turn- over categories were treated as the dependent variable and the individual characteristics or other criterions as the independent variables. Significant differences indicated that the two variables analyzed by the table could not be treated as being independent. It was not possible to then statistically test for which pairs of categories of the dependent and independent variables were responsible for the significance difference. However, those cells with the greatest or greater contributions to the Chi—Square statistic are the likely causes of the difference found by the test. The degree of association between the dependent and independent variables was determined by calculating the Contingency Coefficient. CHAPTER III FINDINGS Need deficiency and need importance were found to vary primarily among job levels with most of the differ- ences indicating less deficiency for seniors than for semi- seniors or juniors in large and small firms. On the other hand, job satisfaction was found to vary primarily among firm sizes and an interaction with jOb level, with most Of the differences between either large and medium or small firms. In about half of these cases, satisfaction was greater in the smaller of the firms compared. Three of the five orientation scores showed variations among job levels or firm sizes. Significant differences were found for need deficiency, need importance, job satisfaction, and orientation scores when the individual variables were analyzed. The results of the second stage of the analysis on turnover were affected by economic conditions which appear to have caused unusually high number of staff reductions and fewer cases of voluntary and involuntary turnover. 66 | a: ' *5 J. O 1 ‘ VI. d..u «on! “an... H p m... ..J ”D‘Avugv ,-,,, ' v. . 2“ - 6.. ”to. .t ‘ u h... . U‘ " “'I o.- l 2" ‘- ”‘Ivu o I, II. a 67 Some of the need deficiency, need importance, job satisfac- tion, and orientation score items appeared to be different for those that left when compared to those who remained with their firms. Most involuntary turnover and staff reductions occurred at the junior level, and most voluntary turnover occurred at the senior level. Staff reductions were the dominant causes of involuntary separation in large firms, while other reasons, such as lack of technical ability or personal qualities, were the dominant causes in medium and small firms. Voluntary turnover starts pri- marily in the third year Of service, and involuntary sepa- ration clusters into the second year of service. There was a tendency for those with the CPA certificate or those close to it and for those who sat for the CPA exam three or more times to voluntarily leave. Findings for the Need Deficiency and Importance Hypotheses Interaction between Organizational Level and Organization Size From Tables 10, 12 and 48 in Appendix B it can be seen that a few of the need deficiency, need importance, and job satisfaction items were found to have a significant interaction effect between job level and firm size. Also, the individual bureaucratic, company bureaucratic, and u C ..—"“ . n ".,.a i - fl 1 ...v A! g. L..wu V.‘ .tu-‘I ; mono. . i .,... qA 4 or». J a "mi“ '-' you no... - " i no" . "' uh. Ia. .., ‘ ~~..u. .. .. V o. ..: 68 cosmopolitan-local orientation scores have the same inter- action effect (see Table 82 in Appendix E). The finding of a significant interaction effect means that the interpretation Of a significant organiza- tional level or organization size effect must be qualified. In such cases it is important to look for differences be— tween job levels for each size of firm or for differences between firm sizes at each job level. An interaction effect means the combinatiOn of job level and firm size have caused the feelings of some group to differ from the feelings of all groups being studied. If effects for job level and interaction, but not for firm size, are found for an item, the difference be— tween two job levels may have been caused by the effect of both job level and firm size on the feelings of one or both of the groups being compared. The following fictitious example may clarify the meaning of interaction. 69 Exapple: Assume that significant job level and interaction effects were found for the feelings toward pay for three job levels in three sizes of CPA firms. The means for the nine groups of personnel included in the study are presented below: Job Levels Firm Semi- Firm Sizes Seniors Seniors Juniors Means Large .40 1.00 1.20 .87 Medium .55 .45 .65 .55 Small .35 .60 .50 .48 Job Level Means .43 .68 .78 .63 Assume a comparison of the means for each pair of job levels for each size of firm was made, indicating that significant differences between seniors and semi-seniors and seniors and juniors existed in large firms. Since an interaction effect was also found, the feelings toward pay of one or more of the job levels in large firms was affected by the size of the firm (because the interaction effect means that one or more of these groups differs in their feelings toward pay compared to the feelings of all individuals included in the study -- note the differences between the means for the nine groups compared to the overall mean of .63). Thus, seniors differ from semi-seniors and juniors in large firms in their feelings toward pay, but the difference is a function of both job level and firm size for one or more of these groups. Similarly, if significant firm size and interaction effects, but not a job level effect, are found the difference between two firm sizes may have by the effects of both job level and firm size feelings of one or both groups being compared. for an item, been caused on the If an) interaction effect is found, but no effects for job level for firm size are found, the feelings of one or more of the groups differ from the feelings of all groups combined due to both their job level and firm size. Fig. 5 reflects the differences for job level for 70 the example, and Fig. 6 reflects the differences for firm size for the example. A line leping upward to the right indicates greater need deficiency at a lower job level, whereas a line leping downward to the right indicates lower need deficiency at a lower job level. Need Deficiency and Organizational Level For need deficiency, 10 of the 15 job character- istics differed significantly across job levels: prestige inside firm, Opportunity to determine methods and procedures, feelings of self-fulfillment, Payv opportunity for independent thought and action, feeling of self-esteem Opportunity to help others, feeling of being-in-the-know, feeling of worthwhile accomplishment, and authority connected with the job. OkOCDQO‘U'thAJNl-J H For these 10 items, 19 of the 90 pairs of means compared were found to be significantly different for job levels. In almost all cases, need deficiency was less at the higher of the two job levels compared. Since an inter- action effect was also found for the pay characteristic, the difference found may be due to a combination of the effects of both job level and firm size. See Fig. 7-16 for the specific findings and Tables 10 and 11 in Appendix E for the means, F statistic, and level of significance. 71 EXAMPLE OF FEELINGS TOWARD PAY a? 32 2000f. 2000. r F 1.50}- 1.50? " L 1.00r 1.0 ’ M 0.50b gm 0.5 J _A_ l L l l 0'00 S SS J 0'0 L M Sm Job Level Firm Size Fig. 5. Example for Job Fig. 6. Example for Firm Level Differences Size Differences Results Results L: S < SS None 8 < J Key: S--Seniors; SS--Semi-Seniors; J--Juniors; L--Large Firms; M—-Medium Firms; Sm-—Small Firms 72 ANALYSIS OF NEED DEFICIENCY .- - X x 2.00» 2.00 r r . 1.50+ 1.50 ~ //////A\\\N:>///Sm r ’ \M 1.00r 1.00 r r// Sh: P . 0.50» 0.50 - . r A l L 1 l 0.00 S —§§» J 0.00 S SS J Job Level Job Level Fig. 7. Prestige Inside Firm Fig. 8. Participation in Determining Methods and Procedures Results Results L: M: S < J S < J SE 32 2.00r 2.00 ' L L P in 1.50“ 1.50 I p?’ :: I F __ \\\\qq 1.00' 1.00 V . )- 0050'. 0°50P ,. t l_ L l L i .1 0.00 S SS J 0.00 S SS J Job Level Job Level Fig. 9. Self-fulfillment Fig. 10. Pay Results Results L: S < J L: J < S Sm: S < J J < SS SS < J Key: S—-Seniors; SS--Semi-Seniors; J-—Juniors; L--Large Firms; Mr—Medium Firms; Sm—-Small Firms 73 ANALYSIS OF NEED DEFICIENCY ’- X 2.00- 1.50r . Sn! 1.00» r 0.50- 0.00 § §§ J Job Level Fig. 11. Independent Thought and Action Results L: S < J X ‘l 2.00 1.50)- LW 1 i M 0.50- L 1 1 SS J Job Level Fig. 13. Opportunity to Help Others 0.00 wt Key: 2.00 1.50 1.00 0.50 0.00 2.00 1.50 1.00 0.50 0.00 x P y. P g 4M r r- 1 l I S 88 J Job Level Fig. 12. Self-Esteem Results Sm: S < SS i F L b .9“ 1 b4 *L r J I 1 S SS J Job Level Fig. 14. Being-in-the—Know Results L: S < J S—-Seniors; SS--Semi-Seniors; J--Juniors; L--Large Firms; Mr-Medium Firms; Sm—-Small Firms It! 74 ANALYSIS OF DEED DEFICIENCY 2.00» 2.00 1.50r P 1.50 1.00)- 1.00 L'sm X1 I f 1%! Ir- 0.50~ 0.50 t L [ h 0.00 4* J~* ‘ 0.00' ‘ ‘ S SS J S SS J Job Level Job Level Fig. 15. Worthwhile Fig. 16. Authority of Job Accomplishment Results Results : _S < J L: S < SS Sm: S < SS S < J S < J Key: S--Seniors; SS--Semi-Seniors; J——Juniors; L-—Large Firms; M--Medium Firms; Sm--Small Firms 75 Thus, the following hypothesis was upheld: H—I-l: Need deficiency varies directly with organizational level, from senior through junior (i.e., will be lower at higher levels), in CPA firms of all sizes. Need Importance and Organizational Level Eight of the 15 need importance items, and 11 Of the 72 pairs of means compared for these items were sig- nificantly different. These eight items were: prestige inside the firm, Opportunity to determine methods and procedures, prestige outside the firm, Opportunity to deve10p close friendships, security, Opportunity to help others, authority connected with the job, and Opportunity to set goals. mflc‘mwaH 0 An interaction effect was found for the Opportunity to set goals, and the differences found for this item may be due to the combined effects of job level and firm size. Whenever significant differences were found, need impor- tance was greater at the higher Of the two job levels com- pared. See Fig. l7—24 for the specific findings and Tables 12 and 13 in Appendix E for the means, F statistic, and level of significance. These findings did not uphold the following hypothesis: H-I-2: Need importance will not vary with organizational level in CPA firms of all sizes. 76 ANALYSIS OF NEED IMPORTANCE E 7000?. r 6.00r F 5.00> f 4.00r 3.00 A LA; L S SS J Job Level Fig. 17. Prestige Inside Firm Results L: SS > J i 7.00r , 6.00L , E;;;:;EEEEEEE:§‘SS§ 5.00- 5“ A4 4.00” 3.00 44* ’4 1 S SS J Fig. 19. Prestige Outside Firm Job Level Results M: 88 > J Key: i 7.00 r t 6.00 t 5.00r W N1 4.00 r F 3.00 L ‘ ‘ S SS J Job Level Fig. 18. Participation in Determining Methods & Procedures Results L: S > J $8 > J M: SS > J 32 7.00 F L 6.00) 5.00 P M ' p L Sn 4.00 ’ r 3.00 J ' ‘ S 58 J Job Level Fig. 20. Opportunity to Deve10p Close Friendships Results Sm: S > SS S-—Seniors; SS--Semi-Seniors; J--Juniors; L—-Large Firms; M--Medium Firms; Sm--Small Firms ANALYSIS OF NEED IMPORTANCE 3': 7000’ 6.00P . a. 5.00% - F 4.00r 3.00 ‘ 44* ‘ S SS J Job Level Fig. 21. Security Results Sm: S > J 32 7.00r , 15.00L r 5.00’ 4.00” 3.00 4—- it 1 S SS J Job Level Fig. 23. Authority of Job Results L: SS > J a? 7.00 r 6.00 5.00 4.00L 3.00 ‘ ' 3 33 J Job Level 7.00 6.00 5.00 4.00 3.00 Fig. 22. Opportunity to Help Others Results M: S > J SS > J E P L b P )- 1 l a S SS J Job Level Fig. 24. Participation in Setting Goals Results M: 88 > J Key: S—-Seniors; SS--Semi-Seniors; J—-Juniors; L——Large Firms; M--Medium Firms; Sm—-Small Firms 78 Need Qeficiency and Organization Size Significant differences between firms of different sizes were found for 3 of the 15 need deficiency items and 9 of the 27 pairs of means compared for these items. How- ever, need deficiency was lower for the job security item in smaller firms, Opposite of that anticipated in the hypothesis. In addition, the findings for pay must be interpreted with caution since an interaction effect was found. The other item for which significant differences were found was the Opportunity for personal growth and deve10pment. See Fig. 25-27 for the specific findings and Tables 10 and 11 in Appendix E for the means, F statistic, and level of significance. 7 Therefore, the following hypothesis was partially upheld: '§;;;3: Need deficiency for each organiza- tional level in CPA firms varies directly with the size of the firms, from largest through smallest (i.e., will be lower in larger firms). Need Impgrtance and Organization Size Two of the 15 need importance items varied with firm size; also, 2 of the 18 pairs of means compared for these items were significantly different. In one case, feelings of self-fulfillment, need importance was greater 79 ANALYSIS OF NEED DEFICIENCY 3’: i 2.00» 2.00 P J + $5 1.50} 1.50 t s t J 1.00» 1.00 l' 55 " S 0050'- 0050 '- b J L L l L 1 0.00 L M Sm 0.00 L M Sm Firm Size Firm Size Fig. 25. Pay Fig. 26. Security Results Results SS: L < M S: M < L J: L < M Sm < L L < Sm 88: M < L M < Sm Sm < L i 2.00r ’ 56 1.50” / J 1.00 0.50 O 00 L L L ' L M Sm Firm Size Fig. 27. Personal Growth and Development Results S: L < M Key: S—-Seniors; SS--Semi-Seniors; J--Juniors; L--Large Firms; M—-Medium Firms; Sm—-Small Firms 80 in the larger of the two firms compared: in the other case, Opportunities to set goals, need importance was greater in the smaller of the two firms compared. See Fig. 28 and 29 for the specific findings and Tables 12 and 13 in Appendix E for the means, F statistic, and level of significance. As a result of these findings, the following hypothesis was not supported .§;;;g; Need importance will not vary with organization size at all organizational levels in CPA firms. Interaction Effect Only for Need Deficiency and Importance In one case, only an interaction effect was found. Thus differences in need importance with the Opportunity for personal growth and deve10pment are the result of the combined effects of job level and firm size. See Fig. 30 for the specific findings and Tables 12 and 13 in Appendix E for the means, F statistic, and level of significance. Need Deficiency and the Individual Variables Thirty individual variables were analyzed for sig— nificant differences in need found for the following indi- vidual variables (see Fig. 31-73 for the specific findings and Tables 14-31 in Appendix E for the means, F statistic, and level of significance): I Ni 7.00 6.00)— 5.00 4.00 l 81 ANALYSIS OF NEED IMPORTANCE 3.00 Fig. 28. Self-Fulfillment L i 7.00 r 5&. J55 6.00 r . s S K/A J 5.00 r . 55 4.00“ L t . 3.00 ‘ ‘ ' M Sm L M Sm Firm Size Firm Size Results SS: M > Sm Results Fig. 29. Participation in Setting Goals J: Sm > M SE . 55 _ S 6 .00 ’- 5.004r )- 4.00 *’ 3°C“) I. M Sm Firm Size Fig. 30. Personal Growth and Development 3.9.2.1112 Interaction effect between job level and firm size Key: S--Senio rs ; ss--Semi-Seniors; J--Junio rs ; L--—Large Firms; M—-Medium Firms; Sm—-Small Firms 82 ANALYSIS OF NEED DEFICIENCY X I x 4.00% 4.00 r 3.00* 3.0 2.oo*- 2-0 F 1.00r 1.0 i. V/ 0.0 4| 1 I J 0.0 1 l L ‘* D DS so L0 D DS SO L0 Location Location Fig. 31. Prestige Inside Firm Fig. 32. Self—Fulfillment Results Results LO < DS SO < D 80 < DS L0 < D L0 < DS ,1 i 4.0 4.00[— , 3.00 3'°°* r 2.00 2-00" “N 1.00, /‘\\ 1.0 /\ V/ \/ 0.01 1 l 1 !A 0.00 l -1 —1 - L’ D DS SO L0 D DS SO LO Location Location Fig. 33. Pay Fig. 34. Independent Thought' and Action Results Results D < DS SO < DS Key: D--Detroit; DS--Detroit Suburbs; SO-—Small Outstate Cities; LO--Large Outstate Cities Key: 83 ANALYSIS OF NEED DEFICIENCY XI 4.00r t 3.00“ 2.00” r «\\\\\\k\ 1.00” ‘\// J. l J l l 0‘0 D DS so LO Location Fig. 35. Security Results SO < D L0 < D a": 4.00 3.00 2.00 /A\ 1 0 r//// \\\\\\//////’ 0 0w 1 J_ l 1111 D DS SO LO Location Fig. 37. Authority of Job Results SO < DS 4.0 3.0 2.0 1.0 0.0 X /\"/ 1 1 l l L. D DS SO L0 Location Fig. 36. Personal Growth and Development Results 4.00 3.00 2.00 0.00 D0 < LO XI N I 3 l l 4 5 Age Fig. 38. Self-Fulfillment Results 5 < 2 D--Detroit; DS--Detroit suburbs; SO—-Small Outstate Cities; LO—-Large Outstate Cities; l-21 or Under; 2-22 to 24; 3—25 to 27; 4-28 to 30; 5-31 to 33; 6-34 or Over‘ Key: 4.00 3.00 2.00“ 1°OOF 84 ANALYSIS OF NEE Kl T .TL,7 l l _J. 1 l J 1 2 3 4 5 6 Age Fig. 39. Security Results 5 < 2 S < 4 Fig. 41. Authority of Job Results 5 < 4 3 < 4 l-21 or Under; 2-22 to 24; 3-25 to 6-34 or Over D DEFICIENCY x 4.00 3.0 \ \\ 2 0 ‘ LA- 1.0 \‘\\\\///’ 0.0 J l 1. l. I 1 ._ l 2 4 5 6 Age Fig. 40. Worthwhile Accomplish- ment Results 2 < l 5 < l 3 < l 6 < 1 4 < l E 4.00)— 3.00- P 2.00 r 1.00? \\\\\, 0.00] I 41 I l J 1 i i. None A B+ B C+ C Below C Grade Point Average Fig. 42. Self-Fulfillment Results None < A C < A None < B+ C < 8+ None < B C < B Below C < A C < C+ 27; 4-28 to 30; 5-31 to 33; 85 ANALYSIS OF NEED DEFICIENCY 4.00» 3.00‘ F 2.00” ‘\ + K 1000]" 0_0 .,l 1 It 1 JL 1 1 None A B+'B 0+ C Below C Grade Point Average Fig. 43. Worthwhile Accomplishment Results None < A C < A None < B+ C < B+ Below C < A C < B C < C+ 32 4.00 3.00 \ 2.0 \/ kg 1.0 0.0w 1 1 l i NP P 0P NPA Career Plans Fig. 45. Self-Fullfillment Results P < NP P < 0P x 4.00 3.00 NP P 0P NPA E Career Plans Fig. 44. Participate in Determination of Methods and Procedures Results NP < NPA SE 4.00F— 3.00r- 2.00»- ; \ 1.00" \fi‘\ 0.ooi__J l l. L L A; NP P 0P NPA E Career Plans Fig. 46. Independent Thought and Action Results P < NP E < NP Key: NP—-No Plans; P--CPA Partner; 0P--Own CPA Practice; NPAr-Non-Public Accounting; E--CPA Employee 86 ANALYSIS OF NEED DEFICIENCY NI 4.00 7 3.00' 2.00’ 1,00. 1 J l 1 1 0'0 NP P OP NPA E Career Plans Fig. 47. Self-Esteem Results P < NP 0P < NP NPA < NP E < NP X 4.0 3.00 2.00 /\ V" 1.0 0.0“ J l 1 l J _1_ NF P OP NPA E Career Plans Fig. 49. Worthwhile Accomplish- ment Results P < NP 0? < NP NPA < NP E < NP x 4.0 3.0 2.0 l 1 l 1 l l_ 0’0 NP P OP NPA Career Plans Fig. 48. Opportunity to Help Others Results P < NP OP < NP NPA < NP E < NP 3': 4.00 r 3.00- r 2.00 b 1.00- /\ 0.00L—J l l J ' A NP P 0P NPA E Career Plans Fig. 50. Personal Growth and Deve10pment Results P < NP Khy: NP--No Plans; P--CPA Partner; OP-—Own CPA Practice; NPAr-Non-Public Accounting; E-—CPA Employee 87 ANALYSIS OF NEED DEFICIENCY XI x 4.001: 4-0 3.00- 3-0 F 2.00- 2-0 t 1.00~ K/x 1.0 (b 0.0 11 I P l L 0.0 1 1 J L ‘ NP P OP NP E NP P OP NPA E Career Plans Career Plans Fig. 51. Authority of Job Fig. 52. Participation in Setting Goals Results Results P < NPA P < OP E < OP 3; 32 4.0 4.00 r r 3.00 3.00 a r 2.00 2.00 ~ yf”///’/////* 1.0, 1.00r 0.0w J i e— 0.00 l L No Yes NO Yes Part-time Public Part-time Public Accounting Experience Accounting EXperience Fig. 53. Prestige Inside Firm Fig. 54. Self-Fulfillment Results Results No < Yes No < Yes Key: NP--No Plans; P--CPA Partner; OP--Own CPA Practice; NPA-~Non—Public Accounting; E——CPA Employee 88 ANALYSIS OF NEED DEFICIENCY X I x 4.00% 4.00 3.00% 3.0 r 2.00” 2.0 t ,/ 1.00» ,i// 1.0 r” K, (b 0.0 A L 0.0 l ' r‘ No Yes No Yes Part-time Public Part-time Public Accounting Experience Accounting Experience Fig. 55. Independent Thought Fig. 56. Self-Esteem and Action Results Results No < Yes No < Yes 3', 32 4.00r 4.00- 3.00: 3-00 * - F 2.00” 2'00 P r / ’ “\~\ 1.00» 1.00 » \- 1 L ! 1 0.0- 1 0.00 No Yes No Yes Part-time Public Full-time Public Accounting EXperience Accounting Experience Fig. 57. Worthwhile Fig. 58. Self-Fulfillment Accomplishment Results Results No < Yes Yes < No 89 ANALYSIS OF NEED DEFICIENCY x 4.00% 4.00? 3.00% 3-0d* 2.00’ 2.00’ ) r 1.00) 1.00» Lyyyfi (b \‘N ’ \.\N l A. 0.0 A J I .0 ‘ O No Yes 0 No Yes Part-time Public Full-time Non-Public Accounting Experience Accounting Experience Fig. 59. Opportunity to Fig. 60. Opportunity to Help Others Help Others Results Results Yes < No Yes < No SE a? 4.00r 4000 F" r I- 3.00P 3.00 "' . F / // 2.001- 2.00 " I b \\ b 1.00» \\\\‘\~ 1.00» , 0.0- 111 1 ,1_ 0.00 .11 '~ —L ‘ No Yes None 1 2 3 or More Full-time Public Professional Committees Accounting Experience Fig. 61. Worthwhile Fig. 62. Prestige Inside Firm Accomplishment Results Results Yes < No None < 2 l < 2 None < 3 or More 1 < 3 or Mere ANALYSIS OF NEED DEFICIENCY NI 4.00% t 3.00* 2.00“ F 1.00r 1 J 1. 0'OULNB'ne 1 2 1 3 or More Professional Committees Fig. 63. Self-Esteem Results None < 3 or More 1 < 3 or More 2 < 3 or More XI 4.0 3.0 2.00 1.0 0.01 l 1 11 1 11_ None 1 2 3 or More Professional Committee Fig. 65. Authority of Job Results None < 2 None < 3 or Mere l < 2 1 < 3 or More 4.00 3.00 >- 2.00 n x 4.00 3.0 / 2.0 I 1.0 l l l 41 ___ 0'0 None 1 2 3 or More Professional Committees Fig. 64. Personal Growth and Deve10pment Results None < 2 None < 3 or More 1 < 2 l < 3 or More . —1><1 fi 1* .00~ 0.00 l J J ' None 1 2 3 or More Professional Committee Fig. 66. Participation in Setting Goals Results None < 2 None < 3 or More 1 < 2 l < 3 or Mere 9'. u 91 ANALYSIS OF NEED DEFICIENCY 4.00% 3.00’ 2.00“ +‘\'/\ 1.00, ‘\\‘\\\*\\‘\w (b 0.0 l L_ L. _l L lJ 0-1 1-2 2-3 3-4 4-5 5 or More Years of Public Accounting Service Fig. 67. Self-Fullfillment Results 5 or More < 0-1 5 or Mere < 2-3 4-5 < 0-1 I 4.0 3.00 2.0 0,0 l 1 1, Li 1 IOL_ "0-1 1-2 2-3 3-4 4-5 5 or More Years of Public Accounting Service Fig. 69. Security Results 5 or Mere < 1-2 4—5 < 1-2 5 or Mere < 2-3 4-5 < 2-3 5 or More < 3-4 4-5 < 3-4 4.0 3.0 2.0 1.0 0.0 4.00 3.00 2.00 1.00: 0.00 X l l l 1 LL 1 0-1 1-2 2-3 3-4 4-5 5 or More Years of Public Accounting Service 68. Pay Fig. Results 0-1 < 4-5 .4~,x1 I 1 1 J 1 1 1 11 0-1 1-2 2-3 3—4 4-5 5 or More Years of Public Accounting Service Fig. 70. Opportunity to Help Others Results 5 or Mere < 0-1 3-4 < 0-1 ANALYSIS OF NEED DEFICIENCY XI 4.00It F 3.00’ 2.00” F‘\\\‘\\\*”/r///\\\\\‘ 1.00r (I 0.0 I I l, 11 l L 0-1 1-2 2:3 3-4 4-5 5 or More Years of Public Accounting Service Fig. 71. Being-in-the-Know Results 2-3 < 0-1 XI 4.00 T I T 3.00 2.00” 1.00* 0,0- I I L Ll I 11_ 0 1 2 3 4 5 or More Number of Dependents Fig. 73. Self-Fulfillment Results 5 or Mbre < 0 5 or More < 3 5 or Mere < l 4 < 0 5 or More < 2 4 < 2 4.0 x 3.0 2.0 1.0 \/\\\ 0.0 I I I I J IL. 0-1 1—2 2—3 3-4 4—5 5 or More Years of Public Accounting Service Fig. 72. Worthwhile Accomplishment Results 5 or More < 2—3 OKDCDQO‘UIQUJNH o H 93 location age dependency status grade point average current career plans part-time public accounting experience full-time public accounting experience full-time non-public accounting experience length of public accounting service professional committee membership. Current career plans yielded significant differences for more than half of the 15 need deficiency items. No significant differences were found for the other 20 indi— vidual variables: \DmdmmfiwNI-d o I'-' O O 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. sex, marital status, undergraduate education, graduate education, class rank, job specialty, public accounting internship, part-time non-public accounting experience, length of current firm service, CPA certificate progress CPA exam sittings professional meeting attendance, professional organization membership, professional deve10pment, prior experience, individual professional orientation, company professional orientation, individual bureaucratic orientation, company bureaucratic orientation, and cosmOpOlitan-local orientation. Since significant differences were found for 10 of the 30 individual variables, the following hypothesis was not accepted: 94 H-I-S: Need deficiency will not vary for the individual variables in CPA firms of all sizes. Need Importance and the Individual Variables Need importance was significantly different for those in different categories for the following individual variables: 1. location, 2. age, 3. full-time public accounting experience, 4. length of public accounting service, 5. individual professional orientation, 6. individual bureaucratic orientation, 7. company bureaucratic orientation, and 8. cosmOpOlitan-local orientation. Two of these —- location and company bureaucratic orientation -- were significantly different for more than half of the 15 need importance items. See Fig. 74-118 for the specific findings and Tables 32—47 in Appendix E for the means, F statistic, and level of significance for these 8 variables. For the following individual variables no signifi- cant differences were found: sex marital status dependency status undergraduate education graduate education grade point average class rank job specialty current career plans \DmQO‘UIIbUNH a a 95 ANALYSIS OF NEED IMPORTANCE i x 7.001- 7.00L L b 6.00- 6.00" 5.00) 5.00% /\/‘ F P 4.00" 4.00" 3.00» 3.00L ‘ r 2.00 l 1 LL. I 2.00 l J_ .1 _J L D DS SO LO D DS SO L0 Location Location Fig. 74. Participation in Fig. 75. Prestige Outside Firm Determining Methods and Procedures Results Results D > SO D > S0 D8 > 30 DS > SO L0 > 80 L0 > SO 1? 32 7.00» 7.00» b 1- m ' 6.00» \\/ 6.00“ '/\\\ 5.00~ 5.00» I L 4.00r 4.00“ . I 3.00: 3-00t 2,00LI I 1 I 11 2,0dLLJl_uni_I I J D DS SO LO D DS SO LO Location Location Fig. 76. Self-Fulfillment Fig. 77. Pay Results Results D > SO DS > 80 DS > SO DS > LO LO > SO Key: D--Detroit; DS--Detroit suburbs; SO--Small Outstate Cities; LO--Large Outstate Cities .Ja 96 ANALYSIS OF NEED IMPORTANCE 52 SE 7.00 t 7.00)- 6.00 I. V”\/‘ 6.00 b 5.00t 5.00” 4.00” 4.00” )- 3.00L 3.00“ 2.00 ! I, 11 l 2,oo£_1 I L, I D DS SO L0 D DS SO L0 Location Location Fig. 78. Self-Esteem Fig. 79. Personal Growth and Deve10pment Results Results D > SO DS > L0 DS > 80 i 32 7.00% 7.00~ 6.00" 6.00’ r 1- 5°00” M\\'_/ 5.00% /\ [Iii—J I» I. ""’ 4.00~ 4.00" 3.00- 3.00% 0L I l I I i--- L.__.-_.._'l 1 I 2'0 D DS so L0 2'00 D DS so LO Location Location Fig. 80. Authority of Job Fig. 81. Participation in ' Setting Goals Results Results DS > SO DS > SO Key: D--Detroit; DS--Detroit Suburbs; SO--Small Outstate Cities; LO--Large Outstate Cities Key: ANALYSIS OF NEED IMPORTANCE 7.00 T 6.00 5.00t 4.00” 3.00» 2.00 1 J i 1 1 1 Fig. 82. Pay Results D-uahb v v v h‘h‘k‘ a\u: v v h‘h‘ XI 7.00F 6.005 5,001 4.00? 3.00 r L ML I41 h— Age Fig. 84. Authority of Job OF" I 1 2 3 4 5 7.00 6.00 5.00 4.00 3.00 2.00 Tej—x 1' If Age Fig. 83. Opportunity to Help Others Results 3 > 1 6 > 1 4 > 1 4 > 2 5 > 1 6 > 2 i 7.00~ F 6.00~ ',,,,,’a”‘ 5.00— L 4.00. 3.00» 2.00L———~_—~J— J No Yes Full-time Public Accounting Experience Fig. 85. Pay Results Yes > NO 1-21 or Under; 2--22 to 24; 3-25 to 27; 4-28 to 30; 5-31 to 33; 6-34 or Over ANALYSIS OF NEED IMPORTANCE 3': 7.00[- 6.00L / 5.00r , 4.00’ 3.00» 2.00 L 1 No Yes Full-time Public Accounting Experience Fig. 86. Independent Thought and Action Results Yes > No i 7.00L F 6.00" F 5.00- W L 4.00» 3.00~ 2,00LI 1 1 I 1 1 0-1 1-2 2-3 3-4 4-5 5 or More Years of Public Accounting Service Fig. 88. Prestige Inside Firm Results 5 or More > 4-5 7.00 6.00' / 5.00” 4.00“ 3.00- 2.00 l 1 a No Yes Full-time Public Accounting Experience Fig. 87. Opportunity to Help Others Results Yes > No XI 7.00 I fl 6.00” S.OOP//\N’/ 4.00 Y— F 3.00L I- 2,0aL1___1-__1 l L 1 0-1 1—2 2-3 3-4 4-5 5 or More Years of Public Accounting Service Fig. 89. Participation in Determining Methods and Procedures Results 2-3 > 0-1 99 ANALYSIS OF NEED IMPORTANCE 7.00 r 14:: i 7.00F- 6.00b 6.00 / 5.00F ““**-«\\\\////‘“\\\. 5.00» ' F I 4.00" 4.00" F‘ 1- 3.00» 3.00~ * r 2.00 1 I I, I 1 I 2.00 Al I I I 1 J L: 0-1 1-2 2-3 3-4 4-5 5 or More 0-1 1—2 2-3 3-4 4-5 5 or More Years of Public Years of Public Accounting Service Accounting Service Fig. 90. Opportunity to Develop Fig. 91. Opportunity to Close Friendships Help Others Results Results 0-1 > 3-4 4-5 > 3-4 5 or More > 0-1 1-2 > 3-4 5 or More > 3-4 4-5 > 0—1 2-3 > 3-4 4-5 > 1-2 i 2 7.00» 7.00» 6.00” 6.00. k/FM/ . ,Lr’//‘\Y‘*‘ , - 5.00- ///*’ 5.00» L / L 4.00» 4.00“ 3,oo~ 3.00% F. P 2.00 l I 1. l L I 2 odL__l_u.__l,1_ l; F 0-1 1-2 2-3 3-4 4-5 5 or More VL L H VH Years of Public Individual Professional Accounting Service Orientation Fig. 92. Participation in Fig. 93. Self-Fullfillment Setting Goals Results Results 3—4 > 0-1 VH > VL Key: VL--Very Low; L--Low; H—-High; VH--Very High 100 ANALYSIS OF NEED IMPORTANCE 3': 7.00t 7.00)- L L 6.00- 6.00’ b M/ P V/M 5.005 5.00“ F 4.00“ 4.00“ 3.00; 3.00- 2.00 1 .1 l 1 2.00L 1L, 1, ILL L, y VL L H ‘ VH VL L H VH Individual Professional Individual Professional Orientation Orientation Fig. 94. Independent Thought Fig. 95. Self—Esteem and Action Results Results VH > VL H > VL VH > L i 52 7.00L 7.00L 6.00" .N/»4 6.00b . ‘W—/ )- \// 5.00» "f 5.00» L L 4.00~ 4.00- p b 3.00» 3.00» 2.0 l l J L 2,ooLL__L_--_-L 1 I VL L H VH VL L H VH Key: Individual Professional Individual Professional Orientation Orientation Fig. 96. Opportunity to Fig. 97. Being-in-the—Know Help Others Results Results VH > VL VH > VL VH > L VH > L H > VL VL--Very Low; L-—Low; H--High; VH--Very High Key: 101 ANALYSIS OF NEED IMPORTANCE 3': 7.00% L 6.00- / 5.00- r 4.00” 3.00L 2.00 l J l l VL L H VH Individual Professional Orientation Fig. 98. Worthwhile Accomplishment Results VH > VL VH > L i 7.00» 6.00b 5.00,. \/ L 4.00% 3.00- 2.0 l J J I VL L H VH Individual Bureaucratic Orientation Fig. 100. Participation in Determining Methods 5 Procedures Results VH > VL x 7.00- v/ 6.00‘ 5.00” 4.00’ 3.00L 2.00 L 1 1 1 on V L H VH Individual Professional Orientation Fig. 99. Personal Growth and Development Results VH > L X I 7.00 V 6.00” 5.00— // 4.00- L 3.00— 2.ooL__L._--_-L L 1 # VL L H VH Individual Bureaucratic Orientation Fig. 101. Prestige Outside Firm Results VH > VL H > VL VL--Very Low; L--Low; H--High; VH—-Very High n. 0" A.;. b 7.00 6.00 5.00 4.00 3.00 2.00 7.00 6.00 5.00 4.00 3.00 2.0 ' r71~xt 102 ANALYSIS OF NEED IMPORTANCE r "A L / n 1 1 L VL L H VH Individual Bureaucratic Orientation Fig. 102. Opportunity to Help Others Results VH > VL VH > L §E . r/ L. /——‘-M I. 1 l l i VL L H VH Company Bureaucratic Orientation Fig. 104. Prestige Inside Firm Results VH > VL X 7.00L- 6.00" \// 5.00” r 4.00’ 3.00- 2.00 J i I L r VL L H VH Individual Bureaucratic Orientation Fig. 103. Worthwhile Accomplishment Results VH > L a": 7.00% 6000’. / . /’, 5.00-— / L 4.00“ L 3.00- 2.00‘L—L————-——l I 1 A VH Company Bureaucratic Orientation Fig. 105. Prestige Outside Firm Results VH > VL >VL H L > VL VH > L VL—-Very Low; L—-Low; H--High; VH—-Very High ANALYSIS OF NEED IMPORTANCE 7.00 I 6.00 5.00 'w—W T T 4000 3000b 2.00 l 1 1 1 VL L H VH Company Bureaucratic Orientation Fig. 106. Pay Results VH > VL H > VL i 7000* P 6.00r r//////rp_fi__*flrfl,,s 5.00- L 4.00P r 3.00L 2.0 - l J J l VL L H VH Company Bureaucratic Orientation Fig. 108. Security Results VH > VL H > VL L > VL x .ooL- .00“ L .00- //\‘ .00~ .00L .00 L .i 1 1 VL L H VH Company Bureaucratic Orientation Fig. 107. Opportunity to Deve10p Close Friendships Results H > VL $2 .OOL 000.- / .00~ L .00” ‘.OO~ ,ooL__i. ______ L l I VL L H VH Company Bureaucratic Orientation Fig. 109. Self-Esteem Results VH > VL H > VL VL—-Very Low; L—-Low; H—-High; VH—-Very High 104 ANALYSIS OF NEED IMPORTANCE 32 i 7.00F 7.00r L r- 6.00- 6.00“ P / L- 5.00L- 5.00.. /———-/ 4.00’ 4.00~ 3.00» 3.00- L- P L l L I J J L_ l 2‘00 VL L H VH 2'00 VL L H VH Company Bureaucratic Company Bureaucratic Orientation Orientation Fig. 110. Being-in-the-Know Fig. 111. Authority of Job Results Results VH > VL VH > VL H > VL VH > L VH > H '32 32 7.00L 7.00L 6.00L 6.00b 5.00 L— /N/ 5.00» —//7’/o—‘_. L L V” 4.00% 4.00“ L P 3.00“ 3.00» 2.00£ l l i l 2,odL__L__.wu.L, L_ l VL L H VH HL LL LC HC Company Bureaucratic CosmOpOlitan-Local Orientation Orientation Fig. 112. Participation in Fig. 113. Prestige Inside Setting Goals Firm Results Results VH > VL LC > HL L > VL Key: VL--Very Low; L--Low; H--High; VH--Very High; HL--High Local; LL--Low Local; LC--Low Cosmopolitan; HC--High Cosmopolitan 4| L. Key: 105 ANALYSIS OF NEED IMPORTANCE 7.00 l 6.00 / 5.00 4.00‘ 3.00» 2.00 L l l l HL LL LC HC CosmOpOlitan-Local Orientation Fig. 114. Prestige Outside Firm Results HC > HL HC > LL 7.00L 5.00- 4.00” 3.00” 2.0 l L l I HL LL LC HC Cosmopolitan-Local Orientation Fig. 116. Pay Results HC > HL HC > LC HC > LL LC > HL x 7.00% L 6.00- / 5.00” L 4.00" L 3.00- 2.00 1 l 1 it HL LL LC HC CosmOpOlitan-Local Orientation Fig. 115. Self-Fulfillment Results HC > HL SE 7.00» 6.00” 5.00— L 4.00- 3.00» 2.00 1 __,_1_ LL_ L_L HL LL LC HC CosmOpOlitan-Local Orientation Fig. 117. Personal Growth and Deve10pment Results HC > HL LL > HL LC > HL HL--High Local; LL--Low Local; LC—-Low CosmOpOlitan; HC--High CosmOpOlitan 106L ANALYSIS OF NEED IMPORTANCE 32 7.00}- L 6.00- L 5.00.. /\ 4.00" L . 3.00L L L l L 2'00 HL LL LC HC Cosmopolitan—Local Orientation Fig. 118. Participation in Setting Goals Results LC > HL Key: HL--High Local; LL—-Low Local; LC—-Low Cosmopolitan; HC—-High CosmOpOlitan “I 107 10. public accounting internship ll. part-time public accounting eXperience 12. part-time public accounting experience 13. full-time non-public accounting experience 14. length of current firm service 15. CPA certificate progress 16. CPA exam sittings 17. professional meeting attendance 18. professional committee memberships 19. prior experience 20. professional organization memberships 21. professional deve10pment 22. company professional orientation. A sufficient number of significant differences were found to reject the following hypothesis: H-I-6: Need importance will not vary for the individual variables in CPA firms of all sizes. Findings for the Job Satisfaction Hypotheses Job Satisfaction and Organizational Level None of the factors for the job related variables were found to vary with job level. Therefore, the follow— ing hypothesis was rejected: H-II-l: Satisfaction with job-related vari- ables varies directly with organizational level, from senior through junior (i.e., will be higher at higher levels), in CPA firms of all sizes. .EQELSatisfaction and Organization Size Six factors measured satisfaction with the jdb- related variables. Four of these varied with firm size. Hohmver, two of these —— compensation practices and 108 diversity of the work -- must be interpreted with caution since interaction between job level and firm size was also found. See Fig. 119; 121; 123-125 for the specific findings and Tables 48 and 49 in Appendix E for the means, F statis- tic, and level of significance. The 4 factors for which differences for firm size were found were: . pressures of the job . performance and progress . compensation practices, and . diversity of the work 1 2 3 4 Although 15 of the 36 pairs of means compared for these 4 factors were significantly different at the .05 level or less, 7 of these pairs varied so that satisfaction was greater in small firms than in medium firms with per- formance and progress and compensation practices for seniors, compensation practices for juniors, and diversity of the work for semi—seniors. Seniors in small firms had gueater satisfaction than seniors in.large firms with pres- sures of the job and compensation practices. Also, seniors in medium firms were more satisfied with pressures of the jOb than seniors in large firms. These findings are Oppo- Site of that anticipated in the hypothesis, but consistent With the findings for managers (Porter, 1963c). For the other 8 pairs of means, satisfaction was 10$) ANALYSIS OF JOB SATISFACTION 3': a? 17? 17' L P 16 '- 16" \ #- Sm 15 >- F' L 13? M r ' L 14 \ Sn} 14” ~\ ’/// \M r \/ l .1; L I l l 13 S SS J l S SS J Job Level Job Level Fig. 119. Nature of the Work Fig. 120. Community Variables Results Results Interaction effect between L: J > SS job level and firm size Sm: S > SS 3': 3f: 17F lflr L L 16 L 16* ‘~-\\, / S 15 15- .és—“J L /k’ \w. r L '/,' / \. /" / \ss 14 » 14» / / . ~ // _A_ l l l I 1 13 L M Sm 1 L M Sm Firm Size Firm Size Fig. 121. Pressures of the Job Fig. 122. Community Variables Results Results S: M > L S: M > L Sm > L Sm > L 88' M > L Key: S—-Seniors; SS—-Semi-Seniors; J—-Juniors; L--Large Firms; M--Medium Firms; Sm—-Sma11 Firms llO ANALYSIS OF JOB SATISFACTION 3': SE 14? 14 F L L s er 12 P ////’ L J lOL' /:S 10 r- ..---"" r /J " 8L- 8 P _ b L L 1 1 l l 6 L M Sm 6 L M Sm Firm Size Firm Size Fig. 123. Compensation Fig. 124. Diversity of the Practices Work Results Results S: Sm > M J: L > M SS: L > M Sm > L Sm.> M Sm > M Interaction effect between J: L > M job level and firm size 52 32 42F 24 L' L P 39'- 22 “' L S 36' 20 ' D J L- 33b SS 18 ’ . r L 1 4 1 4 30 L M Sm 16 L M Sm Firm Size Firm Size Fig. 125. Performance and Fig. 126. Personal Variables Progress Results Results S: L > M J: L > M S: L > Sm Sm > M L > Sm Sm > M SS: L >.M L > Sm Key: S—-Seniors; SS—-Semi-Seniors; J-—Juniors; L--Large Firms; M—-Medium Firms; Sm—-Small Firms lll greater in large firms than in medium firms with perform- ance and progress for all job levels, compensation prac- tices for juniors, and diversity of the work for semi- seniors and juniors. In addition, semi-seniors and juniors were more satisfied with performance and progress in large firms than in small firms. Thus, the following hypothesis was partially upheld and partially rejected: H—II-Z: Satisfaction with the job-related variables for each organizational level in CPA firms varies directly with the size of the firms, from largest through smallest (i.e., will be higher in larger firms). Job Satisfaction and the CommunityrRelated Variables The factor for the community-related variables varied with job level, but the results must be cautiously interpreted since an interaction effect was also found. Three of the 9 pairs of means were significantly different. See Fig. 120 and 122 for the specific findings and Tables 48 and 49 in Appendix E for the means, F statistic, and level of significance. As a result of these findings, the following hypothesis was not accepted: H-II-B: There will be no significant differ- ences in satisfaction with the community- related variables with regard to either firm size or job levels in CPA firms. 112 JOb Satisfaction and the Personal Variables The factor for the personal variables varied with firm size. Differences were found for interference of the job with time to be spent with family or personal interests and the satisfaction of the spouse with the job and a career in public accounting. Two of the 9 pairs of means were significantly different. See Fig. 126 for the Spe- cific findings and Tables 48 and 49 in Appendix E for the means, F statistic, and level of significance. These findings were sufficient enough to reject the following hypothesis: H-II-4: There will be no significant dif— ferences in satisfaction with the personal variables with regard to either firm size or job level in CPA firms. Jdb Satisfaction and the Individual Variables Two of the 8 job satisfaction factors, and 5 of the 30 pairs of means for these 2 factors were significantly different for the age variable. See Fig. 133 and 134 for the specific findings and Tables 52 and 53 in Appendix E for the means, F statistic, and level of significance. Thus the following hypothesis was accepted: H-II-S: JOb satisfaction will be greater at successively higher ages in CPA firms of all sizes. No significant differences were found for 16 of the 113 30 individual variables: wmfimmwaH O 10. 11. 12. 13. 14. 15. 16. sex, marital status, dependency status, job specialty, public accounting internship, part-time public accounting experience, part-time non-public accounting eXperience, CPA certificate progress, full-time non-public accounting experience, length of public accounting service, length of current firm service, professional meeting attendance, prior experience, professional organization memberships, professional deve10pment, and individual professional orientation. Since no differences were found for the length of Current firm or public accounting service, the following hypothesis was rejected: H-II-6: Job satisfaction will be lower at successively longer lengths of service in CPA firms of all sizes. Job satisfaction varied significantly among the cHitegories of the following individual variables: \OCDQO‘UTbWNH o H H I-' O o o 12. 13. 14. location, age, undergraduate education, graduate education, grade point average, class rank, current career plans, CPA exam sittings, full-time public accounting experience, professional committee memberships, company professional orientation, individual bureaucratic orientation company bureaucratic orientation, and cosmOpOlitan-local orientation. 114 Of these 14 variables, location, current career plans, and company bureaucratic orientation appear to be the most relevant ones since most of the job satisfaction factors varied between two or more categories of these variables. See Fig. 127-132: 135-183 for the specific findings and Tables 50 and 51; 54-81 in Appendix E for the “mans, F statistic, and level of significance. The findings were sufficient enough to reject the following hypothesis: H-II-7: JOb satisfaction will not differ significantly for other individual vari- ables in CPA firms of all sizes. Findings for the Orientation Hypotheses Orientation Scores and Organization Level and Size Individual bureaucratic orientation scores varied for both job level and firm size, with bureaucratic orienta— tiOns being higher for semi-seniors than juniors or seniors affli for medium and small firm semi-seniors than large firm Seuni-seniors. Company bureaucratic orientation scores were higher for large firm personnel than personnel in smaller fidrnm. Semi-seniors were more cosmOpOlitan than juniors if! large and medium firms. No significant differences were :fCNand for either individual professional or company profes— slonal orientation scores for job level or firm size. See 18? L 16' 14* 12' L 1 l 1 L - l D DS SO L0 Location Fig. 127. Pressures of the Job Results $0 > D SE 14 p 12 - 10 ~ L\/\_ 8. 5 1, LLL J L D DS SO LO Location Fig. 129. Wensation Practices Results S£>> DS kw: L0--'-Large Outstate Cities 18 16 ANALYSIS OF JOB SATISFACTION I 14'— /\/ 12’ 10 1 1 l ILLL D DS SO LO Location Fig. 128. Community Variables Results DS > D 32 l4r 12? K\\\\\\y//////k\\\\\\\ 10. 3- 6 l l 1 LL D DS 80 L0 Location Fig. 130. Diversity of the Work Results D > DS D > L0 SO > L0 tyr-Detroit; DS--Detroit suburbs; SO—-Small Outstate Cities; 42 39 36 33 30 24 22 20 .18 .16 KeY: 116 ANALYSIS OF JOB SATISFACTION a? 5': 24L r L L L 22. > L - 20L //// - 18» . L l 1 I L 16 l l l L D DS SO LO D DS 80 L0 Location Location Fig. 131. Performance and Fig. 132. Personal Variables Progress Results Results D > DS DS > D D > L0 80 > D 30 > L0 'x‘ — . 1 X 1 T f v 1—- H ‘ 1 L J L L ' l, 1 l 1 l 1 L J 1 I 1 2 3 4 S 6 1 2 3 4 5 6 Age Age Fig. 133. Personal Variables Fig- 134- Community Variables Results Results 6>2 1>2 -—-—— 6>3 1>3 1>2 6 > 4 1 > 4 l > 3 D——Detroit; DS--Detroit Suburbs; SO--Small Outstate Cities; LO--Large Outstate Cities; l--21 or Under; 2--22 to 24; 3—-25 to 27; 4-—28 to 30; 5--3l to 33; 6-—34 or Over 117 ANALYSIS OF JOB SATISFACTION XI i 18* 24+ } b 16 " 22 r- 14L 20* 12 " 18 - 10 I 1 1 J 16 1 i 1 1 1 2 3 4 l 2 3 4 undergraduate Education Undergraduate Education Fis- 135- Pressures of the Job Fig. 136. Personal Variables Results Results 2 > 1 2 > 1 3 > 1 4 > 1 MI ‘13! 18* 18 16b 16’ r- $- 14* 14’ 12* 12’ b 1. L 1L; J 1 ‘1 10 1 l a L 1 _1 1 2 3 4 None lst& 2ndk 3rdk 4thk Undergraduate Education Class Rank Fig. 137. Community Variables Fig. 138. Pressure of the Job Results Results 2 > 1 None > lstk None > 2ndk None > 3rdk None > 4thk Key: 1--No Response; 2-—No Bachelor's Degree; 3--Bachelor's Degree with NOil-Accounting Major; 4--Bachelor's Degree with Accounting Major 118 ANALYSIS OF JOB SATISFACTION XI x 24 r 1 22 L 1 _ / 20 ~ 1 p 18 e 1 16 J l L I L 1 i, L l 1 None lst& 2nd& 3rdk 4thk 1 2 3 4 Class Rank Graduate Education F18- 139- Personal Variables Fig. 140. Pressures of the Job Results Results None > 18t% 1 > 2 4 > 2 § - 184“ 24: ? b 16F 22» + 14b _ \\\ _ ,,,1/////) 20 \\ IZP 18r \\\\\\\Y/ 1 2 3 4 1 2 3 4 Graduate Education Graduate Education Fig. 141. Community Variables Fig. 142. Personal Variables Results Results 1 > 2 1 > 3 4 > 3 Key, l-—No Master's Degree; 2-—Master's Degree with Non-Accounting Major; 3--Master's Degree with Accounting Major; 4--Other Advanced Degree 1 x1 18 16' 14’ 12” 1 .1 1i 1 1_;1 Aligt None A B+ B 0+ C Below C Grade Point Average Fig. 143. Nature of the Work Results Below C > A Below C > C+ C > A C > 0+ None > A '12 30 ” I 28 t 24 ’ 22 4J, 1A1, 1:1 1 11 None A B+ B C+ C Below C Grade Point Average Fig. 145. Professional Activities and Development Results Below C > A C > A Below C > 0+ C > B C > 0+ 119 l8 16 14 12 H H ANALYSIS OF JOB SATISFACTION X p p. h— ! 1 1 1 1 J l 1 11 None A B+ B C+ C Below C Grade Point Average Fig. 144. Pressures of the Results Job Below C > A Below C > C+ None > A None > C+ /\e/ l, 1 l l l NP P 0P NPA E Career Plans Fig. 146. Nature of the Work Results P > NP P > OP P > NPA Key: NP--No Plans; Pé-CPA Partner; OP--Own CPA Practice; NPA--Non-Public Accounting; E—-CPA Employee 120 ANALYSIS OF JOB SATISFACTION NI I 18 16’ 14' 12’ 10 J 1 1 A l____ NP P OP NPA E Career Plans Fig. 147. Pressures of the Job Results P > NP E > NP P > NP E > NPA OP > NPA i y)- 28* 26- / 24 - 22 ! 1 1 L 11‘ NP P OP NPA Career Plans Fig. 149. Professional Activities and Deve10pment Results P > NPA E > OP E > NPA x 401' 35 t 30" 20 I L. l L_ I NP P OP NPA E Career Plans Fig. 148. Performance and Progress Results P > NP P > OF E > NP P > NPA i 14 - 12 - 10 r 1- /\\/ 8 r 6 I l J l .1 NP P 0P NPA E Career Plans Fig. 150. Compensation Practices Results P > NP P > NPA an NP--No Plans; P--CPA Partner; OP--Own CPA Practice; NPA-Non-Public Accounting; E--CPA Employee ANALYSIS OF JOB SATISFACTION XI l4L 12 P /\ P 10 ~ 8 .— 6.L_,.l--_____1_--_.. 1 1 L NP P OP NPA E Career Plans Fig. 151. Diversity of the Work Results NP > OP E > NP P > NPA E > OF E > NPA i 30r 28. 1 / 26L- 24r L 2 1 L 2 No Yes Full-Time Public Accounting Experience Fig. 153. Professional Activities and Deve10pment Results Yes > No x 18* 16' //, r/\/ 12: 1 p 1 l L 1 A 1 NP P OP NPA E Career Plans Fig. 152. Community Variables Results E > NPA E 24 P b 22 ‘////A 20 - V" 18 L l l l 6 No Yes Full-Time Public Accounting EXperience Fig. 154. Personal Variables Results Yes > No NP--No Plans; P--CPA Partner; OP—-Cwn CPA Practice; NPA--Non—Public Accounting; E--CPA Employee 1‘1. (P- ANALYSIS OF JOB SATISFACTION 52 18P 16* 1. 14” , 12" L No Yes Full-time Public Accounting Experience Fig. 155. Community Variables Results Yes > No 14 r13“ 12 Y 6 1 1 1 1 .1 1 0-1 1-2 2-3 3-4 4-5 5 or More Years of Current Firm Service Fig. 157. Diversity of the Work Results 0-1 > 2-3 0-1 > 3—4 x 42* p 39’ L 36L 1 \1/v/ 33* 30L.L_.__1__--_L 1 1 1 0-1 1—2 2—3 3—4 4-5 5 or more Years of Current Firm Service Fig. 156. Performance and Progress Results 0—1 > 4-5 1-2 > 4-5 5 or more > 4-5 1 X 1 \‘////’ 1 1 1 1 11 1, 1_ l 1 0-1 1-2 2-3 3-4 4-5 5 or More Years of Current Firm Service Fig. 158. Community Variables Results 5 or More > l—2 5 or More > 2-3 123 ANALYSIS OF JOB SATISFACTION 32' 18r b 16" 1‘\// 14" 12” 101 L 1 1 L 1 0-1 1—2 2-3 3-4 4-5 5 or More Years of Public Accounting Service Fig. 159. Pressures of the Job Results 5 or More > 2-3 18 1,11 x1 1 16 I 14 L 1 1 1 1 1 -1 1-2 2-3 3-4_4-5 5 or More Years of Public Accounting Service Fig. 161. Community Variables Results 5 or More > 2—3 5 or More > 3-4 4-5 > 3-4 X 14? 12b \\ 10% 8r L 1 1 1 l 11 1 6 0—1 1-2 2-3 3-4 4-5 5 or More Years of Public Accounting Service Fig. 160. Diversity of the Work Results 5 or More > 3-4 0-1 > 3-4 E 18? 1 16" L \. 14’ 12” 1 p- 10 I 1 1 L 11L [#1 None 1 2 3 4 5 6 or More CPA Exam Sittings Fig. 162. Pressures of the Job Results 6 or Mbre > 4 6 or More > 1 5 > 4 24 22 20 18 16 124 ANALYSIS OF JOB SATISFACTION fiXl U 1 1 L l 1 l I 1 None 1 2 3 4 5 6 or more CPA Exam Sittings Fig. 163. Personal Variables Results 6 or More > 4 6 or More > 3 6 or More > 1 i 401 35» 30 1- 1 25r 20 1 L 4 None 1 2 3 or more Professional Committees Fig. 165. Performance and Progress Results None > 2 None > 3 or more 1 > 2 1 > 3 or more \ 1 1 28 26 24 22 20 X lJlLJll None 1 2 3 4 5 6 or More CPA Exam Sittings Fig. 164. Personal Variables Results 6 or More > 4 5 > 3 6 or More > 3 5 > 2 5 > 4 5 > 1 § 1. L. F . \ p. L l 1_ None 1 2 3 or more Professional Committees Fig. 166. Professional Activities 8 Development Results 1 > 3 or more Key: 125 ANALYSIS OF JOB SATISFACTION T)" 14 12 ~ 10 ~ 6 1 1 None 1 2 3 or More Professional Committees Fig. 167. Compensation Practices Results None > 2 None > 3 or More 1 > 2 l > 3 or More 32 42* 39* 36* L- 33* 301—1___1__ 1 1 VL L H VH Company Professional Orientation Fig. 169. Performance and Progress Results VH > VL H > VL VH > L H > L x 18* 16P _ F- / 141- // 12* 10 i 1 ' 1 VL L H VH Company Professional Orientation 30 28 26 24 22 Fig. 168. Nature of the Work Results VH > VL H > VL 'fi XI *- K [I 1- // 1 L 1 1 VL L H VH Company Professional Orientation Fig. 170. Professional Activities and Deve10pment Results VH > VL H > VH > L H > VL--Very Low; L--Low; H-—High; VH--Very High E‘s)? 126 ANALYSIS OF JOB SATISFACTION a": x 18F 18? 1 1 16V 16 1’ 14. ”I 14. 12. 12” 1 1 1 1 11 10 1 1 1 I L. VL L H VH VL L H VH Company Bureaucratic Individual Bureaucratic Orientation Orientation Fig. 171. Community Variables Fig. 172. Pressures of the Job Results Results H > VL VH > VL H > L VH > L VH > H 3" ; 241 18- ' r 22» 15L 1 r- 20r 14r b 1- 18- 12» b 1- 16 ' ' L 1 1 ! l ‘1 J VL L H VH VL L H VH Individual Bureaucratic Company Bureaucratic Orientation Orientation Fig. 173. Personal Variables Fig. 174. Nature of the Work Results Results ‘——"‘—' VH > VL VH > L H > VL VH > H Key: VL--Very Low; L--Low; H--High; VH--Very High 18 “,,111 an 16 14’ T Y— 12 10 Fig. 175. Pressures of the Job 1 VL 127 ANALYSIS OF JOB SATISFACTION l 1 1 L H VH Company Bureaucratic Results VH > VL VH > L H 341 30+ 28* 26* 24" 22 > VL 1 VL Orientation 1 1 1 “V— r L H VH Company Bureaucratic Orientation Fig. 177. Professional Activities Results VH > VL VH > L H > VL and Deve10pment XI 421- 39 » b 36 » 33 ~ 1- 1 1 1 1 _ 30 VL L H VH Company Bureaucratic Orientation Fig. 176. Performance and Progress Results VH > VL H > VL VH > L H > L L > VL I: 14f 12» 10L /\/ 8... p- 6L___1_ J 1 1 VL L H VH Company Bureaucratic Orientation Fig. 178. Compensation Practices Results H > VL VH > VL > VL I" Key: VL--Very Low; L--Low; H--High; VH——Very High 14 12 10 42 39 36 33 30 128 ANALYSIS OF JOB SATISFACTION 32 E ,. t 1. y- L L. l 1 1 1 VL L H VH Company Bureaucratic Orientation Fig. 179. Diversity of the Work Results VH > VL H > VL § r f 1. 1 J 1 1 1 HL LL LC HC Cosmopolitan-Local Orientation Fig. 181. Performance and Progress Results HC > HL LC > HL LL > BL X 18r b 16’ 14’. // 12’ 1 1, 1 1 LL LC HC Cosmopolitan-Local Orientation Fig. 180. Nature of the Work Results HC > HL J HL l4 fix: 12’ 1 /\\/ HL LL LC Cosmopolitan-Local Orientation HC Fig. 182. Compensation Practices Results HC > HL VL--Very Low; L—-Low; H--High; VH--Very High; HL--High Local; LL--Low Local; LC--Low CosmOpOlitan; HC-—High Cosmopolitan XI 129 ANALYSIS OF JOB SATISFACTION 24F 22- 20. 18r 16 J, J 1 1 HL LL LC HC Cosmopolitan-Local Orientation Fig. 183. Personal Variables Results HC > HL Key: HL--High Local; LL--Low Local; LC——Low CosmOpolitan; HC--High Cosmopolitan 130 Fig. 184-187 for the specific findings and Tables 82 and 83 in Appendix E for the means, F statistic, and level of significance. Therefore, the following hypothesis was not accepted: H—III-l: There will be no significant dif- ferences in orientation scores for either job level or firm size in CPA firms of all sizes. Orientation Scores and the Individual Variables Significant differences for the orientation scores were found for only 6 of the individual variables: age, length of public accounting service, individual professional orientation, company professional orientation, individual bureaucratic orientation, and company bureaucratic orientation. Chm-thr-I See Fig. 188-196 for the specific findings and Tables 84-95 in Appendix E for the means, F statistic, and level of significance. These findings were sufficient to reject the following hypothesis: H-III-Z: Orientation scores will not differ significantly for the individual variables in CPA firms of all sizes. 131 ANALYSIS OF ORIENTATION SCORES Ni 24 22’ 20 Key: X 24» 24 t Sm s P F 23+”: 23 . ,/ L ~ 1__ J 22» 22 r 55 21- 21“ _ L 20 1 ‘ 20 ‘ ' S SS J L M Sm Job Level Firm Size Fig. 184. Individual Bureau- cratic Orientation Score Results L: S > SS J > SS E r r\ s \\ 55 r 21' J 1— 4+ 1 L M Sm Firm Size Fig. 186. Company Bureaucratic Orientation Score Results 8: L > M Sm > M SS: L > M Fig. 185. Individual Bureaus cratic Orientation Score Results SS: M > L Sm > L i 18F L 17 16 15 ’ F J l «l 14 S SS J Job Level Fig. 187. Cosmopolitan-Local Orientation Results L: SS > J M: SS > J S—-Seniors; SS-—Semi-Seniors; J-—Juniors; L--Large Firms; M——Medium Firms; Sm--Small Firms 24 23 22 21 20 24 23 22 21 20 Key: ANALYSIS OF ORIENTATION SCORES T fiXI T p.11-— NF‘ W b U1 0‘1— Age Fig. 188. Individual Bureau- cratic Orientation Score Results 6 > 2 32 P r 1' 1 1 1 1 1 1 g 0-1 1-2 2—3 3-4 4-5 5 or more Years of Public Accounting Service Fig. 190. Individual Bureau- cratic Orientation Score Results 5 or more > 0-1 5 or more > 1-2 5 or more > 2-3 1—-21 or Under; 2--22 to 24; 3--25 to 26; 4-—27 to 30; 6-34 or Over x 18y 17. 16h lSr 1 1 1_. 1 l 1 1“1231.56 Age Fig. 189. Cosmopolitan-Local Orientation Score Results 6 > 1 4 > 1 6 > 2 3 > 1 5 > 1 2 > 1 :1 18k 17p r A 16* 15" 141__1___"L--_J 1 1 1 0-1 1-2 2-3 3-4 4-5 5 or more Years of Public Accounting Service Fig. 191. Cosmopolitan-Local Orientation Scores Results 4-5 > 0-1 2-3 > 0-1 5-31 to 33; 27 25 23 21 19 30 28 26 24 22 Key: ANALYSIS OF ORIENTATION SCORES XI , L //” / 1. r- 1 J 1 1 VL L H VH Individual Professional Orientation Fig. 192. Company Professional Orientation Score Results VH > VL H > VL VH > L H > L VH > H L > VL 3': r- r r 1, LJ 1 l VL L H VH Company Professional Orientation Fig. 194. Individual Professional Orientation Scores Results VH > VL VH > L VH > H H > VL H > L E 18+- 17» 16+ 15r l 1 1 1 1“ VL L H VH Individual Professional Orientation Fig. 193. Cosmopolitan-Local Orientation Score Results VH > VL VH > L VH > H x 24» 23+ 22* 21* 1 .___"_J.__. 1 1 20 VL L H VH Individual Bureaucratic Orientation Fig. 195. Company Bureaucratic Orientation Score Results VH > VL VH > L VH > H H > VL H > L VL--Very Low; L-—Low; H—-High; VH~-Very High 26 24 22 20 18 Key: 134 ANALYSIS OF ORIENTATION SCORES XI , L. P 4, l 1. 1 VL L H VH Company Bureaucratic Orientation Fig. 196. Individual Bureau- cratic Orientation Score Results VH > VL H > VL VH > L H > L L > VL VL—-Very Low; L--Low; H--High; VH--Very High 13S Findings for the Turnover Hypotheses Job Satisfaction and Turnover Three of the 6 factors for the job-related vari— ables were related to turnover: 1. the nature of the work, 2. the pressures of the job, and 3. the diversity of the work. For the 117 pairs of means for these 3 factors com- paring those who remained with their firms with those who left, 6 were found to be significantly different. In each case, satisfaction was lower for those who left. Thus, the following hypothesis is partially supported (see Fig. 197- 199; 201-204 for the specific findings and Tables 96-105 in Appendix E for the means, F statistic, and level of signifi- cance): H—IV-A—l: Individuals at the junior through senior levels of CPA firms of all sizes who remain with their firms will have greater satisfaction with the job-related variables than individuals at the same level who leave their firms. In addition. 102 pairs of means compared the satis- faction with the same 3 factors for the three turnover types (voluntary leave, involuntary leave, and staff reduc- tion). Twelve significant differences were found, and the following hypothesis was rejected: 136 ANALYSIS OF JOB SATISFACTION a": x 161 18r 14> 16“ 12+ 14" 1' r lOr 12' r L R VL IL SR R VL IL SR Juniors Large Firms Fig. 197. Nature of the Work Fig. 198. Nature of the Work Results Results -’—-"“ R > IL R > VL VL > IL 11" VL SR> IL SR > VL NI fl XI 14 r 23 12’ . 21+ 10- / 19- p b . 8 1 17 ‘ \\\\\* 1- 1- 1 1 1 1 1 11 1 6 R VL IL SR 15 R VL IL SR Large Firms Large Firms Fig. 199. Diversity of the Work Fig. 200. Personal Variables ,§£§2l£§_ Results R > VL R > VL IL > VL SR > VL Key: R—-Remain; VL--Voluntary Leave; IL——Involuntary Leave; SRr—Staff Reduction . 137 ANALYSIS OF JOB SATISFACTION 3': SE 18 . 14F - 1 15 . ' 12- 12 - 10r 1- b 9 t 8r . L 6 J 1 J 6 1 1 1 1 R VL IL SR R VL IL SR Large Firm Juniors Large Firm Seniors Fig. 201. Nature of the Work Fig. 202. Diversity of the Work Results Results R > IL R > VL SR > IL IL > VL 52 i 17f 19 r b //\ ,- 14~ 16 - 11% 13 - 8* 10 . r- ,. \ R VL IL R VL IL Medium Firm Seniors Medium Firm Seniors Fig. 203. Nature of the Work Fig. 204. Pressures of the Job ‘BEEELEE Results R > IL VL > IL 3L : it Key: R—-Remain; VL--Voluntary Leave; IL—-Involuntary Leave; SR—-Staff Reduction 138 H-IV A-2: There will be no differences in job satisfaction with the job-related vari- ables among the various turnover types. One of 39 pairs of means comparing satisfaction with the personal variables between those who voluntarily left and others in the firm was significantly different and in- dicated lower satisfaction for those who voluntarily left. For the community variables only 1 of 39 pairs of means was significantly different between those who voluntarily left and others in the firm. In this case also, satisfaction was lower for those who voluntarily left. Thus, the following hypothesis was not supported (see Fig. 200 and 205 for the specific findings and Tables 98 and 99; 106 and 107 in Appendix E for the means, F statistic, and level of significance): H-IV A-3: Individuals at the junior through senior levels of CPA firms of all sizes who voluntarily leave their firms will have lower satisfaction with the personal and community-related variables than all other individuals at the same levels. For the other 34 pairs of means compared for the personal variables, none were significantly different. Only 1 of the other 34 pairs of means for the community- related variables was significantly different. Thus, the following hypothesis was rejected (see Fig. 205 for the specific findings and Tables 106 and 107 in Appendix E 139 ANALYSIS OF JOB SATISFACTION 18’ 16f 14” 12* 1 1 1 1 - 1 v R VL IL SR Small Firm Juniors Fig. 205. Community Variables Results IL > VL IL > SR Key: R--Remain; VL—-Voluntary Leave; IL--Involuntary Leave; SRr-Staff Reduction 140 for the means, F statistic, and level Of significance): H-IV A-4: NO differences in satisfaction with the personal and community-related variables will be found between those who remain, leave involuntarily, or leave as a result Of a staff reduction. Needigeficiency and Turnover Ten Of the 15 need deficiency items were related to turnover: prestige inside the firm. Opportunity to determine methods and procedures, prestige outside the firm, PaYI Opportunity to develOp close friendships, feelings of security, feeling Of self-esteem, Opportunity for personal growth and develOp— ment, authority connected with the jOb, and Opportunity to set goals. CDQO‘U'IPUONH 1-‘ OLD Significant differences were found for 22 Of 390 means comparing those who left with those who remained. All but 1 Of 12 differences indicated greater need deficiency for those who voluntarily left, while 6 differences indi— cated greater need deficiency for those who involuntarily left, and 4 differences indicated greater need deficiency for those who left as a result of a staff reduction. The following hypothesis was weakly upheld (see Fig. 206-216; 218-226 for the specific findings and Tables 108-125 in Appendix E for the means, F statistic, and level Of 141. ANALYSIS OF NEED DEFICIENCY XI x 4.00 » 3.00- 4.00? 3.00* 2.00‘ r / l.00~ (- 1 1 1 l 0'0 R VL IL SR Juniors Fig. 206. Prestige Inside Firm Results R < VL IL < VL SR < VL SE 4.0 3.00 2.00 1.0 \/ 0.0-. 1 11 1_L_ R VL IL SR Juniors Fig. 208. Opportunity to Deve10p Close Friendships Results R < VL IL < VL SR < VL X 4.00 3.0 //fi\\\ \ \ 2.0 / \\ / K 1.0 ~\. 1 1 1 1 L 0'0 R VL IL SR Juniors Fig. 207. Participation in Determining Methods and Procedures Results R < VL IL < VL SR < VL p 2.001— / .00» 0.00-Li ---l l - l * R VL IL SR Juniors Fig. 209. Authority of Job Results R < VL IL < VL SR < VL Key: R-Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR--Staff Reduction 142 ANALYSIS OF NEED DEFICIENCY XI 4.00% 4.00 L 3.00t 3.0 2,00r 2.0 1.001' 1.0 // 11 1 1 1 1 I L 1 0‘0 R VL IL SR 0'0 R VL IL SR Seniors Large Firms Fig. 210. Security Fig. 211. Prestige Inside Firm Results Results R < SR R < IL VL < SR VL < IL IL < SR ; 32 4.00 4'00 r 3.00- \ 3.0 ‘\\\ 2.00 2.001- L 1.0 ///////K\\\\\\*~a~““ 1.00» 0.0-. l J 1 l 1. 0.00 1 I 1 11 1 R VL IL SR R VL IL SR Large Firms Large Firms Fig. 212. Pay Fig. 213. Security Results Results R 3.00» 1 / 2 oo~ / ° \ L 1.001 /. 0.00 I J 1 1 R VL IL SR Medium Firm Juniors Fig. 219. Prestige Inside Firm Results R < VL IL < VL SR < VL 1 1 l R VL IL SR Medium Firm Juniors Fig. 221. Participation in Determining Methods and Procedures Results R < VL IL < VL SR < VL Key: R—-Remain; VL--Voluntary Leave; IL-—Involuntary Leave; SRr-Staff Reduction 145 ANALYSIS OF NEED DEFICIENCY 32 ’ / / / r- ,/ . / \ / .- \\ \\ . \\ _L___1_...._. ________1. R VL IL Medium Firm Seniors Fig. 223. Prestige Outside Firm Results VL < R R < IL VL < IL ; // ~ / - / /\ /’ \ / . x \ , / \i 1 . /// \\\¢/ L1fi_...1..--_1..._._,1_. R VL IL SR Small Firm Juniors Fig. 225. Opportunity to Develop Close Friendships Results R < VL IL < VL R < SR IL < SR 3': 4.0%? 7.00 3.00’ 5.00 2.00" 3.00 D / \\. 1.00- 1.00 0.0 I 1 4— ‘; -1.00 R VL IL SR Medium Firm Juniors Fig. 222. Participation in Setting Goals Results R < VL 32 6.00~ 4-00 4.50: 3.00 P 3.00» 2-00 1.50" ~4115N\ 1.00 0.00-LL——--—— I L 0.00 R VL IL Medium Firm Seniors Fig. 224. Personal Growth and Development Results R < IL VL < IL Key: Rr—Remain; VL--Voluntary Leave; SR—-Staff Reduction IL——Involuntary Leave; 146 ANALYSIS OF NEED DEFICIENCY XI 4.00» 1 3.00% r 2.00“ 1 1.00r L 0.0 i 3L Small Firm Semi-Seniors Fig. 226. Prestige Outside Firm Results R < VL Key: R--Remain; VL--Voluntary Leave; IL-—Involuntary Leave; SRr~Staff Reduction 147 significance): H-IV B-l: Individuals who leave CPA firms Of all sizes will have greater need defi- ciency than those who remain. In comparison Of those who voluntarily left with those who involuntarily left, 8 Of 13 differences found indicated greater need deficiency for those who voluntarily left. Need deficiency was also greater for those who voluntarily left for 6 of 8 differences found in the com— parison tO those who left as a result of a staff reduction. The same need deficiency items which were related to turn- over were pertinent here, with the exception Of pay. Thus, the following hypothesis for which 216 pairs Of means were examined, was partially upheld (see Fig. 206-211; 214 and 215; 217-221; 223-225 for the specific findings and Tables 108-123 in Appendix E for the means, F statistic, and level Of significance): H—IV B-2: Individuals who voluntarily leave their firms will have greater need deficiency than those terminated by the firm. For the comparison Of those who involuntarily left and those who left as a result Of a staff reduction 3 need deficiency items -— Opportunity to develOp close friend- ships, feelings Of security, and feelings Of self-esteem ~— were pertinent, and 4 Of the 6 differences found indicated greater need deficiency for those who voluntarily left. 148 Based on these findings, the following hypothesis was accepted (see Fig. 210; 214-216, 218; 225 for the specific findings and Tables 108 and 109; 112-117; 122 and 123 in Appendix E for the means, F statistic, and level Of sig- nificance): H-IV B—3: There will be no differences in need deficiency between those who involun- tarily leave their firms and those who leave as a result Of a staff reduction. Need Importance and Turnover Seven Of the 15 need importance items were related to turnover: Opportunity to determine methods and procedures, prestige outside the firm, feelings Of self-fulfillment, feelings Of security, feeling Of being—in-the—know . feeling Of worthwhile accomplishment, and Opportunity for personal growth and deve10pment. \IO‘U‘QWNH o Fourteen significant differences were found for the 273 pairs Of means comparing those who left with those who remained. Need importance was greater for those who re- mained in 6 cases compared to those who voluntarily left and in 7 cases compared to those who left as a result of a staff reduction. The other difference indicated greater importance for those who involuntarily left. Since these findings were Opposite Of those anticipated, the following 149 hypothesis was rejected (see Fig. 227-229; 233—241 for the specific findings and Tables 126-129; 136-143 in Appendix E for the means, F statistic, and level Of significance): H—IV B-4: Individuals who leave CPA firms Of all sizes will have greater need im- portance than those who remain. The same 7 need importance items were pertinent in comparing those who voluntarily left with those terminated by their firms. Ten Of 15 differences indicated greater importance for those who were terminated by their firms. Thus, the following hypothesis was rejected (see Fig. 227- 229: 232-235; 237 and 238; 240 and 241 for the specific findings and Tables 126—129; 134-143 in Appendix E for the means, F statistic, and level Of significance): H-IV B-S: Individuals who voluntarily leave CPA firms Of all sizes will have greater need importance than those terminated by their firms. The following 4 need deficiency items were pertinent in comparing those who involuntarily left and those who left as a result Of a staff reduction: 1. feelings Of self-fulfillment, 2. feelings Of security, 3. Opportunity for personal growth and develOp- ment, and ' 4. Opportunity to set goals. Those who involuntarily left had greater need im- Portance than those who left as a result of a staff 150 ANALYSIS OF NEED IMPORTANCE 'x' x 7.001 7.001- 1 , Roof 5.00» /\\~ 5.00- 5.00” r 4.00“ 4.00’ 3.00» 3.00L " F 1 1 _1 1 l .1 1, J 1 2'00 R VL IL SR 2'00 R VL IL SR Juniors Juniors Fig. 227. Prestige Outside Firm Fig. 228. Self-Fulfillment Results Results R > VL R > VL IL > VL IL > VL SR > VL SR > VL I 32 7.00r 7.00L r b 6.00~ 6.00" /\ N \\ . \\\\ . . 5-00: ‘~\ 5.00» \ 1 L 4.00% 4.00- 3.001- 3.001- 2.0-' l 11 1 2,0dL_J__un__l 1 11_1 R VL SR R VL IL SR Semi-Seniors Seniors Fig. 229. Being-in—the-Know Fig. 230. Participation in ' Setting Goals Results Results R > SR IL > SR VL > SR Key: Rv-Remain; VL--Voluntary Leave; IL-—Involuntary Leave; SRe-Staff Reduction Key: ANALYSIS OF NEED IMPORTANCE 3': L \\\\\‘ 6.00' 5.00“ 4.00- 3.00L 1. 2.00 .1 1 1 1 R VL IL SR Large Firms Fig. 231. Personal Growth and Development Results IL > SR 32 7.00L 6000'- P“-..—-——-—\ 5.00». \ I. 4.00P 3.00* 2.00: 1 L L R VL SR Large Firm Fig. 233. Being-in-the-Know R Results > SR VL > SR Semi-Seniors SR——Staff Reduction 151 a? 7.001- F 6.00’ p /\ \\. . ‘\ // 5.00— \--\/ 4.00~ 3.001- 2.00 1 1 1, .1 I R VL IL SR Small Firms Fig. 232. Self-Fulfillment Results IL > VL 32 .OOL /#’,L,A\‘ .001- \"\- .00- L .00[ .00+ .ooL—J—m— 1 I R VL SR Large Firm Semi-Seniors Fig. 234. Personal Growth Results R > SR VL > SR and Deve10pment Re-Remain; VL—-Voluntary Leave; IL--Involuntary Leave; 152 ANALYSIS OF REED IMPORTANCE i .2 7.00 r 7.001- 6.00” 5.50 L . ~ \\ 5.00* \L- ~~~~~~~~ “—4 4.00 ” \ I . \ z..oo~ \\ + 2.50 “ 3.00L h . 1 I 2.00 I l 1 1'00 R VL SR R VL SR Medium Firm Semi-Seniors Medium Firm Semi—Seniors Fis- 235- Security Fig. 236. Worthwhile Accomplishment Results R > SR Results VL > SR R > VL R > SR ; E 7.00% 7'001 6.00’ /////’ 6.00“ 5.00» *\\ 5.00- ///h\\\\\» 1 \\\ L / 4.00- \ 4.00» \ / 3.001 3.00“ \\¥// 2.00 1 ‘ 1 1 :. 2,00- l l L 1 R VL IL R VL IL SR Medium Firm Seniors Small Firm Juniors Fig. 237- Participation in Fig. 238. Prestige Outside Determining Methods Firm and Procedures Results Resulgs R > V1: R > VL IL > R IL > VL IL > VL SR > VL Key: R-—Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR—-Staff Reduction Key: 153 ANALYSIS OF NEED IMPORTANCE XI 7.00L 6.00’ 5.00» 4.00 ' I 3.00 2 .ooL—J——-——l 1 1% r R VL IL SR Small Firm Juniors Fig. 239. Self—Fulfillment Results R > SR IL > SR 32 /0 7.00;- '//,/ 6.00’ 5.00- \ 4.00” 3.00» 2.00 l 1 1 L RL VL IL SR Small Firm Juniors Fig. 241. Worthwhile Accomplishment Results R, > VL IL > VL SR.> VL X 7.001: L 6.00 5.00» \ \1 } 4.00~ \ 3.00P 2_oo£=: 1 1 1 .111 R VL IL SR Small Firms Fig. 240. Security Results R > SR VL > SR IL > SR R--Remain; VL--Voluntary Leave; IL—-Involuntary Leave; SR--S taf f Reduction 154 reduction for only out Of the 140 pairs of means examined. Therefore, the following hypothesis was rejected (see Fig. 230 and 231: 239 and 240 for the Specific findings and Tables 130-135: 142 and 143 in Appendix E for the means, F statistic, and level Of significance): I§;;y“§;§: There will be no differences in need importance between those who involun— tarily leave their firms and those who leave as a result of a staff reduction. 1 If" Orientation Scores and Turnover The only differences found between those who volun- tarily left and those who remained for cosmOpOlitan-local orientations indicated that those who voluntarily left had local orientations, Opposite of that hypothesized. Also, nO differences were found between those who involuntarily left and those who remained. Therefore, the following two hypotheses were rejected: H-IV C-l: Individuals in CPA firms Of all sizes who voluntarily leave their firms will have a higher cosmopolitan orientation than all other personnel. H-IV C-2: Individuals in CPA firms Of all sizes who involuntarily leave their firms will have a higher local orientation than all other personnel. The only difference found between those who volun— tarily left and those who remained for individual profes— sional orientations was Opposite Of that hypothesized. NO 155 differences were found for individual bureaucratic orienta- tions for these two groups. Thus, the following hypothesis was rejected: H-IV C-3: Individuals who voluntarily leave their firms will have higher professional and/or lower bureaucratic orientations in large CPA firms or higher professional and/or higher bureaucratic orientations in smaller CPA firms than those who remain with their firms. For the comparison Of those who were terminated by their firms with those who voluntarily left or those who remained, 3 differences were found for the 48 pairs Of means examined. Thus, the following hypothesis was accepted (see Fig. 242-246 for the specific findings and Tables 144-151 in Appendix E for the means, F statistic, and level Of sig- nificance): H—IV C-4: Individuals in CPA firms Of all sizes who involuntarily leave their firms or leave as a result of a staff reduction will have lower professional orientations than those Who voluntarily leave their firms and those who remain with their firms. The Findings for the Other Turnover Hypotheses The first four hypotheses in the last group examined were: H-IV D-l: At the junior level in CPA firms of all sizes involuntary turnover will ex- ceed voluntary turnover in magnitude in most firms. Key: ANALYSIS OF ORIENTATION SCORES XI 29 b // / 25 r 1 1 11 1 23 R VL IL SR Medium Firms Fig. 242. Individual Profes- sional Orientation Score Results SR > VL 3‘: 37 P 33 * 1 29 ’ L 25' \ 1 1 21 R VL SR Medium Firm Semi-Seniors Fig. 244. Individual Profes- sional Orientation Score Results SR > R SR > VL 18 rfiXI 16» 14+ 12- \\\v// 1 1 1 1 10 R VL IL SR Large Firm Juniors Fig. 243. CosmOpOlitan—Local Orientation Score Results R > VL SR > VL X 27* 24 r- \ 21” L \. "' \ 18 \ , \ 1__1_____-_ 1 \1 R VL SR Medium Firm Semi—Seniors Fig. 245. 15‘ Individual Bureau- cratic Orientation Score Results R > SR R—-Remain; VL—-Voluntary Leave; IL-—Invo1untary Leave; SRr-Staff Reduction Key: 157 ANALYSIS OF ORIENTATION SCORES 8 TWXI r 27 21 r 1 1 1 18 R v1. IL SR Small Firm Juniors Fig. 246. Individual Profes- sional Orientation Score Results R > VL Re-Remain; VL--Vo1untary Leave; IL--Involuntary Leave; SR—-Staff Reduction 158 H-IV D-2: At the semi-senior and senior levels in CPA firms Of all sizes volun- tary turnover will exceed involuntary turnover in magnitude in most firms. H-IV D-3: At the junior level in CPA firms Of all sizes the primary reason for involuntary turnover will be a lack Of technical abilities more than a lack of personal qualities or a staff reduc- tion. H-IV D—4: At the semi-senior and senior levels in CPA firms of all sizes the primary reason for involuntary turnover will be a lack Of personal qualities more Often than a lack Of technical abilities or a staff reduction. The original intention to examine these hypotheses by dividing the sample into nine groups for jOb level and firm size (e.g., large firm juniors, medium firm seniors, etc.) had tO be altered because the amount Of turnover and the number Of personnel terminated by the firms were too small to meet the requirement that the theoretical fre- quency for each cell be at least five in an analysis Of contingency table. Thus the first two of these hypotheses were analyzed by jOb level regardless Of company size and by company size regardless Of jOb levels. The other two hypotheses were analyzed by combining medium and small firms and by combining the semi-senior and senior jOb levels and then comparing staff reduction versus all Other reasons for terminations by the firm. 159 The results Of the contingency tables indicate that jOb level and type Of turnover (voluntary versus involun- tary, including staff reduction) are not independent. The analysis indicates that involuntary turnover is more likely to occur at the junior and semi-senior levels and voluntary turnover at the senior level. Thus, hypotheses IV D-1 and IV D-2 were partially upheld. Hypotheses IV D-3 and IV D-4 were not upheld. Staff reductions were the dominant reason for terminations by firms in large firms while other reasons were dominant in medium and small firms. The primary reason for terminations by firms at the semi-senior and senior levels was a staff reduction. The large amount Of staff reduction at these levels is likely to cause the differences between the theoretical and Observed frequencies for the junior level. See Tables 152-154 in Appendix E for the results Of the contingency table analysis for these hypotheses. NO relationship between age and turnover was found, and the following hypothesis was rejected (see Table 155 in Appendix E): H—IV D-S: Voluntary turnover will be greater at all levels in CPA firms Of all sizes for individuals in their middle or late twenties. Although the next hypothesis could not be tested 160 because Of the small number Of female accountants included in the sample, it appears that a disprOportionate number Of female accountants leave CPA firms (see Table 155 in Appen— dix E): H—IV D-6: There will be no differences in the types Of turnover among male and female accountants in CPA firms Of all sizes. Marital status and dependency status were used to analyze the next turnover hypothesis: H-IV D-7: Individuals in CPA firms Of all sizes who voluntarily leave their firms will have fewer family responsibilities than all other personnel. This hypothesis was not upheld. Although turnover and marital status and dependency status (number Of depend- ents including spouse) are not independent, the tendency is for those with fewer family responsibilities (being single or divorced or separated or having fewer dependents) to involuntarily leave and for those with more family responsibilities tO voluntarily leave (see Table 155 in Appendix E). Since very few individuals indicated career plans outside Of public accounting, the next hypothesis could not be analyzed as stated. Also, no relation between the type Of career plans and turnover for any reason was found (see Table 155 in Appendix E). 161 H-IV D-8: Individuals in CPA firms Of all sizes who voluntarily leave their firms are more likely to have career plans out- side of public accounting than all other personnel. Type of education, grade point average, and class rank were used to test the next two turnover hypotheses: H—IV D—9: Individuals in CPA firms of all sizes who voluntary leave their firms will have higher educational attainments than all other personnel. H—IV D-lO: Individuals in CPA firms of all sizes who involuntarily leave or leave as a result of a staff reduction will have lower educational attainments than those who voluntarily leave their firms and those who remain with their firms. NO relationships between undergraduate education, graduate education, or class rank for undergraduate degree and turnover were found. However, a trend for those with lower grade point averages (below B) for their undergraduate major field to involuntarily leave and for those with higher grade point averages (especially those with B or B+ averages) to voluntarily leave was found. Therefore, these two hypotheses were partially upheld (see Table 155 in Appendix E). The last hypothesis examined was: H—IV D-ll: Individuals in CPA firms Of all sizes who voluntarily leave their firms will have less prior experience in public accounting or in non-public accounting than all other personnel. 162 NO relationships between prior experience in public or non-public accounting work and turnover were found. However, the length of service with the current firm and the length Of service in public accounting were found to be related to turnover. A tendency for voluntary turnover to occur starting with the third year of service with the cur- rent firm or in public accounting and for involuntary turn- over to occur during the second year of service, with the current firm or in public accounting was found. Thus, this hypothesis may be considered as partially upheld (see Table 155 in Appendix E). A few other individual variables were analyzed for relationships to turnover even though no hypotheses were made concerning them. Firm location was found to be related to turnover with Detroit firms tending towards involuntary turnover and all other firms toward voluntary turnover. However, since the Detroit firms were mostly large firms, the size of the firm is probably the variable related to turnover rather than location (see Table 155 in Appendix E). NO relationships between job specialty, attendance at professional meetings, professional committee member— ships, professional organization memberships, or profes- sional deve10pment programs attended and turnover were found (see Table 155 in Appendix E). A relationship 163 between progress towards the CPA certificate and turnover possibly exists. Caution is required here since one Of the theoretical cell frequencies is slightly less than five. If the relationship does exist, it indicates that those who possess the CPA certificate or are close to Obtaining it are likely to voluntarily leave whereas those who have passed very few or no parts of the exam might be involuntarily terminated. Also, it was found that there was a tendency for those who have sat for the CPA exam three or more times to voluntarily leave (see Table 155 in Appendix E). CHAPTER IV SUMMARY AND CONCLUSIONS The following summary Of the findings and the con- clusions based upon the findings may be useful to CPA firms which are concerned with the retention and motivation Of personnel and to others who are concerned with research on needs, job satisfaction, and turnover. Job Level The summary Of the findings for job level is con- tained in Fig. 247. Since need deficiency was lower at higher job levels in CPA firms than at lower levels in all cases except pay, it can be inferred that personnel at higher job levels have better Opportunities to fill their needs. This generally agrees with the findings for managers (Porter, 1962: El Salmi and Cummings, 1968 and 1970: Rosen, 1961) and middle and tOp level accountants (Ivancevich, Strawser, and Lyon, 1969). Juniors, especially in large CPA firms, were less satisfied than seniors with autonomy, self—actualization, prestige, and being-in—the-know. Perhaps job assignments 164 1(555 ~u>oa son has uuuauaaa .0 mug-nan .aeu .uam cached house. can noun.- nfiluo u: unbuuuavou undue you: «spud house. on 5.8.5 p.393» “8: .«opnu sound-14:0. an. nowaSn U. Egg“ ciung’u-d UI£ . oqunan one» sou L nuaoaoloou dual candy abacus m was can-u an snowed-oulom h snowed. val cucuaan cog“ ~ vaucouuo hu~160uuo0woua dual Iluwu ouu- cu chansonuwaom nououm scuuousuauo 11 chOu aouaouOuuuo 30w >uo> aBOSODSO .A luau cu unauuuua .- quu album own-H cu ouo«:=n can» unease. susom new oosauuoaau gouache anodes“ nae» showconuuauu uOu soc-OHOAIu houlouu ecu-ouvs« upon condo uno- eu ao>o~ avenue an uuuugsw uneconoman 3002 use! 1;.«agloouo causanuuoa .n lieu-onuaoa .- ”sud, aluwu «gala nu spouse-Idli- adnu voaunuuoo duo: uuoaaum now no muuuonusa .n uuosuo ado: Ou saunsuuoaao .- Sena: aluau ounce nu snows-undec- a-au coda-«us. anon cucusom had now? album sound an abound-Igloo can» vagunauon ouc- showcan ucoaeuauqaoouc quua sud) aluuu dual- vao aauvoa cu ou0qd0¢ annu powwowunu noun showman nuozuo ado: o» unannouoneo .n unusuauuasutunon .a "sud: aluuu «Has. a« anodsoonwlou can nuoucoo s33 ova-«u: 30H 93.—E... soaxusuuasaoa .v alOOOua< .o scan-nuansuuuuuaoa .A Shaw :4 unannoua .- uauwa «Shaw nun-H :« uncaaoo sane coda-«us: noun cucuusn E: :3. .a cannon sues oma- an .mosoa coauon accessouuwv one: ; showca- vowuowuio nnou nauuo ”HM” shownonuwsou val cucucso Aha uafiuxOv WNQ>~H hvfindp— ul hue-OJ 166 unhns consist largely of routine, repetitious tasks, :fiflly in large CPA firms since nearly half of the job cteristic means were significantly different for rs versus juniors. This tends to support the asser- frequently made that junior level jobs are not anging and do not fully utilize the talents of per- L (Lowe, 1965; Half, 1968; Baston, 1967). Since semi-seniors in large and medium firms gen- r placed greater importance on autonomy, prestige, or ;unities to help others than juniors did and expressed er deficiency with these same job characteristics than s, CPA firms should consider means Of providing semi— 5 opportunities to better fill their social, esteem, tonomy needs on the job. Increased opportunities to ipate in decision-making and increased authority help to better fill the esteem and autonomy needs. restigious-sounding job titles might aid in the area esteem needs. Possibly CPA firms could assign semi- ; responsibilities to aid juniors in learning what is xi for satisfactory performance and progress and thus fill the social needs Of semi-seniors to help others 'e10p close friendships. 2ft was expected that personnel at the lower levels fiJnns would be professionally oriented whereas '_" I'v- 167 auml at the middle and t0p levels would be bureau- cxflly oriented (Sorensen, 1965). The finding here large firm semi-seniors were more professionally ted than juniors or seniors does not necessarily sup— cu'reject this expectation, for there was no means of ring lower (junior through senior) with middle (super— 3 and managers) or tOp (partners and principals) level itants. Possibly the seniors, whose next promotion put them in the middle level category, are beginning ange their orientation from professional to bureau- :, and juniors have not yet attained the peak of :sional orientation held by semi—seniors. Juniors may be less cosmOpOlitan than semi—seniors e they are more concerned with establishing them- with their firm and in their personal life than ng committed to their profession. In addition, some avenues of professional commitment are not available they obtain their CPA certificate. Since CPA firms should be able to judge the capa- es of personnel within year or more of service with an, it is logical that involuntary turnover was the It reason for turnover at the junior and semi-senior Staff reductions may have occurred primarily at rL-senior and senior levels as CPA firms pruned 168 :smaffs of individuals who were performing capably at ' yflalevel, but did not possess the long-run potential 'edlnrthe firms. Outside Opportunities likely increase continued exposure and increased experience and explain cmdnance of voluntary turnover at the senior level. Firm Size Satisfaction with pay was one of the primary find— for firm size (see Fig. 248 for a summary of all the size findings). Lower satisfaction with pay for n and small firm juniors than large firm juniors might >lained by the wide gap in starting salaries for these (see Table 4 in Chapter I). The continued gap in pay the reason for the differences in satisfaction with Ir large and medium firm semi-seniors. However, it expected to find greater satisfaction with compensa— ractices for small firm seniors than medium and large eniors. Possibly they are satisfied with lower com- ion since they may be more satisfied with their loca- r their future Opportunities with their firms. An ative explanation may be that they may not be as 1ed Mdth.compensation as a symbol of achievement. medium firm juniors were less satisfied with compen- Ixractices than large and small firm juniors. Higher 169 83933.: 33 8:..15 :2. you 35.3: «o DI!» .9: 6: loll 839333 you ullu on v.53 ouuluul 830335 on ultolulu 3.33 8.33.8qu sun: I.» no anal: in: no bud-05: alone-u.— non-alto 8.303938 :2. calo- uoo cu 52.—.5... undo-«la uou magi—uh Al.— u 33 8: you 853. so balsa .3" a: In: .3! v. Infill 5 luau l5 s; gulls-M3 «o 0850 all lull glandular all—Ill.— val col-alto all? no Alla 3.. 888. E3 I5... and v3.3.8 Sign- . luol out. I»: 5!: alga 38 3390. I»: null» 3v :0an luau «All. luau ulna-«.8 333:0 Isl-Ba anal on... In: an...» ulna ugly 33".“ luau 0.3 3v Allelui— luau Ii 1» coal-dub haulauuluulllhla luol lul- quu .505 ulna unlu all-893. luau «as Hi” :4 l4 Illa 33! (i. I--- -i' \ loan—lull. gullunhuuiu 5a: 3363-..! In: la»: ulna .333»: 02' 33.—long In: live: in: «o haw-27: a»; =33?! luau Ian-l also town-«ul- luol 339-lug In: Sula . all. no 539—256 5:. 33.-a El Scull-nel: In: I53- 85 Eula:- luol luau—5n all 33.-long luau can: lluuuuaa gala-0'8 5:. 83!“ l: :3. 3- .3: 85 32.23 83 38!" 3: I55. caduceus all .033qu nuu: lain all annull- ..I. .5. SI. 3.. I5... . luau .33.qu- lual 33!... .3- 333713 B: .91. consult Halo-nos .n .8303. usual-g .- 2.3.. :38. I: .95 van lull ulna alum-«all cal 333. luuu «all» 033.3» 13397th .a one «0 gulls .- 33- 98:!- 83 fill all Ii Ill» ‘30:: lulu :3! luau noun.— Iu: on»: 3 gall-null- vll 33.-ll 5.: 5288 5? 33.38 3' '56 I5? .3- 3'- 3 338938 1! £33» In: 3:..- 8 833738 85 u!— 53 33.33 88 In: on»... 3 8380.! law 170 nmation in large firms may explain the differences be- 1 large and medium firms, while the difference between mland small firms may be explained by the same reaSons 1 for seniors. That seniors and semi-seniors in large firms were satisfied than those in medium and small firms with ecurity is not surprising in view of the dominance of reductions at these levels, especially in large firms. involuntary turnover was rather large at the semi- r level. Economic conditions prior to and during the d of the study probably affected large Detroit firms severely than all other firms. It is felt that ure conditions may explain lower satisfaction (Paine, 11, and Leate, 1966), and certainly feelings of ity would likely be lower under insecure conditions. Apparently the demands of the job are significantly 2r for seniors in large firms. Possibly the nature of Lients, i.e., large corporations in many cases, and :pectations of the firms toward fast, accurate com— >n of assignments in large firms contrast with a less ling work environment in smaller firms. On the other the diversity of assignments is greater and more flying to semi-seniors and juniors in large rather than I firms. Even though the assignments may be challenging 171 :resting (see Fig. 7-16), they are more satisfying : point of diversity (see Fig. 124). The large .ther have a more diversified clientele or are of spreading the work assignments out better to this diversity. Deve10pment Opportunities and progress communica- >arently are better in large than medium and small Large firms are big enough to Offer their own J programs whereas smaller firms usually must depend Lde programs. Also, the large firms probably can absorb the time of personnel involved in develOp- 3th from a cost and manpower time standpoint. In n, large firms may be more likely to have established res for evaluation and communication of performance gress. The dissatisfaction of large and medium firm seniors e personal variables tends to partially support the s for the pressures of the job. The demands of the g., overtime, out-of—town, overnight travel, fast, e completion of work, can interfere with personal ts or Opportunities to spend time with one's family. tance from relatives who live in smaller cities may plain this dissatisfaction. The dissatisfaction of firm seniors and semi—seniors with the environment of 172 it is understandable due to the present-day problems ban living. The lack of dissatisfaction among large juniors for the community-related variables may indi- a tolerance upon their part until they achieve the. c accounting experience they desire or an indifference they become more aware of other problems. The greater professional orientation of semi-seniors rge firms than in smaller firms may indicate that they d large firms as a better means to achieve their pro- onal goals, or that large CPA firms place a greater sis on professional goals. That large firm personnel feel that their firms were more bureaucratically ,ted than those in small firms is consistent with ex- tions and findings about large firms (Montagna, 1968; .sen, 1965). However, it would have been eXpected that .m firm personnel would feel that their firms were more .ucratically oriented than those in small firms. The ite finding here suggests that this may be so only for .argest of the medium firms or that small firms may be strictly and centrally controlled than medium firms 1 may have more partners sharing administrative duties. —-—_— ‘. If” ~-_' Ml 173 Interaction between Job Level and Firm Size A few findings have to be interpreted cautiously Lse an interaction effect for job level and firm size found (see Fig. 249 for the summary of these findings). .nteraction effect for pay may have been found since zas probably higher at each job level in large firms for the corresponding level in smaller firms, but other >rs may have compensated for lower pay at some job .8 in smaller firms. Thus, rather than just firm size >b level explaining the differences found, the combined :ts Of these in one or more cases may better explain sfaction with pay. Similarly, the degree Of satisfaction with diversity 1e work may not depend solely on the size Of the firm, Ls a function of both the size of the firm and the job L within the firm. The nature Of clients, company :ies in assigning work, and Opportunities to be in- ad in more than one area of work (e.g., auditing and s or auditing and management services, all three areas pecialty, rather than just one Of these) may explain interaction effect. Greater diversity of types of ats may be expected in larger firms, but greater rsity of work in more than one area of specialty may xpected in small firms (the specialties indicated by 174 aspondents support this idea). Also, the nature of the clients, assignments, com- policies in assigning work to various job levels, and my policies in allowing participation may explain why faction with the nature of the work is a function of job level and firm size. Apparently the size of the firm and the job level akued mathe feelings of some personnel regarding the tance of Opportunities for personal growth and devel- t. The combination of the size of the individual's and the position he holds dictate the importance of .ing and deve10pment to prepare him for advancement. the combination of the firm's size and the individ- : job level cause some personnel to place greater 'tance on Opportunities to participate in setting :. They must feel that in their situation such par- >ation is essential in satisfying their needs. Needs, Job Satisfaction, Orientations, and Turnover Since juniors were found to have less satisfaction autonomy and Opportunities to help others (see the Lngs for job level) and with the nature Of their work the findings for interaction), it would be expected those juniors with the least satisfaction might L'" 175 nxrily leave. This finding indicates that CPA firms 1x3 able to retain personnel by making junior level more challenging and interesting or by using para- ssionals for the more routine, tedious work. Individuals who feel insecure may realize that they ot performing capably or up to their firms' expecta~ or be fearful of retaining their positions in the wake evious staff reductions in their firm or others and in of continuing unstable economic conditions. Thus, it LOt surprising that seniors who left as a result of a 5 reduction (especially in large firms) and large firm >nnel who involuntarily left felt insecure prior to ' separation from their firm. If an individual's expectations toward pay are not 2d, he likely will leave if he feels that Opportunities ill these expectations are better elsewhere (Sorensen, ; Capin, 1969; Andre, 1969; Simons, 1961; Grossman thers, 1970), Hines, 1969). Perhaps some of the large personnel are leaving because they were dissatisfied pay. If personnel live too far from or too close to tives or if the job interferes with family life or onal interests or if their spouse dislikes their present lcu'a career in public accounting, they are likely to wtarily leave their firms as large firm personnel did 176 is study (see Fig. 250). Since it was found that firm seniors were dissatisfied with the pressures of job and the personal variables (see the findings for size), the findings for turnover here are supported. Lower satisfaction with prestige inside the firm ound to be associated with involuntary turnover in firms. Possibly poor performance evaluations cause 'iduals to feel that they are less regarded by others 1e firm. Apparently those who are dissatisfied with lature of their work may be performing inadequately .nvoluntarily leave as was found here for large firm annel, especially at the junior level. Also, the dis- sfaction with the nature of the work and the pressures me job for some medium firm seniors may imply that they performing inadequately and explain why they involun— 1y left their firms. Some large firm personnel, especially seniors, ntarily left their firms to find positions which pro- d more diverse assignments. This might have been cted at the junior or semi-senior level where the work ore routine and tedious. However, since seniors are ,gned to be in charge of specific client audits, the 5 may be able to vary assignments better at the junior mmursenior levels. The preferences of seniors regarding 177 103 En- nulnuuonal-ou new .32.: «0 Elm .~n~ 6: v53 noun-not; on «3.30:— 33 cuss-not!— :5) nnofio :- 55 van-:3 :3 on: :33 an; nouuuulnn 33:39 .0 33:93 val lull-50:2. .A nulls—32.0w val anten- qlgnnon n3 nlzgunofi—o so Congo 3: an...» announce Ila :3 can: :33 :3: >2. so :23 =- 55 nus—lune! null. 31.. 33:88.3 :3: E53 uncannnuunv oz an»... up annul— .- 25: In: 033.5 luau-on.— .8 :33 :15 luclunomlu nlullnu lulu.— onlnzoaoI-ou :3: unload gnu: alga washcl- lni maniacal-cu :3: van: IIUEOHUMqu 07. nukes—nah nlnsw . «‘ Lag. lunar—ans“ fill: hugauauln 302 5.55:... 3 $333. nanny-0:030 v:- .ao:unun.—nlm new .3002 new nus—yam uo .anllnm .9: .m: nu... Banana?) 2.) :2.» in vlullano 5:33:89:— lnal slain St. ance-la In: Zulu annual-null. 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In: l-nln non—no anal an...» ‘03:»: :3 :3 3:39:33 25 nuns-n!— lnC can: nnoulln nlguo u-ol ll: banana- s»!- vac-«n: noon cannon—3n :3- ua :3: .- un: 2.: All!“ can: u.— .n-ov uncallu 33. ul- 3 baggage 5!. void-Inn on) Olen—u ulna 33.3: no: nulu 53551; an! anal; In: '53 new no 528:3 .o 1!: SI. 5 .3: 2.2.3.3.: lloHu 03:01 On land-lunatic .A alln: 5.“le a 4:8 llnlvouo: Bl 305' ; noun-inn... 178 rersity of their assignments apparently do not ie vvith the Opportunities being provided. Medium anjxxrs who had greater satisfaction with prestige e tlua firm may have been attempting to enhance this qya or to capitalize on this prestige when they volun- left their firms. Some personnel who voluntarily left their firms l less importance on self-actualization, prestige out- :he firm, or participation in determining methods and lures, whereas these were important for those who tarily left. Possibly those who remained felt that c accounting would provide more Opportunities to fy their needs for these items which were so important em. Some semi-seniors who left as a result of a staff tion placed more importance on being-in-the-know and >nal growth and deve10pment Opportunities. The data acted indicated that a lack of long—run potential was reamxifor letting most Of the personnel in the staff :thxxgroup go. Such personnel may have placed more rtance on being better informed on progress and more rhufities to improve themselves if they realized that 'vmrermt progressing as well as others or as well as ' might have desired. 179 Large firm juniors who voluntarily left were locally 3, and small firm juniors who voluntarily left had fessional orientations. Generally it might be ex- tluat cosmOpOlitans or those with high professional titnns would voluntarily leave (Gouldner, 1957—58). .y tflnose leaving found that the public accounting sion was not compatible with their low professional ation. CosmOpOlitans and Locals CosmOpOlitans would be expected to stress outside nce groups and professional skills or work (Gouldner, 58). Also, they might stress compensation as a mark >fessional achievement. The findings of this research that high cosmOpOlitans placed greater importance on ige outside the firm and on pay than locals and that were more satisfied with the nature of public account- ork, performance and progress policies and procedures ’A fihmw, and CPA firm compensation practices than essupport these beliefs regarding cosmopolitans (see 251). (filthe other hand, locals who are low on commitment pecuflized skills and outside organizations might be (medtp'be less concerned about growth and deve10pment, 180 ss, and outside prestige. The findings that high place less importance on personal growth and qxnern: and are less satisfied with performance and ass {malicies and procedures in CPA firms than all personnel support the expectations regarding locals Fig. 251). Professional - Bureaucratic Orientations Individuals in higher level occupations should e higher order needs, or intrinsic variables, such as, nomy, self-actualization, nature of the work, perform— 1 and progress, and professional activities and develOp- :, more than lower level occupations (Centers and antal, 1966; Friedlander, 1964; Kaplan et a1, 1969) and ive job satisfaction from them (Lahiri and Srivasta, 7). Since accounting is a profession and would be a War level occupation, many accountants might be pected to be professionally oriented and to stress the ghercuder needs or intrinsic variables. The findings Irnemijmportance and job satisfaction for professionally iented personnel support these beliefs (see Fig. 252 for summary of the findings). h1addition, professionally oriented personnel tressed being-in-the-know. Apparently, they feel it is 1231. «canuwuco«no onuunualonnm a floccuunuuonm nOu nuanoann no snag-5m .~n~ .nnn ulna-«no mad-unnnnusnonsn unsung any: u-nnu nuns» nag“ uslu glauconla vaualuno had-unu-nuanonsn unaunm :nianno anaaco«aamuona ncu3a0~l>nv val munuw>nuuw uncannaOuonn .o naunwOna vow oucuanOHnla .A sea uo nonanmona .l "gnu: vansowno hunlunnlnu nalunsp salad Ono) nlnnu nnozn nave 0:: among clan vonuouuln anal vlu:u«no haulunulnualonan hanmuc ano> any: llnnu nwosu alga gala on: guano-non vauuunno hanmunnlnuallnan Salad >no> any: wanna nnosn nary anon 0:3 002.» .85 compound? won-nonuaoa an. gun: vlnuonulo ones vaualuno age-unuanualonaa Adana: ans: no haaunn Ono: olnuu nwlnn nus» anon as: monsoonln ul~plnnl> Hlnonnla .n sch uo cons-aonn .l "can: conconno m-aco«uu0uonn adieu hnl> no Adana anon nlnnu nanny ulna unuu 0:: oaozu alga weanlnnl> hangs-loo can) vanunnulo once pungenno hauldOnnoou Iona huaunn onl: nlnnu nuns» ulna anon on: Handcunom nae-gag»... val nonun>nn0l alsoauuluonn .u uuonwonm vol luaanOunlm .a anal uo unsula .l "gnu: onusuo clrn plum-«uln wnol vmucouno haalaowanuOnn 3 run: ano> no Sagan: on»: nlnuu nnozu ulsu gala as: Handcunom «all» now On alwuullunomao .0 hunnsuou .u alt .u abuxtonnuauln .A Illa-0 .l "no lnoguo anal alga oualun00lw lnoa Occlun annulualnno unnlnusllnsa an and hnl> onl) nlnnu nnlzn ulna uglu on: Hoaaonnla onlsuo can: On nonuunsnnoano no luonnlualnno and hnln no son an“: owosu can» lualunonln anal would: Hoauoonla vlualnno Analunnlnulllnan harm“: on. hHHlaonunluonn hand“: anon louxlswuuauln .u noduluddlluUllunll .a hlbloufll .l ":0 aluulano nuanced-lam Iona hasbn hnl> no Salad 1-)-.0) an}: 53H Uflfiumfiuflmp unozu ulna luclunoaau anal \ h 'hlllIl\lnlDl uuHflflOHuofi 182 tant to know what is happening and how they are doing. emphasis also appears to be compatible with their Ltation. IIf a firm is using bureaucratic procedures and ties”; of administration and personnel are bureaucrati- y oriented, satisfaction with such procedures and titnes should be rather high for these personnel. On cather hand, professionally oriented personnel should lissatisfied in a bureaucratic situation. Similarly, Eessionally oriented personnel and professionally anted firms should be compatible, with the bureaucrati- ly oriented personnel being less satisfied in the pro— sional situation. In this study highly professionally .ented personnel felt that their firms were highly pro— ;sionally oriented, and highly bureaucratically oriented rsonnel felt that their firms were highly bureaucrati- lly oriented. Thus, some personnel appear to have orien— tions compatible with the orientation of their firms. .aukfition, bureaucratically oriented personnel were more ltiSfiEd with most of the job—related variables than those 10 tended to be professionally oriented, thus implying hat many CPA firms are bureaucratically oriented (see Fig. 5%. Imwever, caution must be used in interpreting these 183 tngs since the measurement techniques may have given to a halo effect. Since the respondents indicated tluair attitude toward certain practices and their jgglg as to whether the practices existed in their firms, 5 possible that an individual may attribute the same mflnation he holds to his firm or he may assume for him- ? the orientation he finds present in his firm. Also, both highly professionally oriented and nly bureaucratically oriented personnel placed greater ortance on Opportunities to help others. Since recent lege graduates are believed to stress a service orienta— vn, it seems reasonable to find some personnel placing a tong emphasis on service to others. If professionally oriented personnel tend to work : professionally oriented firms, it may be inferred that ose who felt that their firms were so oriented may have en more satisfied with their community because their com- nity provided better Opportunities for closer contact tfilother professionally oriented individuals and for nmflvement in professional activities. Location Several differences in need deficiency and impor— mmeium job satisfaction were found depending upon the 184 .rmfls location -- Detroit, Detroit suburbs, large outstate .ties (over 30,000 population) and small outstate cities 30,000 or under population). Since the Detroit firm per- )nnel mostly worked for large firms, the findings for acurity, pay, personal variables, performance and progress, 1d diversity of work likely result from differences in firm Lze rather than location (see the findings for firm size in ig. 248 and for location in Fig. 253). The lower satisfaction with self-fulfillment for etroit and Detroit suburban firm personnel compared to utstate firm personnel may result from the environment in hich the individual works and lives. The faster, more ectic pace Of life and the urban problems of Detroit and ts suburbs may detract from the self-fulfillment that an ndividual can obtain from his job. However, the work in arge firms apparently is self-fulfilling enough to out- eigh the dissatisfaction with the community variables for etroit firm personnel compared to the suburban personnel. Suburban living in the Detroit area likely is more ‘ostly and the needs for greater compensation higher since mall outstate city firm personnel were more satisfied with :ompensation practices than suburban firm personnel. If ;he Detroit area provides better Opportunities for profes- ;ional activities and more contact among CPA firm personnel, 185 0&4 new mwanvcnm no anufiasm .onw .wnm vo=Ou nooaonOuuav oz “ung QUCOHOH UH“ OZ RN 0 «N among omsu nunnanno> auncssaou sun) ounuunuon ance nova: no - loony nouno no nouoaom umozn also monnonno> uncounoo can) ounuunnoa male on u - omozh non uo huunozual .u anonuo ado; On zuwcsunoooo .A an: .l unOu onusuo Ado also nova: no AN anon» now loo-unoasn one; mm e an vol KN a nu among also non uo aunnozunl saw: vlnuonnlm unoa on u ow loonh on I «a no. e~u- ouonu oazu annnnuoo can: ulnuonulo onoa nn I an loosh goal unmana80uuu nunsasunoa saw: unosno new song vonunnuon mama nova: no H~ ouosh no>oonsh omnoum canuouounno canuouumnuom new ouconnomeH oooz canuuooa nOu omen—noun uo .39.le zoomwunmoa clam .nnN .nnn cance nouannouuwv oz ounce ooocunouunv oz Hooooonoa huno luluuuao games also n0n uo «unannona can: conunnnln nova «announce unonulc monsoonoo snooze also nunu onunnnao Hanan no~ oouwuulna canulooao ulOu so“: cannuluonnlo lnox Hoooonnoa unOnnlo also snags. nan Olmnlnnl> auucaaaoo and) scuuoounnuln nno: anon uo hunonl>qv .A oolnuono vol ouoanOunla .l "nun: descennln lulunuao own-a also anllu new vol alooonnoa Anna lulu. luso lnnlu vol snaps. ulna unonula nou oo«u0luo«ulo lnot Hooo0onla undo luluonoo dull. vol anoaon also olunouno> Hosanna; can: vanuunulo cola Hoodoonun unonulo aln now alooOlnla luluouoo Bonn canons. n3 luolunoG-n Ono: haocouSI .0 local» .l "nOu onozno an. also aloooonla Anna lululuoo manna nOu uncounoaan lava «oooOonoA uqonnla clan luluonlo nOu Anunaull Snub haulaonulv nlaoa HoooOunnn canons. ulna uuonnla now non-Annunou undo. And: honouonuov no:OA lanoaoo vol nuonnon ova-ulo aloooonla nan acolaauuuau luall sud) soolnunuoo nlaoa 186 personnel in the Detroit area may be expected to be more concerned with esteem among their colleagues. Thus, per— sonnel in the outstate areas may be less concerned with esteem as was found here for large Outstate city firm personnel. If autonomy is one means of achieving greater esteem, the Detroit area firm personnel might be expected to place greater importance on autonomy than the outstate city firm personnel, as was also found here for the large outstate city firm personnel. Age Less challenging and interesting assignments and less time with their firms to accomplish anything worth- while may explain why those who were 21 or under were less satisfied with the feeling of worthwhile accomplishment. It is very likely that CPA firms would not entrust such personnel with much responsibility. These same personnel placed less importance on pay, Opportunities to help others, and authority connected with doing a good job and progres- sing, and the amounts of these characteristics provided apparently are sufficient for their present needs (see Fig. 254 for the summary of the findings for age). Most individuals below 31 years of age were less satisfied with security, possibly because they were at the 187 lower job levels, junior and semi-senior, where involuntary turnover and staff reduction occurred. The older group may have felt that they had proven their ability and felt more secure about job retention. Apparently those who were 28 - 30 were unable to fulfill their expectations regarding authority for their jobs. Personnel who were 34 or older may have learned to live with the constraints of their jobs and thus be more satisfied with the personal variables than most others. Also, some of the interferences found at lower job levels and during earlier years of service may no longer be present. Those 21 or under may also have been more satis- fied since most were still single and were not as concerned with the job interfering with personal interests and family life. The lack of exposure to other living conditions may explain the greater satisfaction of those 21 or under with the community variables. Also, younger personnel may find the social opportunities of large cities appealing, or they may already live in desirable community. Education Perhaps lower aspirations and the realization of them explain the greater satisfaction of those with a C average or less for their undergraduate major with the 188 self-actualization of their job, the nature of their work, and professional activities and deve10pment (see Fig. 255 for the findings for education). It might be expected that these same personnel would have less responsible, less demanding jobs, and thus probably be more satisfied, as found here, with the pressures of the job than those with high averages. Similarly, those who indicated no class rank prob- ably were those who had not completed a two year or four year college curriculum, would have less responsible, less demanding jobs, and thus would have greater satisfaction with pressures of the job. Also, those with a master's degree might be given more responsibility and have more expected of them than those with a bachelor's degree. If their training is in a non—accounting major, these same master's degree personnel may not be as equipped for the pressures of public accounting. The combination of more responsibility, greater demands, and possible poorer pre— paration for the pressures encountered may explain their lower satisfaction with pressures of the job than bache- lor's degree personnel. Since most of the personnel with some other advanced degree held a law degree and likely worked in the tax area, the pressures on them apparently are less than those with a non-accounting major for the 189 master's degree. Those with the master's degree with a major in accounting probably worked in the auditing area. It is believed that the demands of the positions for such per— sonnel very likely may interfere more with personal interests and family life as a result of overtime and travel requirements. Current Career Plans Personnel planning on a career with their firms or another firm as a partner or as an employee were expected to be more satisfied with public accounting work than those planning on a non-public accounting career (see Fig. 256 for the findings on current career plans which support this expectation). Those planning on setting up their own CPA practice might find certain aspects of working for someone else less satisfying than those planning on becoming a partner or remaining as an employee. They might be expected to be less satisfied with the type of work assigned to them and the Opportunities to progress and develOp as they desire. The findings of this study are consistent with these con— clusions. Some of the respondents did not indicate any career 190 «I: 59.8 3. Bin «9 El... .3” .n: anon loo-nonOu «.3 on v.58 .3833... o- ano... no Ann-non: .o nolnoona vol loo-Inounon .n anon no :33 .l "An!— luunulnn <3 EB new in Ann) 33» no.3 vac-«non lnol nonuni— l nloula on cola.— Ant. loo...— olouuUlnn noun-loot... .v noonuona oo- ooonlnounls .9 Jon no non-.ing .a uno: no Pinon .- 23...) all: nllnlo noon-nub loose in ulna-«ul- lnol nonuni— l olouoa on all: 5!. 08.6. nllnlu clan-loun- 3.39; oloo l noun—ll: loo—3 in 33.32. clung-nine" :- 51. ulna-«non one- nllnnl l loo!— 3 a: fit. :33 in :08BOQUd‘ O. 3.50 3!. on 332-Snag .n loan-7:0. .n no. inaugu- ozgnnoa .- "51. untrue :- .35 10.33:. noon all: nllnlo 3.3!: no... 3.. on) loos... 8d ugfifl 8H 38.038 3a.. 8.53.. no Ella an a... i” aigfiug O. E 1'3 olollnlnnuv on ,, nnlnno :- loan ulna-«no» nos-n2. nut. vac-«non no: 32533 3 fins-ll Ant. loos» nonl 9.3.5307!!— Anns Insol- 5‘ 0.3... In» 00.. no nuns-non; Ant. 339—ul- lnol n.n3o¢l loan non—no no: woo-lbs. 52. 32a 1.- vloolZ-o n92»... one 3n no ulna-cons 5!. anon-no :l '5 moan-unl- lna llnblv 33.—lac!— nOu Alon can 8 Ant. once. lulnlll a. no 4 l Anal loos» loan ooh no llnslllna any: «annual. onol noon-no on no O ulna cola Ant. 32:. nucleon: 1' .3353. «local-lulu.— .a :8... no unsal— .- .5!- iolnl'noono 4' Anglo-o3 Sn clan-«non onol no" now .0325 nllou no 0 An!- olefin nll 0.1.3.80- lainnol .n mould—«33-33 .- "aunt noun-B .33.. an... 83» '5 10.33:- onol non-l non cannot- O Au!- 82F fiendulfl 1008 191 ouauunonxm naon>onm now oucuvaww no mnqaanm .snu .uum wanna uuuuunuuuwv oz us=Ou auuzunUuuwv oz ao~nuwnn> haun56560 .u ooan¢wn¢> anaconda .n uuoaaoHo>uv can nouuw>nuuq undeaououonn .a "can: vuwuaauan onoa uuauanoaxu wanna:Oouu ununzn «anuuuaau an“: «mosh anonuo ago: an bunnaunonno .u cannon van usuaosu uaovuuaovun .A Man .a “new ouuuwnonxa uawuaaouun 332— 33-33 5:: among now accounoaan one: nouuquwauauuuuudoo .n unonuo can: an nouuaSunonno .q "Ana: noun-Hun. one. oucuunonnu uauunsouuo unansncaou no unnaan olaunuaau saw: 000:9 noun-nuansuuunuaoo .n soon-unuau- .- usuua vuuuouuqo nova mundanoauo unquasouun cannon «Gianna nun: ouonh no>oansh uonoum souuanco«no canuuuunnunm non ouuaunonaa vuoz muauwuwuon vooz Avoscnncouv .onN .unm sue) no auuuno>wv .0 unwano~o>ov vac nonuw>wuoa uncenonouonn .n no“ we manauaunn .n "saw: noonnu «cancsouuq uwaaaancoa - no anaconda ocean saga vouu unnuqu once ouaounso an an unusun on unaaa nun: coach snos no unanno>uu .a nameno~u>0v can nonuu>uuuo uncowuauuona .w “can: ouwuuonn 4&0 :30 new «cans and: uuonu Gaza town quuua anal nomadnau an an can-on cu wand: saw: awash sno: uo huuuno>uu .u «annuOnn van ound-naunon .a nan uo nuns-nuns .n "gnu: madam uaozuna oaozu can» vouu luau.- onoa evacunso an on canton an madam an“: smock no>ochah nanoom saunancu«no COHUUQUQ‘HUHM OOH; condunoalm €002 auscuuwuon vouz 192 plans, possibly to avoid any possibility of their employer finding out their plans or possibly because they did not have any definite plans at that time. In the former case, they would be expected to be less satisfied than those planning on becoming a partner or remaining as an employee since their plans are probably to leave. In the latter case, the lack of plans could indicate that public account— ing does not appeal very strongly to them. The findings for need deficiency and job satisfaction in this study tend to support these contentions. Previous Experience Those with prior public accounting experience would be expected to remain in public accounting if they are satisfied with public accounting, their job, and their firm. Also, those who have switched from non-public to public accounting apparently felt that public accounting might be more satisfying than non-public accounting work. For some aspects of public accounting work, those with previous public or non-public accounting experience were more satisfied than those without such experience (see Fig. 257 for the findings for previous experience). Most likely Opportunities for filling the self- actualization needs and to help others are believed to be 193 better in public accounting by those with prior full-time public or non—public accounting experience. The profes— sional nature of the work. the Opportunity to help clients, and the Opportunity to work more closely with co—workers and possibly help them likely explain these findings. The greater satisfaction of those with previous full-time public accounting experience with the personal and community variables may result from personnel moving to situations which cause less interference with their personal life and which provide a more satisfying community environment. Some personnel were found to leave public accounting firms due to dissatisfaction with personal or community variables (see Fig. 250 for these turnover findings) and might have moved to another CPA firm where the same situation does not exist. Also. those with prior full-time experience in public accounting may have stayed in public accounting because they felt that the job aspects which were important to them could be best Obtained in public accounting. Public accounting very well could provide better Opportunities to fill important needs for independent thought and action and helping others due to the nature Of the work, service Oppor— tunities with clients and co-workers. The greater impor- tance on pay may result from greater expectations or needs 194 for pay. Length of Service Personnel with long service in public accounting should have demonstrated their capabilities and feel more secure in their positions. This is consistent with the findings of this study for personnel with l or more years of service compared to most other (see Fig. 258 for the findings for length of service). Many college graduates in accounting go to work for larger CPA firms in the urban areas. Later, personnel may voluntarily leave to seek a more satisfying community environment (see Fig. 250 for the findings on turnover). Thus, it is not surprising to find that personnel with longer service in public accounting are more satisfied with the community variables than many with less service. Also, it is possible that those with longer service may have learned to adjust to their environment or may have estab- lished themselves with their firm sufficiently to afford suburban living. It appears that the importance of Opportunities to develop close friendships declines as the length of ser- vice increases, begins to pick up again during the 5th year of service, and then begins to decline again. Possibly 195 noounilou unconsoaen n3 noun—l: no hula .3“ .9: Ugh guduud‘ OI coda-3133-30. .0 5:32.- .a Icon-luau.- .- "an: ciao :- lonu 103-«ul- ooon ooouuiou nag-.83. anal no u so go. 0.3:. “so“ .Coeh0uudfi OZ 39w I0§h0uuufl OZ ”SON :UgMONNd‘ Oi ououauunou <3 uni-3 gonna: new 31:: no in in” .9: 09-3 nan-ulna» 3 in onol no n g<~ono~ no. onto-053n- ouuluuuunou <8 on .030 no a»: coon—u nan 50198. Illlulldalllnllln n [.33 u u n&.||| all: a a a no. of. all 63.» coding «ole-non 5!. v.33»: onol ll: anal no 0 a. <3 n3 no: 3.: coo...— unzuo :- ozu cog-«nob 533.3 and. vac-«non opal in anal no plan coal-not: on m lino <3 new no. 2.! 00°F— !!3 309333.. 8. 353 398:3; on [1.31% ours} no 533 n8 33?! no in 63 .3. 3:53 «o i I.“ 35 n3!uu I: I.» B Ion-ion coil. no noon 9‘ 5 332. 33. go 339.... 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Au!- 33-33 onal u- an: 085 3 2.3.3! angel-lo anal 3E0, 3E0. noun—lova- uzfl... noo— ongnu clone Eugen 032 no nulls no :0: uni no n Aut- oooau $02 on 33.—sung nun 5t. 0.23 no nos. coat: «a on! can: no ullh 8E0- uo and.» n ll.» nun a»? 0.33 la» ulna-«no» a a...» 33 an? 0.93 in .03 Anal 0030 ll.» coal-=0 hung ant. 103-«ao- nnlguo an... 3 0331.30.39 no: 5‘ coon» we all '4» 33:33:; ell 8E0. onol sun-.30- ...an lo .833 onol v33.— huuluulo Aunt 103-dul- anal 9.3530. 33... no 5 no In: 33... 53 8E.- 3; 9.3533 039; «o convul- 3u§ 93! coal-«condone...» Biaanonauuag moan-{33.3.3303 uni-58.5333.— «oils-ova»?! [l .803 Suuflflfl 8398933 :8. ouaoufln voo- Nwl'lqloluuon 30- 196 as length Of service increases other job aspects become more important in relation to the importance of close friendships. Individuals with very little service are likely to be more concerned with doing a good job and progressing than with opportunities to help others as was found for those with 4 or more years of service. Personnel with more service than others should have progressed to positions which provide more diversity in assignments and should express greater satisfaction with the diversity Of their assignments as was found in this study. The fact that those with 4 — 5 years of ser- vice with firm were less satisfied with performance and progress than those with 2 years of service may indicate that they are at a point in their career with their firms where decisions on promotions and Opportunities elsewhere are being made. The finding here that those with S or more years of service in public accounting are more bureaucratically oriented than those with less than 3 years of service im- plies that either the bureaucratically oriented personnel remain in public accounting or personnel change their orientations during their tenure in public accounting. Probably both occur. Sorensen's findings (1965) that personnel at the junior through senior levels are 197 professionally oriented while supervisors through partners are professionally tend to support the findings here, except that personnel at the senior level appear to be bureau- cratically oriented here as well as those at the supervisor level or higher levels as found by Sorenson (see Fig. 247 for the findings on job level for additional support on this point). In addition, the finding here that those with 2 - 5 years Of public accounting service are more cosmOpOlitan than those with less than 1 year of service tends to sup- port the finding that semi-seniors are more cosmOpOlitan than juniors (see Fig. 247 for the findings on job level). Those with less than 1 year of service would be juniors and those with 2 — 5 years of service would be mostly semi- seniors. As indicated previously, the peak of professional or cosmOpOlitan orientation appears to be attained at the semi-senior 0t 2 - 5 years of service in public accounting level, since those at the junior level or with less service are probably more concerned about establishing their compe- tency and have fewer opportunities to engage in professional activities. CPA firms likely are able to evaluate an individ— ual's competency and potential in the first couple of years. Personnel who have proved their competency and have been 198 exposed to outside job Opportunities should be in a posi- tion to voluntarily leave, and this point should be reached after they have cleared the hurdle of involuntary turnover. The findings here support these contentions. Progress Toward CPA Certificate The greater satisfaction of those who have sat for the CPA exam many times (5, or 6, or more) with the per- sonal or community variables may be more related to age or length of service or a combination or a combination of vari- ables than to the frequency of sitting for the CPA exam (see the findings on age and length of service). Also, this greater satisfaction may have resulted from general satisfaction with finally passing the exam, for those who did actually pass it. Since those with the CPA certificate and those close to it have demonstrated their competency in public account— ing and probably have been exposed to other job oppor- tunities, they might voluntarily leave. Also, those who have sat for the CPA exam several times may have passed the exam and Obtained their CPA certificate or may feel that public accounting is not their field since they have been unsuccessful in passing the CPA exam. In either case voluntary turnover might result. The findings here did 199 indicate that a disprOportionate number of those with or close to the CPA certificate and of those who sat for the CPA exam 3 or more times voluntarily left their firms (see Fig. 259 for the findings for progress toward the CPA certificate). Professional Committees The few individuals who served on 2 or more profes- sional committees may be using this avenue to provide satis- faction. In general, this group has lower satisfaction with the authority connected with their job and the self- esteem and self-actualization obtained from their job (see Fig. 260 for a summary of the findings for professional committees). Suggestions for Future Research An additional follow—up and analysis of turnover at approximately 15 months after the distribution of the ques- tionnaires would be desirable to see if feelings of employees have an effect on turnover over a longer time interval. Replication of this project during poor economic and employment conditions would be useful in verifying the findings. Replication during good and economic and employment conditions would be useful in providing a comparison for 200 differences in feelings and turnover depending upon the economic and employment conditions. In addition, CPA firms might desire to embark on a program of continual job and need satisfaction surveys and analysis for turnover causes as a means of retaining and motivating personnel. Such future research should center primarily on those variables and items found to be most relevant by this project. These would include all of the need items, job satisfaction factors, and cosmOpOlitan-local and pro- fessional—bureaucratic items and the following individual variables: current career plans, length of service, loca- tion, individual bureaucratic orientation, company bureau— cratic orientation, and cosmOpOlitan-local orientation. In future research larger samples would be helpful in the analysis of turnover causes. Also, such samples might include subjects from a wider geographic area to determine whether the findings are typical of public accounting in general and to discover any peculiarities for smaller geographic areas. BIBLIOGRAPHY I. Books Behling, Robert. CPA Requirements, 2nd Edition. Whitewater, Wis.: Wisconsin State University, 1968. Blum, Milton L; and James C. Naylor. Industrial Psyghology: Its Theoretical and Social Foundations, Rev. Ed. N. Y.: Harper & Row, 1968. Brunings, James L., and B. L. Kintz. Computational Hand- book of Statistics. Glenview, 111.: Scott, Foresman and Company, 1968. *Carey, John L. The CPA Plans for the Future. N. Y.: American Institute of Certified Public Accountants, 1965. *Carson, A. B. The Public Accounting Profession in Cali— fornia. Los Angeles: U.CTL.A., Bureau of Business and Economic Research, 1958, cited by Leathers (1970), p. 3. Cummings, L. L., and W. E. Scott. Readings in Organ- izational Behavior and Human Performance. Homewood, III}: Richard D. Irwin, Inc., 1969. *Easton, Edison E. A Study of the Characteristics of Oregon's Independent CPA Partnerships. Eugene: Oregon State University, 1967, cited by Leathers (1970), pp. 2-3. “Getting and Keeping Good Staff Accountants, Economics of Accounting Practice Bulletin No. 4. N. Y.: American Institute of Certified Public Accountants, 1958. #Gilmer, B. von Haller. Industrial Psychology, 2nd Ed. N. Y.: McGraw-Hill, 1966. Guilford, J. P. Fundamental Statistics in Psychology and Education, 4th Edition. N. Y.: McGraw-Hill, 1965. Hackman, Ray C. The Motivated WOrking Adult. N. Y.: American Management Association,4l969. 201 202 Herzberg, F., B. Mausner, R. 0. Peterson, and D. F. Capwell. Job Attitudes - Review of Research and O inion. Pittsburgh: Psychological Services of Pittsburgh, 1957. Herzberg, F., B. Mausner, and Barbara B. Snyderman. The Motivation to Work, 2nd Edition. N. Y.: John Wiley & Sons, 1959. Hinrichs, John R. High-Talent Personnel. N. Y.: American Management Association, 1966. *How to Improve Staff Member Motivation, Management of An Accounting Practice Bulletin 20. N. Y.: American Institute Of Certified Public Accountants, 1964. *Keller, Donald E. A Research Study of Some Aspects of Accounting Education in California. San Francisco: California Certified Public Accountants Foundation, 1968, cited by Leathers (1970), p. 3. Kerlinger, Fred N. Foundations of Behavioral Research. N. Y.: Holt, Rinehart & Winston, 1964. Kirk, Roger E. Experimental Design: Procedures for the Behavioral Sciences. Belmont, Calif.: Wadsworth, 1969. Lindquist, E. Design and Analysis of Experiments. Boston: Houghton Mifflin, 1953, pp. 76-86. March, James G. and Herbert A. Simon. Organizations. N. Y.: John Wiley & Sons, 1958. Maslow, A. H. Motivation and Personality. N. Y.: Harper & Brothers, 1954. Morse, Nancy C. Satisfactions in the White-Collar Job. Ann Arbor: University of Michigan, 1953. Motivating Managers. Princeton: Opinion Research Corporation, 1962. Porter, Lyman W., and Edward E. Lawler, III. Managerial Attitudes and Performance. Homewood, 111.: Richard D. Irwin, Inc., 1968. Report Of the Committee on Education and Experience Reguirements for CPAs. N. Y.: American Institute of Certified Public Accountants, 1969. 203 Roy, Robert H., and James H. MacNeill. Horizons for a Profession. N. Y.: American Institute of Certified Public Accountants, 1967. *#Simons, Harry. Education for Accountancy. Los Angeles: U.C.L.A., Bureau of Business and Economic Research, 1960. #Stogdill, R. M. Managers, Employees, Organizations. Columbus, Ohio: The Ohio State University, 1965. *Thielens, Wagner, Jr. Recruits for Accounting. N. Y.: Columbia University, Bureau of Applied Social Research, 1966, cited by Leathers (1970). p. 21. #Vroom, Victor H. Work and Motivation. N. Y.: John Wiley & Sons, 1964. Winer, B. J. Statistical Principles in Experimental Design. N. Y.: McGraw-Hill, 1962. II. Articles Allbrook, Robert C. "Why It's Harder to Keep Good Executives," Fortune, Nov., 1968, 136-139; 176 & 180. *"AICPA Tests as Predictors of Professional Success," Journal of Accountangy, Aug., 1966, 80-81. Anderson, N. "Scales and Statistics: Parametric and Nonparametric," Psychological Bulletin, 58, 1961, 305-316. *#Andre, Gerald P. "How to Keep Staff Men from Leaving Your Firm," Practical Accountant, Sept./Oct., 1968, 28-30. #Ash, Philip. "The SRA Employee Inventory - A Statis- tical Analysis," Personnel Psychology, 7, 1954, 337-364. Beer, Michael. "Organization Size and Job Satisfaction," Academy of Management Journal, 7 (1), March, 1964, 34-44. Benge, E. J. "How to Learn Workers Think of Job and Boss," Factory Management and Maintenance, 102 (5), May, 1944, 101-104. 204 Blai, Boris, Jr. "An Occupational Study of Job Satisfac- tion and Need Satisfaction," Journal of Experi- mental Education, 32 (4), 1964, 383—388. Boneau, C. "A Note on Measurement Scales and Statistical Tests," American Psychologist, 16, 1961, 260-261. "The Effects of Violations of Assumptions Underlying the t Test," Psychological Bulletin, 57, 1960, 49-64. #Boyd, J. B. "Interests of Engineers Related to Turnover, Selection, and Management," Journal of Applied Psychology, 45, 1961, 143-150. "Bright Young Men Choose Business Careers," Nation's Business, June, 1966, 46-47; 109; 112;.114. Browne, C. G., and Betty J. Neitzel. "Communication; Supervision, and Morale," Journal of Applied Psychology, 36, 1952, 86-91. Campbell, J. W. "An Attitude Survey in a Typical Manu— facturing Firm," Personnel Psychology, 1, 1948, 31-39. *#Capin, Robert S. "How to Cope with the Staff Man Shortage," Practical Accountant, March/April, 1969, 18-24. Centers, Richard, and Daphne E. Bugental. "Intrinsic and Extrinsic Job Motivations among Different Segments Of the WOrking Population," Journal of Applied Psychology, 50 (3), June, 1966, 193-197. Cummings, L. L. and A. M. El Salmi. "Research on Bases and Correlates of Managerial Motivation: A Review of the Literature," Psychological Bulletin, Aug., 1968, 127-144. *Dilley, Merrill B. "What Happens to Accounting Majors," Accounting Review, January, 1961, 121-123. "Effective Morale," Fortune, 42 (2), 1950, 46-50. #Disney, F. M. "Employee Turnover Is Costly," Personnel Journal, 33, 1954, 97-100. E1 Salmi, A. M., and L. L. Cummings. "Managers' Percep- tions of Needs and Need Satisfactions as a Func- tion Of Interactions among Organizational Vari- ables," Personnel Psycholqu, 21, 1968, 465—477. 205 El Salmi, A. M., and L. L. Cummings. "The Impact of Role Diversity, Job Level, and Organizational Size on Managerial Satisfaction," Administrative Science Quarterly, 15, 1970, 1-10. Evan, W. M. "Peer-Group Interaction and Organizational Socialization: A Study of Employee Turnover," American SociOlOgical Review, 28, 1963, 436-440. Friedlander, Frank. "Job Characteristics as Satisfiers and Dissatisfiers," Journal Of Applied Psychology, 48 (6), 1964, 388-392. . "Motivations to WOrk and Organizational Performance," Journal of Applied Psychology, 50 (2), April, 1966, 1434152. _ "Underlying Sources of Job Satisfaction," Journal oflégplied Psychology. 47 (4), August, 1963, 246-250. Friedlander, Frank, and Newton Margulies. "Multiple Impacts of Organizational Climate and Individual Value Systems Upon Job Satisfaction," Personnel Psychology, 22, Summer, 1969, 171-183. Friedlander, Frank, and Hal Pickle. "Components of Effectiveness in Small Organizations," Administrative Science Quarterly, 13, 1968, 289-304. Gibson, James L., and Stuart M. Klein. "Employee Attitudes as a Function Of Age and Length of Service: A Reconceptualization," Academy of Management Journal, Dec., 1970, 411-425. Gordon, Oakley J. "A Factor Analysis of Human Needs and Industrial Morale," Personnel Psychology, Spring, 1955, 1-18. Gouldner, Alvin W. "CosmOpOlitans and Locals: Toward an Analysis of Latent Social Roles - I & II," Administrative Science Quarterly, 2, 1957-58, 281-306; 444-80. Haire, M., E. E. Ghiselli, and L. W. Porter. "Cultural Patterns in the Role of the Manager," Industrial Relations, 2, 1963, 95-117. *Half, Robert. “Employee Retention in Public Accounting," The New York Certified Public Accountant, Dec., 1968, 847-8541 206 Hall, Richard H. "Some Organizational Considerations in the Professional-Organizational Relationship," Administrative Science Quarterly, Dec., 1967, 461-478. Handyside, John D. "Satisfactions and Aspirations," Occupational Psychology, 35, 1961, 213-244. *Hercus, T. F. "Motivating the Chartered Accountant," Canadian Chartered Accountant, Aug., 1967, 107-109. *#Hines, Elbert, R. "Results of Survey Conducted by Virginia Accountant Reference Obtaining and Retaining Staff Personnel," The Virginia Accountant, June, 1969, 7—9. Hinton, Bernard L. "An Empirical Investigation of the Herzberg Methodology and Two-Factor Theory," Organizational Behavior and Human Performance, 3 (3), Aug., 1968, 286-308. House, Robert J., and Lawrence A. Wigdor. "Herzberg's Dual-Factor Theory of Job Satisfaction and Motivation: A Review of the Evidence and a Criticism," Personnel Psychology, 20 (4), Winter, 1967, 369-389. Hull, R. L., and A. Kolstad. "Morale on the Job," in G. B. Watson, Civilian Morale, N. Y.: Houghton Mifflin, 1942. *"Illinois Surveys Its CPAs in Industry, Education, and Government," The CPA, September, 1970, 3. #Ivancevich, John M. and James H. Donnelly. "Job Satisfaction Research: A Manageable Guide for Practitioners," Personnel Journal, March, 1968, 172-177. *Ivancevich, John M., and Robert H. Strawser. "A Com- parative Analysis of the Job Satisfaction of Industrial Managers and Certified Public Accountants," Academy Of Management Journal, June, 1969, 193-203. *Ivancevich, John M., Robert H. Strawser, Herbert L. Lyon. "A Note on the Job Satisfaction of Accountants in Large and Small CPA Firms," Journal of Accounting Research, Autumn, 1969, 3394345. 207 Kaplan, H. Roy, Curt Tausky, and BhOpinder S. Bolaria. "Job Enrichment," Personnel Journal, 48 (3), 1969, 791-798. #Knowles, M. C. "A Review Of Labour Turnover Research," # Personnel Practice Bulletin, March, 1964, 25-37. . "Personal and Job Factors Affecting Labour Turnover," Personnel Practice Bulletin, 20 (3), 1964, 13—18. *Kollaritsch, Felix P. "Job Migration Pattern Of Accounting," Management Accounting, Sept., 1968, 52-55. Kolstad, A. "Attitudes of Employees and Their Superb visors," Personnel, 20, 1944, 241-250. Kropowski, E. J. "Which Ones to Look for Where," Lahiri, Lawler, Management Review, June, 1967, 13-17. Dilip K., and Suresh Srivasta. "Determinants of Satisfaction in Middle—Management Personnel," Journal of Applied Psychology, 51 (3), June, 1967, 254-265. Edward E., III, and Lyman W. Porter. "Predicting Managers' Pay and Their Satisfaction with Their Pay," Personnel Psychology, Winter, 1966, 363- 373. *Lowe, Ross E. "Public Accounting Internships," Accounting Review, Oct., 1965, 839-846. *Montagna, Paul G. "Professionalization and Bureaucrati- zation in Large Professional Organizations," American Journal of Sociology, 74 (2), Sept., 1968, 138-145. Paine, Frank T., Stephen J. Carroll, Jr., and Burt A. Porter, Leate. "Need Satisfactions of Managerial Level Personnel in a Government Agency," Journal of Applied Psychology, 50 (3), 1966, 247-249. Lyman W. "A Study of Perceived Need Satisfaction in Bottom and Middle Management Jobs," Journal of Applied Psychology, 45 (1), Feb., 1961, 1-10. . "Job Attitudes in Management: Perceived Deficiencies in Need Fulfillment as a Function Of Job Level," Journal of Applied Psychology, 46 (6), Dec., 1962, 375-384. 208 . "Job Attitudes in Management: Perceived Importance Of Needs as a Function of Job Level," Journal of Applied Psychology, 47 (2), April, 1963a, 141-148. . "Job Attitudes in Management: Perceived Deficiencies in Need Fulfillment as a Function of Line Versus Staff," Journal of Applied Psychology, 47 (4), Aug., 1963b, 267—275. . "Job Attitudes in Management: Perceived Deficiencies in Need Fulfillment as a Function Of Size of Company," Journal of Applied Psychology, 47 (6), Dec., 1963c, 386-397. Porter, Lyman W., and Mildred M. Henry. "Job Attitudes in Management: V. Perceptions of the Importance of Certain Personality Traits as a Function of Job Level," Journal of Applied Psychology, 48 (l), 1964, 31-36. Porter, Lyman W., and Edward E.Ifiwfler, III. "Properties of Organization Structure in Relation to Job Attitudes and Job Behavior," Psychological Bulletin, 64, 1965, 23-51. Porter, Lyman W., and Jacob Siegel. "Relationships of Tall and Flat Organization Structures to the Satisfactions of Foreign Managers," Personnel Psychology, 18, 1965, 379-392. *"Profile of a Public Practice," The CPA. January. 1971: 11. Reissman, Leonard. "A Study of Role Conceptions in Bureaucracy," Social Forces, March, 1949, 305- 310. #Ronan, W. W. "A Study of and Some Concepts Concerning Labor Turnover," Occupational Psychology, Oct., 1967, 193-202. Rosen, Hjalmar. "Desirable Attributes of WOrk: Four Levels of Management Describe their Job Environ- ment," Journalpof Applied Psychology, 45 (3), June, 1961, 156-160. Rosen, Hjalmar, and R. A. Hudson Rosen. "A Comparison Of Parametric and Nonparametric Analyses of Opinion Data," Journal of Applied Psychology, 39, 1955, 401-405. 209 Rosen, H., and C. G. Weaver. "Motivation in Management: A Study of Four Managerial Levels," Journal of Applied Psychologx. 44, 1960, 386-392. Ryan, Thomas A. "Multiple Comparisons in Psychological Research," Psychological Bulletin, 56 (1), 1959, 26-47 0 Schuh, Allen J. "The Predictability of Employee Tenure: A Review of the Literature," Personnel Psychology, 20 (2), 1967, 133-152. Sheppard, David I. "Relationship of Job Satisfaction to Situational and Personal Characteristics of Terminating Employees," Personnel Journal, Oct., 1967, 567-571. Smith, Frank J., and Willard A. Kerr. "Turnover Factors as Assessed by the Exit Interview," Journal of Applied Psychology, 1953, 352-355. Talacchi, S. "Organization Size, Individual Attitudes and Behavior: An Empirical Study," Administrative Science Quarterly, 5, 1960, 398-420. *Tracker, Ronald J. "A Study of Successful CPA Candidates in Louisiana 5 Sittings," Louisiana CPA, May, 1964, cited in Paul W. Burnam,“0btaining and Keeping Personnel," Louisiana CPA, July, 1964, 12. *Trueblood, Robert M. "Professional and Technical Practitioners in Accounting," Journal of Accountancy, 110 (3), Sept., 1960, 57-62. *Trump, Guy W. "Attraction of Personnel to Public Account- ing Firms," Journal of Accountancy, June, 1969, 57-610 *Weiser, Herbert J. "Motivating Personnel," MSU Business Topics, Autumn, 1967, 21-32. Wernimont, Paul F. "Intrinsic and Extrinsic Factors in Job Satisfaction," Journal of Applied Psychology, 50, 1966, 41-50. Yourman, Julius. "Following Up on Terminations," Personnel, July/August, 1965, 51-55. 210 III. Other References *Leathers, Park E. The Staff Retention Problem in Public Accounting: Background and Questions for Dis- cussion, A Report Submitted to the Subcommittee on Staff Retention of the Committee on Education of the American Institute of Certified Public Accountants, January 15, 1970. *Loth, David, and Robert D. North. "New CPA Profile for the Strong Vocational Interest Blank," AICPA College Accountipg Testing Bulletin No. 54, Aug., 1969. McSweeney, Maryellen. Personal Interview, Michigan State University, June, 1971. *Rhode, John G. The Measurement of Vocational Interest for Certified Public Accountants over a Thirty Year Period. Unpublished Master's Thesis, UniVersity of Business Administration, 1965, cited by Leathers (1970), pp. 3; 23-24. *#Sorensen, James E. Professional Bureaucratic Organization in Large Public Accounting Firms. Unpublished Ph.D. Dissertation, The Ohio State University, 1965. APPENDIX A Questionnaire 211 This questionnaire has been designed to investigate the satisfaction of staff members in CPA firms with their job and their firm. Your c00peration in completing the four parts of the questionnaire is needed in order to obtain significant results from the research project. The benefits to you may be an improvement in the satis- faction you obtain from working in the public accounting profession. Be sure to answer all questions. After completing the questionnaire, please double-check to see that no questions are left unanswered. It should take only 30-45 minutes to complete the entire questionnaire even though it may look long. Return the completed questionnaire directly to the researcher in the enveIOpe pro- vided. Your responses will be kept absolutely confidential. There is no way that your firm can identify you. Part I Following will be listed several characteristics or qualities connected with your position in public accounting. For each such characteristic, you will be asked to give three ratings: 3. How much of the characteristic is there now connected with your position? b. How much of the characteristic do you think should be connected with your position? c. How important is this position characteristic to you? For each of the 15 characteristics or qualities circle the number on the rating scale which indicates how much of the characteristic there is or how important the charac- teristic is. "One" on the scale indicates a low or minimum amount; "Seven" on the scale indicates the highest or maximum amount. Mini- Maxi- mun mum (Low) (High) 1. The prestige of my position inside the company (i.e., the regard received from others in the company). a. How much of the characteristic is there now con- nected with your position? 1 2 3 4 5 6 7 b. How much of the characteristic do you think should be connected with your position? 1 2 3 4 5 6 7 c. How important is this position characteristic to you? 1 2 3 4 5 6 7 2. The opportunity, in my position, for participation in the determination of methods and procedures. a. How much of the characteristic is there now con— nected with your position? 1 2 3 4 5 6 7 b. How much of the characteristic do you think should be connected with your position? 1 2 3 4 S 6 7 c. How important is this position characteristic to you? 1 2 3 4 S 6 7 3. The prestige of my position outside the company (i.e., the regard received from others not in the company). a. How much of the characteristic is there now con— nected with your position? 1 2 3 4 5 6 7 b. How much of the characteristic do you think should be connected with your position? 1 2 3 4 S 6 7 c. How important is this position characteristic to you? 1 2 3 4 5 6 7 212 -2- The feelings of self-fulfillment a person gets from being in my position (i.e., the feeling of being able to use one's own unique capabilities, realiz- ing one's potentialities). a. How much of the characteristic is there now con- nected with your position? b. How much of the characteristic do you think should be connected with your position? c. How important is this position characteristic to you? The pay for my position. a. How much of the characteristic is there now con- nected with your position? b. How much of the characteristic do you think should be connected with your position? c. How important is this position characteristic to you? The opportunity for independent thought and action in my position. a. How much of the characteristic is there now con- nected with your position? b. How much of the characteristic do you think should be connected with your position? c. How important is this position characteristic to you? The opportunity to develop close friendships in my position. a. How much of the characteristic is there now con- nected with your position? b. How much of the characteristic do you think should be connected with your position? c. How important is this position characteristic to you? The feelings of security in my position. a. How much of the characteristic is there now con- nected with your position? b. How much of the characteristic do you think should be connected with your position? c. How important is this position characteristic to you? The feeling of self-esteem a person gets from being in my position. a. How much of the characteristic is there now con- nected with your position? b. How much of the characteristic do you think shOuld be connected with your position? c. How important is this position characteristic to you? Mini- mum (Low) Maxi- mum in 1 gh) 6 7 6 7 6 7 6 7 6 7 6 7 6 7 6 7 6 7 6 7 6 7 6 7 6 7 6 7 6 7 6 7 6 7 6 7 10. 12. l3. 14. 15. 2:13 -3- The opportunity, in my position, to give help to other people. a. How much of the characteristic is there now con- nected with your position? b. How much of the characteristic do you think should be connected with your position? c. How important is this position characteristic to you? The feeling of being-in-the-know in my position. a. How much of the characteristic is there now con- nected with your position? b. How much of the characteristic do you think should be connected with your position? c. How important is this position characteristic to you? The feeling of worthwhile accomplishment in my posi- tion. a. How much of the characteristic is there now con- nected with your position? b. How much of the characteristic do you think should be connected with your position? c. How important is this position characteristic to you? The opportunity for personal growth and development in my position. a. How much of the characteristic is there now con- nected with your position? b. How much of the characteristic do you think should be connected with your position? c. How important is this position characteristic to you? The authority connected with my position. a. How much of the characteristic is there now con- nected with your position? b. How much of the characteristic do you think should be connected with your position? c. How important is this position characteristic to you? The opportunity, in my position, for participation in the setting of goals. a. How much of the characteristic is there now con- nected with your position? b. How much of the characteristic do you think should be connected with your position? c. How important is this position characteristic to you? Continue On To Part II Mini- mum (Low) Maxi- mum (High) Presented below are several firm, or public accounting. 214 -4- 12.23.11 statements concerning certain aspects of your job, your Indicate your degree of satisfaction with each item by circling one of the numbers in the rating scale. "One" on the scale indicates "Very Unsatisfactory , Seven" on the scale indicates "Very Satisfactory". 12. l3. 14. 15. Very Satis- factory Opportunities provided by the firm to engage in educational and professional development programs outside the firm. The rate of progress expected by the firm for job retention and promotion. Freedom for employees and their spouses to mingle socially with firm members at all organizational levels. The progress expected by the firm toward the comple- tion of the CPA exam. Opportunities for transfers between offices of the firm (if the firm has more than one office). Overnight, out-Of-town travel requirements. The attitude of the firm toward attendance at pro- fessional organization meetings and involvement on committees of professional organizations. The adequacy of the firm's fringe benefits (e.g., retirement, profit-sharing, bonus, sick pay, health and life insurance, etc.) The determination of salary increases. Performance appraisals. The contribution by your superiors to your profes- sional growth. Opportunities for transfers between areas of spe- cialty within the firm (e.g., a transfer from the audit staff to the management services staff). Overtime requirements. The cultural environment of the community in which you work and/or reside. Communication of company policies by the firm to employees. Very Unsatis- factory l 2 l 2 l 2 l 2 l 2 l 2 l 2 l 2 l 2 1 2 l 2 l 2 l 2 l 2 1 2 4 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 215 Very Satis- factory Opportunities provided to engage in training pro- grams within the firm or receive the equivalent in on-the-job training. The social environment of the community in which you work and/or reside. The attitude of the firm toward membership in pro— fessional organizations (e.g., AICPA, state soci- ety of CPAs, NAA, etc.). The nature of public accounting work in general. The attitude of the firm toward professional reading (e.g., professional journals, firm pub- lications and releases, IRS and SEC releases, etc.). Communication of progress and performance by supervisors to employees. The competitiveness of the firm's pay scales. The distance at which you are located from your and/or your spouse's relatives. The amount of time that your job allows you to spend with your spouse and family and/or pursue your personal interests. The nature of work assignments-—interesting, chal- lenging, and worthy of a person with your ability and education. Treatment as a professional by your superiors. The reimbursement of staff members for involvement in professional activities and development. The diversity of work assignments--desirab1e diver- sity in size and type of clients. Communication of work review by supervisors to employees. The size of the community in which you are presently located. Haw satisfied do you think your spouse is with your present job and firm? Very Unsatis- factory I 2 l 2 l 2 l 2 l 2 l 2 l 2 l 2 l 2 l 2 l 2 l 2 l 2 l 2 l 2 l 2 32. 33. 34. 35. 216 Very Very -6- Unsatis- Satis- factory_ factory How satisfied do you think your spouse is with the idea of you making a career of public accounting? 1 2 3 5 6 7 The pressures of the job, i.e., the pressures for the fast, accurate, thorough, professional comple- tion of assignments in the allotted time? 1 2 3 5 6 7 The work space arrangements provided to you at your firm's office. 1 2 3 S 6 7 How satisfactory, overall, is your present job to you? i 2 3 5 6 7 Part III Follow1ng is a list of statements about the work of CPAs. Please indicate (a) the extent to which you think the practice should be an ideal for accounting and (b) the extent to which you have observed the practice lg FACT in your firm. Circle the number on the rating scale which indicates how you feel about each statement. "One" on the scale indicates that you "Stongly Disagree" (i.e., no with almost no exceptions); "Seven" on the scale indicates that you "Strongly Agree" (i.e., yes with almost no exceptions). l. Strongly Disagree The lower positions in the firm (e.g., juniors and seniors) should be told what to do and then supervised to see that they do it. a. Do you think CPAs should approve of this practice? b. Does this practice exist in your office? Some CPA firms require their CPAs to schedule and use procedures in their work in such a way that a replacement could take over at a moment's notice without serious interruption. a. Do you think CPAs should approve of this practice? b. Does this practice exist in your office? CPAs should go out of their way to help the firm pre- sent a united front to clients and other firms in accounting matters, even if they (the CPAs) person- ally disagree with the firm's position. a. Do you think CPAs should approve of this practice? b. Does this practice exist in your office? In a particular local office, CPAs are permitted to practice their ideas of what are the best account— ing theories and practices even though the firm prefers other views. a. Do you think CPAs should approve of this practice? b. Does this practice exist in your office? A particular CPA office is concerned with its CPAs' private lives away from the office. a. Do you think CPAs should approve of this practice? b. Does this practice exist in your office? 1 1 MN MN N N Wu) w u) U‘ O‘O‘ Strongly Agree For the 217 -7- Strongly Strongly Disagree pggree A CPA seldom tries to live up to what he thinks are the standards of his profession because many of his clients do not seem to respect him for his effort. a. Do you think CPAs should approve of this practice? b. Does this practice exist in your office? A major criterion of a good CPA is one who serves the needs of the users of (his client's) financial statements. a. Do you think CPAs should approve of this practice? b. Does this practice exist in your office? CPAa should diligently read the standard profes- sional journals (e.g., Journal of Accountancy, etc). a. Do you think CPAs should approve of this practice? 1 b. Does this practice exist in your office? A good CPA should be able to accomplish the work assigned to him within the time allotment given to him. a. Do you think CPAs should approve of this practice? b. Does this practice exist in your office? Partners should maintain a rather impersonal, "busi- ness-like" relationship with their staff members. a. Do you think CPAs should approve of this practice? b. Does this practice exist in your office? Part IV each of the following questions, place an "X" on the blank space provided beside appropriate answer (5). What is your age? (Check One) Indicate your sex. (Check One) What is your marital status? (Chock One) Single 21 or under 22-24 25-27 28-30 31-33 34 or over Male Female Married Divorced or Separated How many dependents do you have (Including your spouse)? (Check One) 10. ll. 12. 13. What is your education? (Check All Applicable Items) Indicate your grade point average for your Major Field for your (Check One) Indicate your rank in class for your Bachelor's Degree. Indicate your present position with (Check One) your firm. 218 -8— No Bachelor’s Degree Bachelor's Degree-Major not in Accounting Bachelor's Degree-Hajor in Accounting Master's Degree-Major not in Accounting Master's Degree-Major in Accounting Other(Specify) Bachelor's Degree. (Check One) Junior Semi—Senior Senior Supervisor Other(Specify) When you started with your firm, what was your preference for an area of specialty? One) Auditing Taxes Management Services Other(Specify) (Check In what area of specialty are you currently working? Auditing Taxes Management Services Other(Specify) (Check One) When you started with your’firm, what were your career plans? (Check One) What are your career plans now?(Check One What is your prior experience in accounting-type work? (Check All Applicable Items) Partnership in public accounting firm Have own private practice in public acctg. Work in industry, government, or non- profit organization Remain an employee in public accounting Partnership in public accounting firm ) Have own private practice in public acctg. Work in industry, government, or non- profit organization Remain an employee in public accounting Internship in public accounting during college Part-time or summer work in public accounting during college ‘ Part-time or summer work in industrial, govern- mental, or non-profit organization during college Pull-time work with another public accounting firm Full-time work in industrial, governmental, or non-profit organization accounting Other Accounting Experience (Specifv) *WC—w 219 -9- 14. How long have you been with Number ofgyears your firm? (Check One) Less than 1 At least 1, but less than 2 At least 2, but less than 3 At least 3, but less than 4 At least 4, but less than 5 5 or more 15. How long have you worked in Number of years public accounting? (Check Less than 1 One) At least 1, but less than 2 At least 2, but less than 3 At least 3, but less than 4 At least 4, but less than 5 5 or more 16. What is your progress Possess the CPA certificate toward the CPA certi- Possess the Certificate of Examination, but ficate? (Check One) lack sufficient experience Passed 3 or more parts of the CPA exam Passed l or 2 parts of the CPA exam No parts of the CPA exam have been passed 17. How many times have you sat for the CPA exam? None (Check One) 1 2 3 4 5 6 or more 18. In which professional organizations are you a member? (Check all Applicable Items) AICPA State Society of CPAs American Accounting Association National Assn. of Accountants Other (Specify) 19. How often do you attend meetings of at least one professional organization? (Check One) 20. On how many committees of pro- fessional organizations have you served during the past year? (Check One) Very frequently(Almost All) Frequently (More Than Half) Often (Almost Half) Occasionally (Less Than One-Third) Never None 1 2 3 or more 220 -10- 21. How many educational and/or professional training and development courses, seminars, or workshops did you participate in during the past year? (Check All Applicable Items) Number of Programs Attended 1 2 3 4 or more a) National in scope b) Regional in scope (Midwest, etc.) c) State wide in scope (e.g., Michigan) d) Local in scope (Local chapter of state society of CPAs) e) Intra-firm in scope f) University sponsored It! ll H H H! H 22. How applicable is your knowledge and Not at all ability on your present job to Slightly other firms? (Check One) Somewhat Very applicable Completely applicable 23. To what extent is your social life Very large associated with your job? (Check Large One) Somewhat Slightly Not at all 24. To what extent is it likely that you Not at all can leave your present job and Slight obtain an equivalent one elsewhere? Some (Check One) Likely Very likely 25. How useful is the knowledge you Not at all obtain on this job to you if you Little were to seek employment elsewhere? Somewhat (Check One) Quite a bit Very useful -The End- Thank you for completing this questionnaire. Now please sign below and indicate the name of the firm for which you work. Remember: Your responses will be kept strictly con— fidential by the researcher. Please double-check to see that you have answered every question. Then return the completed questionnaire in the stamped return envelope provided. 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OIO O mauHm asHuoz mauHm omumH OwaaHuaoull.O mHan 1229 OOH NO ON OH OO ON HHH OHH OH OOH O OH OH HO OO OH OO OO \‘T ON OO ON OO ON NO OO HO NN OH OH OH OH ON ON OO [\ N H ON O O ON ON HH ON ON NO HO 00 N O OH OH N O OO OO Lfi OH ON OO OO NO HN‘I’ OH ON NH OO 00 OO OH OH NO OH OO OH {I IIICIII mumwO N cmzu mmmH usn .ummO H ummmH u< ummO H cmnu mmmH OcHuasouo< UHHnsm :H moH>umO mo auwcmH whoa no mummO O mummm O cmau mmmH usn .mumm» O ummmH u< mummz O cmnu mmmH usn .mummO O ummmH u< mummm O cmnu mmmH usn .mummO N umme u< whom» N CMSu mmoH usn .ummm H ummmH u< ummm mco cmcu mmmH auHm uamwmum nuH3 moH>umO mo nuwamH moGMHuwaxo OcHuanouum umnuo GOHumNH ncmwuo uOmoualaoa uo .uamaaum>om .OuumavaH OH xuoa maOunHHOO NOu.cowv Jae: OaHuasooo¢ aH wuaoHuonxm HOHum H O OIO mHmuoe H O OIO O mahHm HHMBO H O OIO O maufim aaOOOz H O OIO O mauHm mwumH OmacHuaooal.O «Hams 230 ONH NN OO HO ON OO OO HO OO OO OH OH NO ON OO ON ON OO OH OH OH N NO NHH OH OO HH OH NH OH HH OH OH OH OH OH NH N OH NO OO OH OH OH OH O OH q OH O HO NN ON OH OO OH NH OO OO N OH H OH NH HO NH Ommmma mem noO mo nuwamH O OIO OHOuOH O OIO O H OEHHH HHMEO O OIO O H O OIO O mauHO asHOmz manHm oman OmsaHuaounu.O «Hana 231 OHN OO OO HHH OO OH O HO OO OH NH OO OOH OH OO NO nm>wz OO ON OH ON HN N N N OH O O OH ON OH N O AO\H swap mmmHv OHHmaonmaoo OH OH O H O O N O O O O O O N N H HOHms nmoaH dwwo HmaOHmmmwonm mac ummmH um mo mOaHnomz OaHvamuu< mo Ooaoacmnm OO OH HH O O H N H OH OH O H OH O O O nonuo OO HO OH N OH O O N OH N N H OO OH OH O «<2 O H O O H O O H H O O H O H O N <<< mm mm O H NH OH N o NH NH o o ON ON N H mONo No Numfiuom oumum NO OO O N O N N O OH OH O O ON ON O N «OOH< mcoHumanmmwo HmGOHmmmmonm :H OHnmnwnamz OH OH O O N O H O N O N O N N O O mnoa no O OH OH H O O O H O O O O O O O O O O OO ON O O N O H H HH O N H NH HH O H O OO OH O O O O O H O O O O OH HH O N O OO ON ON OH OH O O O NH N O N OO OH OH O N OO OH ON NN O O N O OH O O O OO N NH OH H OOH OH NO OO OO N O NO OO O OH ON NO O OH OO maoz aoxmu damn mm: auxm mn Hmaonmmwonm Oaw HmcoHumosvm mo .02 O O N O N H H O N H H O H H O O mnoa no O N N O O H H O O H H O O O O O O N OH OH N N O O H H N N O O HH O H H H NOO NOH NO OOH OO OO HN OO OO HO ON OO OOH HO OO OO ocoz nmmw umwm OcHnsu .mOno Hmconmmmonm now no Om>noO ammunHaaoo mo .02 H O OIO O H O OIO O H O OIO O H O OIO O mHmuoH manHm HHwaO‘I. manHm asvaz , manHm ownmg umsaauaoosu.a «Hnmn 233 cnxocucu NV‘OO ON OH OH OH O O N NN OH O O ON O O O anwonm H ummmH um Ochcwnu< Hmuoe HH HN H O O O O O H H O O O H H O mnoa no O O O O O O O N N O O O O O O O O O N H H O O O N O O N H O N H O N HH N N N OH O O O O O O N H "mOooO cH HmooH AOO OO OH OH ON OH O OH OO ON O O NH N O O amnmonm H ummmH um OcHOcmuu< Hmuoa H O N H H O O O O O O O O O mnoa no O O H O N H O O N H O N O H H O O O N N N O HH O H H O O N H N O OH OH O H N NH HH O O N N N O H “mmoom cH mOHB mumum on OH OH O OH N N O O N N O ON O NH O anamoum H gamma um OaHOamuu< HauoH O O O O O O O O O O O O O O mnoa no O N O O O O O O O O O N O N O O O O O N H H O O H O O N N N N H OH O OH O H O O O H O NH O O H H «unooO cH HmaOHOmO AOO O OIO O H O OIO O H O OIO O H O OIO O mHmuon mauHm HHmam maufim asHOuz mauOO «wumm _ OmsaHuaoOII.O mHnt 234 OO OH OH NH OH N N O OH N O O OH N O N amnOonm H nmmog um OaHvamunO HmnoH O H H O H O O H O O H N H H O O onoa no O O O H O N O O N H O O H H O H O O OH O O O N H H O O O N H O H O N N ON OH N O OH O H O O O H O O O O O H "Ownomcomm OuHmno>Hc= AOO OOH HO OO HN mN O O OH OO ON OH NN OOH ON HO Om amuwoum H ummog um OaHvamuu< HmuoH OO ON ON OH O O N N HN NH O O OO O OH O mnoa no O ON O NH O O H O O O O N O NH O OH O O OO OH HH OH O N O O OH N O O NN N O OH N OO OH NH OO O N N N NN O N HH OO OH O NH H "macaw aH athImnuaH Amv a O OIO O H O OIO O a O OIO O H O OIO O mHmuoH manHm HHmaO manHm abHOmz manHm Oman Omsafiuaoouu.O «Hnmn APPENDIX C Letters Obtaining Approval for Use of Items in Questionnaire 235 July 13, 1970 Professor James E. Sorensen Accounting Department College of Business Administration University of Denver Denver, Colorado 80210 Dear Jim: I am going to conduct research into the problem of retaining personnel in CPA firms of all sizes in Michigan for my Ph.D disser- tation at Michigan State University. I plan to attempt to relate certain job satisfaction, need satisfaction, and individual characteristic variables to voluntary and involuntary turnover. I have read a copy of your research project in this general area concerning graduating seniors and large CPA firms. I do not think that my research project would overlap yours. Primarily, I am writing to you because I would like to include professional or bureaucratic orientations as one of the variables. May I have your permission to use the bureaucratic and professional items on the attached questionnaire sample which were taken from the bureaucratic and professional items used in your Ph.D. disser- tation? Thank you for your consideration and cooperation. Yours sincerely, David F. Fetyko, C.P.A. P.S. Please send your reply to the following address: David F. Fetyko 4424 Shady Hill Lane Lansing, Michigan 48917 236 U N I V E R S I T Y O F D E N V E R College of Business Administration cowneo sea-nun University Perk, Denver, Coloredo 80210 July 2h, 1970 Mr. David F. Fetyko 4424 Shady Hill Lane Lansing, Michigan 48917 Dear Dave: You have mw'permission to use the items you requested; hopefully, they'll work as well for you as they did for me. Enclosed is a copy of a proposal which we are submitting to the NAA; maybe you'll find it helpful also. Park E. Leathers of the AICPA staff has done a great literature review on the topic. You might write him and ask for it. Best wishes; please send me a cepy of your proposal if convenient and keep me posted on your progress. Si_ce§elyk .\ {W James‘ . Sorensen Associate Professor Division of Accounting and Quantitative Methods JES:ka Enclosure {237 July 13, 1970 Professor Lyman W. Porter Professor and Associate Dean Graduate School of Administration University of California Dear Professor Porter: I would like to obtain your permission to use your Need Fulfillment Questionnaire in my Ph.D dissertation research into the problem of retaining personnel in Certified Public Accounting firms. In addition to determining the extent of need satisfaction and the order of importance for the need areas, I will attempt to correlate need satisfaction with voluntary and involuntary turn— over in order to explain the reasons for turnover. Dr. Henry Tosi, Department of Management and Dr. Bernhard Lemke, Department of Accounting, at Michigan State University will be co-chairmen of my dissertation committee. Thank you for your consideration and cooperation. Yours sincerely, David F. Fetyko, C.P.A. P.S. Please send your reply to the following address: David F. Fetyko 4424 Shady Hill Lane Lansing, Michigan 48917 UNIVERSITY OF CALIFORNIA, IRVINE 238 BM'DAW'W'WW'W'WM'WMM MABM'SANTACRUZ GRADUATE SCHOOL OF ADMINISTRATION IRVINE, CALIFORNIA 92564 July 28, 1970 Mr. David F. Fetyko 4424 Shady Hill Lane Lansing, Michigan 48917 Dear Mr. Fetyko: Thank you for your letter of July 13 which arrived while I was away on vacation. You are welcome to use my need fulfillment questionnaire in your dissertation research. The questionnaire was created for research purposes, so it is available to anyone who feels it can be useful in his own work. Naturally, when your research is completed I would appreciate receiving a summary of your findings that involve the questionnaire. Sincerely yours, A Mm Lyman W. Porter Professor of Administration and Psychology LWP/bad APPENDIX D Correspondence with CPA Firms and Employees Regarding Participation 239 Box 52 --Grawn Hall Central Michigan University Mt. Pleasant, Michigan 48858 September 9, 1970 The final questionnaire for my research project on the retention of personnel in C. P. A. firms is now being printed. Thus, I would like to clarify with you some saints on the administration of the questionnaires. Your cooperation in getting the questionnaires distributed to your staff members at the junior through senior levels by the end of September will be greatly appreciated. If [have not already sent a copy of the final questionnaire to you, it is enclosed with this letter. In a few days I will phone you to find out your preference on the following points in the administration of the questionnaires: A. Distribution of questionnaires ~'.. Firm will provide a mialing list to the researcher who will address and mail the questionnaires to staff members. 2. Firm will address and mail the questionnaires to staff members. 3. Firm will address the questionnaires and distribute them at a staff meeting or through the intra-office mail. 4. Firm will provide a name list to the researcher who will address the ques- tionnaires and return them to the firm for distribution at a staff meeting or through the intra-office mail. B. Preparation of cover letter (see enclosed sample) 1. Firm will provide sufficient number of firm letterheads; researcher will have the cover letter typed or printed and return them to the firm for the appropriate signatures). 2. Firm will type or )l‘int the necessary number of cover letters, sign them, and make them available to the researcher for inclusion in the question- naire packets. As previously indicated, the completed questionnaires will be mailed directly to the researcher by the staff members. If necessary, a follow-up will be made to those Staff members who have not returned a completed questionnaire within 2 weeks after the questionnaires have been distributed. 240 -2- Shortly after discussing your prefemces for the administration of the questionnaires, I will either be mailing the questionnaires to your stafi members from the mailing list provided to me or mailing or delivering the questionnaires to you for addressing and distribution. Also, enclosed are cepies of the materials to be used to identify those personnel who leave the firm or give notice to leave the firm by June 30, 1971. If you agree, a , ccket (letter and return envelope) would be given to each person who volunt":.i‘_;" leaves the firm to determine their reasons for leaving the firm. Also, the firm would complete a form and return it to me to indicate whether the firm considers each turnover a case of voluntary or involuntary turnover. The last enclosure i s a cor-y of my own cover letter which will be included with each questionnaire packet. The iirm will receive two reports. The first will come this fall after the job and need satisfaction have been analyzed. The second will come about a year from now after the data is re-anaiyzed to compare those who remain with the firm with those who leave the firm. [bone that all of the materials and procedures meet your approval and that you will still participate 'n this research project. Sincerely yours, David F. Fetyko, C. P. A. Assistant Professor of Accounting 1““ closures 241 has 52 - Grawn Hail c¢ntral Michigan University Mt. Pleasant. Michigan 48868 October 1. 1970 The cooperation of your firm in a research project to analyse the problem of retaining professional staff in CPA firms is requested. Enclosed is a sample of the questionnaire that I would like to distribute during October to professional staff atthe junior through senior levels of your firm. The data will be analyzed in two stages. First. job and need satisfaction scores will be analyzed this fall. Then, after June 30, 1971, you would be asked to identify the personnel who have left the firm so that the data from the questionnaire can be analyzed again to reveal causes of turnover. individual firms and staff members will not be identified when l prepare my Ph. D. dissertation at Michigan State University or if the results are published. Firms will be categorized into three groups: small, medium, and large firms. You will receive a report on the results of the research after the completion of each stage. Several CPA firms in Michigan (with staff sizes from 3 to 150) have already agreed to participate. The cooperation of your firm will increase the significance of the conclusions drawn from the data collected. Please complete and return the second pg: of this letter regarding your firm's participation in this research project. I am a C. P.A. in Colorado and Wisconfln and a member of the AICPA and Michigan Association of CPAs. I am in my seventh year of full-time teaching and in my first year at Central Michigan University. I will keep all firm and staff names strictly confidential. if you have any questions, please write, or call me at 774-3939 or 772-2216 (Area 517). Yours sincerely, David F. Fetyko. C. RA. Assistant Professor Accounting DFF/js 242 mfld Fe F.‘yk°, Co P. A. - 2 " OCtObOI‘ l. 1970 Please complete the following and return in the envelope provided: Yes, we will participate in the research project on retaining professional staff in CPA firms. Please send questionnaire packets to distribute to the junior through senior levels of our staff. No, we will not be able to participate in the research project on retaining professional staff in CPA firms. 243 (form for firm to fill out for voluntary and involuntary turnover cases) Name of Employee: Name of CPA Firm: Date Termination Notice Was Given: 1. Complete this section only for Voluntary Turnover case.* Indicate all reasons given by the employee for terminating his employment. 2. Complete this section only for Involuntary Turnover case.# Indicate all reasons, in the order of their importance, that the firm has for terminating the individual's employment. *Voluntary Turnover Case--Individual was making satisfactory progress at the time he gave his termination notice; the firm would have pre— ferred to retain this individual. #Involuntary Turnover Case--lndividual was not making satisfactory progress; the firm either let him go or planned to let him go in the next few months; the firm did not feel that this individual had a future with the firm. 244 (letter for voluntary turnover packet) Dear Fellow Member of the Accounting Profession: As a part of the research project in which you took part during September, 1970, please indicate at the bottom of this letter all reasons you have for leaving the CPA firm that employed you then. Please list your reasons in the order of their importance to you. After indicating your reasons for terminating employment, please return this letter in the stampled return envelope provided at your earliest convenience. Your response will be kept strictly confidential; no one, including your old employer, will ever see your response. You do not have to identify yourself. Thank you once again for your help in making this research project a success. Yours sincerely, David F. Fetyko, C.P.A. Research Investigator 245 (cover letter) (on firm letterhead) Dear Firm Member (or Dear ) On behalf of the firm, we have endorsed this research project being conducted by Mr. David F. Fetyko. We urge you to complete the enclosed questionnaire and return it directly to the researcher as soon as possible. The firm will not see your responses or be able to identify you with your responses in any way. Several CPA firms throughout Michigan are cooperating in the research project which should be a contribution to the administration of the accounting profession. The conclusions of the researcher, based on the data from all cooperating CPA firms, will be reported to the firm at a later date. Once again, we urge you to complete and return the enclosed question- naire. We thank you on behalf of the firm for your cooperation. 246 MICHIGAN STATE UNIVERSITY sasr LANSING . women: 4382; GRADUATE SCI-IDOL OF BUSINESS ADMINISTRATION DEPARTMENT OF ACCOUNTING a FINANCIAL ADMINISTRATION . EPPLBY CENTER September 28, 1970 Dear Fellow Member of the Accounting Profession: Your help is needed in a research project concerning staff member job satis- faction in CPA firms. The research project has been endorsed by your firm (see the enclosed letter from your firm). Please complete the enclosed questionnaire, sign i£,_agd return-i5 directly tgnmg_at your earliest convenience in the stamped return envelope provided. The returned questionnaire will be kept confidential. By following the indicated procedures for completing and returning the questionnaire, you can be assured that I will be the only one to see your responses and that your firm will ng£_be able to identify you with your responses. As soon as your response is received, I will assign it a code number and personally enter the data on punch cards for computer processing. Also, as a CPA, a member of the AICPA, and a member of the Michigan Association of CPAs, I realize that professional ethics require me to keep your responses in the strictest confidence. Please bg_completely candid. Your time and thought will be of significant value to the success of the project which ultimately depends on the accuracy with which you report your feelings, Opinions, and observations and on a high degree of cooperation from members of the accounting profession. Please complete the questionnaire in one sitting (about 30-45 minutes) and without consultation with your colleagues. Thank you very much for your time and effort. Sincerely, fl ~ ’7'" Mi/ David F. Fetyko, .P.A. Research Investigator 247 CENTRAL MICHIGAN UNIVERSITY November 9, 19 70 Dear Fellow Member of the Accounting Profession: A few short weeks ago I requested your cooperation in a study of the job satisfaction of professional staff personnel in CPA firms. To date, approximately 50% of those who received questionnaires have replied. For the project to be successful a higher rate of response is necessary. Thus, I am sending you another copy of the questionnaire along with a stamped return envelope. 1 shall appreciate it if you could find 30-45 minutes in your busy schedule to assist me in this research project. In completing the questionnaire, please be sure to indicate your name and your firm's name on the last page. This is being done in order to eliminate the use of code numbers which might cause you to wonder about whether your response is really confidential and in order for me to ascertain the degree of response from each participating firm. Let me assure you once again that no one but I will ever see your response. Thank you for any assistance that you are able to give me in completing this research project which is being conducted with the cooperation of Central Michigan University and Michigan State University. I hope that you feel as I do that this project is a valuable contribution to the accounting profession. Yours sincerely, David F. Fetyko, C. P. A. Research Investigator Box 52 -- Grawn Hall DFF/js Enclosures-2 MOUNT PLEASANT. MICHIGAN 48858 APPENDIX E Tables of Means and Analysis of Variance Results 24E3 muoanaollh “whoaammlfiaomllmm “muowaomnum "mom mm.H Hm.a mo.H ¢~.H mm.H oq.H H¢.H MH.H «w. mamow waauumm a“ ouwaaowuuma ou zuflcvuuomno an Ho. mN.H oN.H cm. oN.H om.H BH.H mH.H mo.H om. ooh nuw3 wouooaaoo muauonua< pea moo. mm.H Ho.H mo.H q~.H mm.H mm.H am. no. on. uaoamoao>mo w suaouw Hmcomuom How huassuuomno Ana moo. mm.H o~.H «A. oo.~ N¢.H oo.H Nm.H H¢.H wH.H uaoBSmHHoaouom «Hagsauuos mo maflammm nma moo. om.H 5H.H em.H wm.a om.H mo.H oo.a mH.H mm. socxlmnulafilwnamn mo maaamom AHH moo. o~.H we. oq. o~.H mm. mm. mo.H mH.H mm. muosuo ou mam: o>ww cu huaqauuoomo noH Ho. mH.H om.H om. oq.H mq.H Hm. Hm.a mo. om. Eomummlmaom mo mcaaoom no moo. o~.H co.H nu. qq.a H~.H no. qw.a mo.~ mm.H augusomm mo mwawamom pm on. we. mo. ma. me. am. mm. mm. me. moanmocmaum cacao moam>ov cu mafiasuuooao nu moo. m~.H mo.H Hm. mH.H oo.H on. mo.H on. He. coauom a uswsonu uaooamaooafi How muaanuuoano no mNo. moo. mNo. mn.a on.H o¢.H wH.H mm.H nm.H om. mo.H wo.H sum pm moo. m~.H om. Hm. Ho.H mn.~ oc.H Nw.H mm.H em. uauaaafimaswlmaom mo mwawaoom Ac me. as. me. mm. as. em. am. an. mu. spam was «change «magnate pm mo. om.H am. no. o~.H mo.H co. mo.H HH.H ow. mousvoooua a moonuma wcacfiahouoo aw mummaoauumo ou huasauuoano AN mo. mm. m~.H mm. oo.H mm.H so. o~.H mm. mm. sham mnu ovwmsw owwummum pH HHOflUUN QNflm HQ>0~H O‘NHC mNflAH mmna mfluc QNHG “mug HQIG QWNG Hmua IuouaH sham now 2 mm m o mm m a mm m mowumfiuouomumsu mooamwum> mo maufim Hamam mauam asfiouz mauam owumq now mammama< hwslose mono: an venom mwocouom swan unmoamaawfim mmfiuowouwo onam sham use Ho>oq poo mp mocmaowmon vooz now moqmwuw> mo mwthma< mo muaamom can mammzll.oH manna Table 11.--Analysis of Variance Tables for Need Deficiency 249) by Job Level and Firm Size 1b Source of Variance Job Level Firm Size Interaction Error Total 2b Source of Variance Job Level Firm Size Interaction Error Total 4b Source of Variance Job Level Firm Size Interaction Error Total 5b Source of Variance Job Level Firm Size Interaction Error Total 6b Source of Variance Job Level Firm Size Interaction Error Total t———-—.—.—_—.—-_. -- ..__.-._ , Prestige Inside Firm SS d.f. M.S. F Significance 10.43 2 5.22 3.43 .05 1.40 2 .70 .46 7.01 4 1.75 1.15 542.77 358 1.52 561.61 366 Participation in Determining Methods & Procedures SS d.f. M.S. F Significance 10.26 2 5.13 3.25 .05 3.62 2 1.81 1.15 9.63 4 2.41 1.53 564.53 358 1.58 588.04 36 Self-Fulfillment SS d.f. M.S. F Significance 39.31 2 19.66 9.41 .005 10.80 2 5.40 2.58 3.46 4 .87 .42 747.64 357 2.09 801.21 365 Pay SS d.f. M.S. F Significance 14.85 2 7.43 4.02 .025 53.17 2 26.59 14.37 .005 23.35 4 5.84 3.16 .025 657.49 355 1.85 748.86 3 3 Independent Thought & Action SS d.f. M.S. F Significance 19.44 2 9.72 6.27 .005 5.05 2 2.53 1.64 .63 4 .16 .10 551.75 355 1.55 576.87 363 250 Table 11.--Continued 8b Source of Variance Job Leve l Firm Size Interaction Error Total 9b Source of Variance Job Level Firm Size Interaction Error Total 10b Source of Variance Job Level Firm Size Interaction Error Total 11b Source of Variance Job Level Firm Size Interaction Error Total 12b Source of Variance Job Level Firm Size Interaction Error Total Security SS d.f. M.S. F Significance 5.26 2 2.63 .94 64.03 2 32.02 11.48 .005 4.01 4 1.00 .36 992.69 356 2.79 1,065.99 364 Self-Esteem SS d.f. M.S. F Significance 15.48 2 7.74 5.00 .01 3.66 2 1.83 1.18 4.75 4 1.19 .77 553.39 357 1.55 577.28 365 Opportunityito Help Others SS d.f. M.S. F Significance 24.24 2 12.12 8.54 .005 2.64 2 1.32 .93 8.07 4 2.02 1.42 509.30 358 1.42 544.25 366 Being:in—the-Know SS d.f. M.S. F Significance 27.93 2 13.97 6.88 .005 4.64 2 2.32 1.14 6.26 4 1.57 .77 725.33 358 2.03 764.16 366 Worthwhile Accomplishment SS d.f. M.S. F Significance 29.10 2 14.55 7.13 .005 3.63 2 1.82 .89 8.84 4 2.21 1.08 730.91 358 2.04 772.48 36 251 Table 11.--Continued 13b Source of Variance Job Level Firm Size Interaction Error Total 14b Source of Variance Job Level Firm Size Interaction Error Total Personal Growth & Development SS d.f. M.S. F Significance .28 2 .14 .08 24.50 2 12.25 6.62 .005 5.84 4 1.46 .79 660.59 357 1.85 691.21 365 Authority of the Job SS d.f. M.S. F Significance 15.86 2 7.93 4.99 .01 8.68 2 4.34 2.73 8.30 4 2.08 1.31 570.18 358 1.59 603.02 366 252 .muoficahluo monogammlfiammllmm “whoaaomnlm "mom mo. Ho. m~.m w~.¢ oo.m NN.< om.m mm.q ow.¢ om.m mm.m mamom mawuuom Ga oumnaofiuuma ou auacsuuoemo umH moo. mm.q ww.e mm.m mm.e om.m Hm.c mm.< mm.m m~.m ooh sufiz oouooaaoo muwuonun< oea mo. om.m wq.o om.m n~.o om.m qm.o om.m ~m.m mm.o usuamoam>oo a £u3oum Hmcomuoa now huficsuuoqao omH mm.o oo.m om.m qu.o om.m oo.m mo.o NN.o NH.o usuanmaaoaooom magnanuuo3 mo wcHHoom oNH mm.m o~.m Hm.m om.m mn.m om.m m¢.m oo.m n<.m aoaxlmnuchIwaHmn mo mafiaoom oHH moo. mc.m mq.m oo.m «N.m oo.m no.0 om.m oo.m Hm.m muosuo ou mam: m>fiw cu madcauuoomo ooa me.m om.m nn.m mm.m oo.m Nw.m mm.m Hm.m mn.m ammummumamm mo mafiamom om moo. w~.m mm.m mm.m mm.m om.m ne.m oo.m om.m wH.m augusoom mo mwcfiammm om Ho. mm.¢ om.m m~.q mm.c oo.m mm.q om.m No.m om.m mQHSmoaofium omoao aoao>oo cu hyacauuonno on om.m ea.m oo.m so.m HN.e no.0 wo.m wa.m Ha.m aofiuum a newness acmvcmmoocw How muacauuommo om mq.m mo.m ma.o mn.m oo.m mm.m mm.m om.m oo.m ham om mo. om.m mm.m om.m om.m «q.o om.m 5H.o mH.o oo.m unmaaawwanmnmaom «0 mwcaaoom ow mo. oH.m mm.m oo.m oo.m om.m nm.m -.m m¢.m Hm.m sham can ovfimuao owaumoum um moo. oo.m Hm.q oq.m wu.q om.m oo.m mo.¢ mm.m mm.m mmusooooua w moOSuma mafiafiauoumo cw oumawowuumm cu humaauuomno om moo. mn.q oo.m mo.m QA oqfla MNfla mmufi “Qua QN"Q WMflQ Hons {mug HM": IHOUGH EHM QOH. H. mm m H. mm m ha mm m mUHUMHHQU—Umhflg moaowum> mo magma Hamam maufim suave: meuam wwwmq now mammama< mwzlose an ocean moodmuow -maa unmoamaamam mama: mofiuowmumo ouam sham one Ho>oq now up moamuuoaaH oooz Mom mocmaum> mo mwmhama< mo muasmom van mamu211.NH manna 253 Table 13.--Ana1ysis of Variance Tables for Need Importance by Job Level and Firm Size 1c Source of Variance Job Level Firm Size Interaction Error Total 2c Source of Variance Job Level Firm Size Interaction Error Total 3c Source of Variance Job Level Firm Size Interaction Error Total 4c Source of Variance Job Level Firm Size Interaction Error Total 7c Source of Variance Job Level Firm Size Interaction Error Total —--—-—-—. ._ _-_- .7 ~ Prestige Inside Firm SS d.f. M.S. F Significance 43.60 2 21.80 10.24 .005 2.50 2 1.25 .59 7.00 4 1.75 .82 762.63 358 2.13 815.73 366 Participation in DetermininggMethods & Procedures SS d.f. M.S. F Significance 21.69 2 10.85 5.90 .005 .27 2 .14 .08 9.38 4 2.34 1.27 657.93 358 1.84 689.27 366 Prestige Outside Firm SS d.f. M.S. F Significance 12.34 2 6.17 3.43 .05 .48 2 .24 .13 2.82 4 .71 .39 645.96 358 1.80 661.60 366 Self-Fulfillment SS d.f M.S. F Significance .33 2 .17 .16 7.77 2 3.89 3.60 .05 5.66 4 1.42 1.31 386.63 357 1.08 400.39 365 Opportunity to Develop Close Friendships SS d.f. M.S. F Significance 21.59 2 10.80 4.98 .01 4.03 2 2.02 .93 10.40 4 2.60 1.20 776.37 357 2.17 812.39 365 .‘ —— -- -_ 254 8c Source of Variance Job Level Firm Size Interaction Error Total 10c Source of Variance Job Level Firm Size Interaction Error Total 13c Source of Variance Job Level Firm Size Interaction Error Total 14c Source of Variance Job Level Firm Size Interaction Error Total 15c Source of Variance Job Level Firm Size Interaction Error Total Table 13.-fggntinugg Security SS d.f. M.S. F Significance 31.86 2 15.93 8.25 .005 4.71 2 2.36 1.22 15.95 4 3.99 2.07 688.19 356 1.93 740.71 364 Opportunity to Help Others 83 d.f. M.S. F Significance 17.41 2 8.71 5.62 .005 6.16 2 3.08 1.99 10.42 4 2.61 1.68 554.12 358 1.55 588.11 366 Personal Growth & Development SS d.f. M.S. F Significance 1.51 2 .76 1.43 2.85 2 1.43 2.70 5.55 4 1.39 2.62 .05 187.58 357 .53 197.49 365 Authority of the Job SS d.f. M.S. F Significance 22.51 2 11.26 6.26 .005 7.60 2 3.80 2.11 8.75 4 2.19 1.22 644.14 358 1.80 683.00 3 6 Participation in Setting Goals SS d.f. M.S. F Significance 24.42 2 12.21 5.52 .005 12.85 2 6.43 2.91 23.77 4 5.94 2.69 .05 792.64 358 2.21 853.68 366 255 Table 14.--Mean Scores and Results of Analysis of Variance for Need Deficiency by Location T.— \\‘\\“ Location Mean Scores Jag“\l\\~\il\g\N\\\\\‘ D DS so LO on CharacteriStics n=178 n=41 n=26 n=123 Results 1b Prestige inside the firm .88 .49 .77 .95 .031 2b Opportunity to participate in determining methods & procedures 1.02 1.22 .92 .20 3b Prestige outside the firm .32 .71 .69 .50 4b Feelings of self-fulfill- ment 1.39 1.63 .73 .62 .032 5b Pay .84 1.76 1.42 1.38 .0005 6b Opportunity for independent thought & action .74 1.10 .58 1.08 .044 7b Opportunity to develop close friendships .52 .34 .73 .33 8b Feelings of security 1.90 1.34 .85 1.06 .0005 9b Feeling of self-esteem 1.08 1.20 .85 1.16 10b Opportunity to give help to others .97 .59 .62 .91 11b Feeling of being-in- the—know 1.24 1.32 1.04 1.49 12b Feeling of worthwhile accomplishment 1.42 1.32 .96 1.53 13b Opportunity for personal growth & development .81 1.39 1.23 1.41 .001 14b Authority connected with job .93 1.34 .69 1.25 .034 15b Opportunity to participate in setting goals 1.13 1.63 1.00 1.42 Key: D--Detroit; DS--Detroit Suburbs; SO--Sma11 Outstate Cities (30,000 population or less); LO--Large Outstate Cities (over 30,000 population. 256 Table 15.--Ana1ysis of Variance Tables for Need Deficiency by Location 1b Source of Variance Between Categories Within Categories Total 4b Source of Variance Between Categories Within Categories Total 5b Source of Variance Between Categories Within Categories Total 6b Source of Variance Between Categories Within Categories Total 8b Source of Variance Between Categories Within Categories Total 13b Source of Variance Between Categories Within Categories Total 14b Source of Variance Between Categories Within Categories Total Prestige Inside Firm SS d.f. M.S. F Significance 13.45 3 4.48 2.97 .03 547.09 363 1.51 560.54 366 Self-Fulfillment SS d.f M.S. F Significance 19.22 3 6.41 2.95 .032 785.90 362 2.17 805.12 365 Pay, SS d.f M.S. F Significance 40.99 3 13.66 6.90 .0005 713.22 360 1.98 754.21 363 Independent Thought & Action SS d.f. M.S. F Significance 12.72 3 4.24 2.68 .044 569.26 360 1.58 581.98 363 Security SS d.f M.S. F Significance 64.48 3 21.49 7.81 .0005 993.39 361 2.75 1,057.87 364 Personal Growth & Development 88 d.f. M.S. F Significance 30.55 3 10.18 5.56 .001 661.11 362 1.83 691.66 365 Authority of the Job 14.17 3 4.72 2.92 .034 589.14 363 1.62 603.31 366 257 m¢.H ow.H HN.H He.a mm.H ma.a mamow wafiuuom :H mumnfiowuuma ou muacsuuoono nma Ne.H mm. mm. mm. mH.H No.H new anus emuomaaou auauoeuaa Bea om.H NH.~ o~.H mH.H mo.H No.H sausaoam>me a nuaonw Hmcomuwm you moansuuoamo an mH.H SH.H mN.H mm.H as.H Ho.H unmsnmaHQEOUom .HHnssuuoa no waafimmm BNH o~.H ~m.a om.m «~.H mm.H se.H socxnmsuuaaumcamn no waaflmma Baa os. so. am. oo.H om. em. mumano on game m>fiw oh aufiasucoaao BOH am. am. mH.H wo.H am. sm.H ammnmmumflmm no maaflmmm am oe.H om. «N.H mm.H Ho.H mN.H snaps... no mmafifimmm aw ma. oN. em. mm. Ne. so. mafinmeamanu mmOHu aofim>ms cu aufiqsunoaao pm me. oo. om. so.H em. we. gonna. a Samson“ uawvcmnoonfi pom moansuuoaao no oo.~ oN.H HN.H «H.H «H.H mo.H amp pm one. mm. as. as.H me.H we.H Ho.a namaaflawflswumamm no mmauflmmm as No. es. mm. mm. an. we. anew was «sewage mwfiummum an mm.H on. HN.H mH.H mN.H om. mmuaemooua a awesome maaaaEpmuwe a“ mumaHUHuuma ou hufiqnuuoaao AN om. oe. no. mo.H Na. mo.H scam may magma“ mwfiummum SH muHanM WHfl-H MNuQ wmnla C” "C. HOHu-H @m "a MUfiu mfithUQHQSU >2 8.: .8 m s m N H .82 as. memo: muamoaonoo mo umnszz III III! musmocmmmo mo nonesz zn moamwuwmmo vooz pom mucmaum> mo mwmhamn< mo madammm was monoxi|.oH canny 258 SN.H so.H o~.a os.H -.H ow. mnmom mafiuumm 6H mumnfiowuuma ou aufiGSuuoano an soc. em.H Na. om.H an. mH.H oo.H nan nuns emuuocaou sufiuoaua< pea e~.H Na. am.n no.H mo.H oo.H camaaonm>me a susouw Hmaomuom now muHQSuuoaao nma wmo. HH.H mm. e~.H am.H oe.H ow.~ samaamfiaaaooum mannanuuos no mafiammm nan am.H Na. mm.n NH.H mq.H os.H socxnmnuucfiumafimn no mannmoa can as. mm. as. aw. mo.H os.~ manage on an»: m>fiw on mafiaauuoaao non ~s.n mm. mn.n mH.H «H.H o~.H ammummumamm no mafiawmm pm oso. no. so. no.a mm.H mo.H o~.H aunts... mo mwahammm am mm. we. ma. No. an. on. unfinmonmfium mmoHo noam>mv ou mqusuuonno nu em. em. HH.H nu. ma. oo.H census 2 seasons uaovcwaovaa How huwnzuuoamo no a~.H we.n ms.H H~.H ma. om. sum pm omo. oo.H om. an.a ms.H mc.H oo.H uaasnafimflsu-mnmm mo mwafiammm as oo. oe. no. mm. mm. cs. spam on“ oefimuso mwfiummum pm HH.H em. om.n so.H HH.H os. amuseoooua a awesome mafiaaaumume :« cummaofiuumn ou mufinsuuoaao nu oo.H on. m~.H we. Ho.H as. acne we“ seamen wmflummum an muflsmmm mmuc man: «was HNH»: swans mus >o< uo>o mMIHm om-mN amumm sun- Hues: monumfiuuuumumao no on no Hm non memo: II ow< mn hocowofimon oooz you ooamwum> mo mammamn< mo muasmom one onumzlu.wa manna 1259 Table 17.—-Ana1ysis of Variance Tables for Need Deficiency by Number of Dependents 4b Source of Variance Between Categories Within Categories Total Self-Fulfillment SS 32.89 772.23 805.12 d.f. M.S. F Significance 5 6.58 3.06 .010 360 2.15 365 Table 19.--Ana1ysis of Variance Tables for Need Deficiency by Age 4b Source of Variance Between Categories Within Categories Total 8b Source of Variance Between Categories Within Categories Total 12b Source of Variance Between Categories Within Categories Total 14b Source of Variance Between Categories Within Categories Total Self-Fulfillment SS d.f. M.S. F Significance 24.14 5 4.83 2.23 .050 780.98 360 2.17 805.12 365 Security SS d.f. M.S. F Significance 33.25 5 6.65 2.33 .040 1,024.61 359 2.85 1,057.86 364 Worthwhile Accomplishment SS d.f. M.S. F Significance 24.73 5 4.95 2.37 .038 754.13 361 2.09 779.86 366 Authority_of the Job SS d.f. M.S. F Significance 28.63 5 5.73 3.61 .004 574.67 361 1.59 603.30 366 260 oo. mm. mq.H om.H NH.H om.H on. mamow mawuuom ca oumafiuwuuma ou muwcauuonmo an oo.H no. oN.H ma.a mm. Hm.H mm. no“ nuaa wouoocnou hufiuonua< nan oo. oo. mH.H NH.H mH.H mo.a mm. ucoaaoao>mo o nuzoum Hmnomuma mom muasauuoano an moo. oo.H mm. oq.H ~<.H wq.H Hm.~ no. uaosnmfiansooom manaaeuuoa no mafinmmm nun oo. oo.H oq.H mm.n NN.H Hm.n oo.H socxlonulcfinwcfion «0 wawaoom nan oo.H mm. mm. mm. mm. Hm.a He. muonuo on maon o>ww Ou muaasuuonmo noH oo.m mm. mH.H mo.H MH.H om.H No. Booumolmamm «0 mafiaoom no oo. on.H we.H mm.a mo.H om. Hm. unassumm mo mwafiamam pm oo. no. No. as. om. mm. ma. mafinmacmnnm «mono no~o>mo ou humaSuuomao nu oo. om. ~o.a mm. mm. om.a Ho. coauom o unwoonu ucoocoaooafi you huaazuuooao no oo.~ NH.H «N.H mo.H NH.H om.a mm.n ham am nwo. oo.H mm. om.H Hm.H mm.H ma.~ mm. unmaaafimaaswumaom «0 mwafiaoom no oo. no. om. om. no. mo. mm. Spam mnu commune owwumoum nm oo.H mo. mH.H mm.H mo. om.H mm. mouoooooun a moonuoa mafiaaauouoo aw oumnaofluumo on mafiaauuoano nN oo. mm. HH.H oo. oo. oo.H om. aufim onu comma“ owfiumoum nH muasmom an: on: noun moan: mono oHna mans .1. muwumfiuouoouono >o< soaom 0 +0 m +m < oaoz noo memo: ucfiom womuo owmum>< unaom oomuo an moaofioamoo nooz mom oucmfium> mo mammamn< mo muaammm new m:mo2nn.o~ manna 261 Table 21.--Analysis of Variance Tables for Need Deficiency by Grade Point Average Self-Fulfillment 4b Source of Variance SS Between Categories 31.05 Within Categories 774.07 Total 805.12 12b Source of Variance SS Between Categories 35.74 Within Categories 743.30 Total 779.04 d.f. M.S. F Significance 6 5.17 2.39 .027 359 2.16 365 Worthwhile Accomplishment d.f. M.S. F Significance 6 5.96 2.89 .009 360 2.06 366 Table 22.--Means and Results of Analysis of Variance for Need Deficiency by Professional Committees Professional Means Job Committees None 1 2 3 or More AOV Characteristics n=342 n=l8 n=2 n=5 Results 1b Prestige inside the firm .94 .89 2.00 2.80 .012 2b Opportunity to participate in determining methods & prodedures 1.00 1.07 1.11 3.00 3h Prestige outside the firm .41 .78 2.50 1.00 '4b Feelings of self-fulfill- ment 1.46 .94 2.50 2.60 5b Pay 1.14 1.33 1.50 1.80 6b Opportunity for independent thought & action .88 .56 2.00 2.00 7h Opportunity to develop close friendships .44 .83 .00 .80 8b Feelings of security 1.47 2.06 1.00 1.00 9b Feeling of self-esteem 1.07 1.11 2.00 3.20 .004 10b Opportunity to give help to others .87 .83 1.00 1.60 11h Feeling of being-in— the-know 1.31 1.28 1.00 2.20 12h Feeling of worthwhile accomplishment 1.41 1.06 2.00 2.80 13h Opportunity for personal growth & development 1.08 .78 4.00 3.40 .01 14b Authority connected with job 1.04 .83 3.00 3.00 .002 15b Opportunity to participate in setting goals 1.25 1.17 3.00 3.00 .022 262 Table 23.-Analysis of Variance Tables for Need Deficiency by Professional Committees 1b Source of Variance Between Categories Within Categories Total 9b Source of Variance Between Categories Within Categories Total 13b Source of Variance Between Categories Within Categories Total 14b Source of Variance Between Categories Within Categories Total 15b Source of Variance Between Categories Within Categories Total Prestige Inside Firm SS d.f. M.S. F Significance 19.38 4 4.84 3.25 .012 541.16 362 1.49 560.54 366 Self-Esteem SS d.f. M.S. F Significance 24.05 4 6.01 3.93 .004 552.03 361 1.53 576.08 365 Personal Growth & Development SS d.f. M.S. F Significance 46.47 3 15.49 8.70 .01 645.18 362 1.78 691.65 365 Authority of the Job SS d.f. M.S. F Significance 28.30 4 7.07 4.45 .002 575.01 362 1.59 603.30 366 Participation in Settinngoals SS d.f. M.S. F Significance 21.41 4 5.35 2.88 .022 671.87 362 1.86 693.28 366 263 . 4 I. . ref—r “It‘ll I 1hr.» [ML wagoHQEm «mounm “manuasoooa unfinsmucoznumo o nusouw Hmaomuom HOm knacauuonno nmn mooo. qu.n qo.n mo.n No.H oo.m ucosnmfiaaaooom mafinznuuoa mo mafiammm nNH HA.H ss.n me.H HH.H mo.n socxumnuuaflnwafiwn no mafinmwa BHH mooo. as. so. m~.H so. N¢.H mnmnuo ou ans: m>aw on sunasuuoaao non mooo. mm.n mm.n s~.H Hm. ma.~ smmummxmnmm no mcfinmom no ~¢.H mo.H Hm.H Hm.a mH.H zuwuaoom mo mmGHHoom no am. mm. mm. mm. mm. mnwnmonoanw omoau noam>oo ou huHcSuHoaao nu mooo. no. HH.H mH.H No. mm.n coauum a unmaonu ucooamnoocfi How zuAGSuuonno no aw. aH.H m~.H «H.H mm.H mum on mooo. mo.H mo.n oo.m mo.n oo.m unmeaaamaamnmamm mo mwswaoom no mm. mm. em. as. m~.H sane on“ «change mmaummum om mooo. am. Hm.n Ne.n om. mo. mouswououa a moonuoa mafiaweuouoo ea oumewofiuumn ou zufiaSuuoaoo nm em. «H.H NH.H no. oo.H spam onu nuance uwfiumoum nH muaamom Hm": moan omna omauc mans III! >o< m mo mammamq< mo muasmmm new mamozwn.om wands 264 Table 25.--Analysis of Variance Tables for Need Deficiency by Career Plans 2b Source of Variance Between Categories Within Categories Total 4b Source of Variance Between Categories_ Within Categories Total 6b Source of Variance Between Categories Within Categories Total 9b Source of Variance Between Categories Within Categories Total 10b Source of Variance Between Categories Within Categories Total 12b Source of Variance Between Categories Within Categories Total 13b Source of Variance Between Categories Within Categories Total Participation in Determining Methods & Procedures SS d.f. M.S. F Significance 34.71 4 8.68 5.68 .0005 554.15 362 1.53 578.86 366 Self-Fulfillment SS d.f. M.S. F Significance 66.19 4 16.55 8.07 .0005 738.92 361 2.05 805.12 365 Independent Thought & Action SS d.f. M.S. F Significance 32.81 4 8.20 5.36 .0005 549.16 359 1.53 581.98 63 Self-Esteem SS d.f. M.S. F Significance 40.23 4 10.06 6.81 .0005 535.85 361 1.48 576.08 365 Opportunity to HelppOthers SS d.f. M.S. F Significance 32.93 4 8.23 5.79 .0005 515.81 362 1.42 548.74 366 Worthwhile Accomplishment SS d.f. M.S. F Significance 67.39 4 16.85 8.55 .000 711.65 362 1.97 779.04 366 Personal Growth & Development SS d.f. M.S. F Significance 35.62 4 8.91 4.90 .001 655.03 361 1.82 691.65 365 265 Table 25.--Continued 14b Source of Variance Between Categories Within Categories Total 15b Source of Variance Between Categories Within Categories Total Authority of the Job SS d.f. M.S. F Significance 23.26 4 5.82 3.64 .006 580.04 362 1.60 603.30 366 Participation in Setting Goals SS d.f. M.S. F Significance 50.23 4 12.56 7.06 .0005 643.05 362 1.78 693.28 366 2665 O Fixfl'! J.‘ n..:. 1!: No.H mm.H mo.H om.a mN.H H¢.H mamom wcauuom cw oumnfiofluuma o» muonnuuoaao nmn oo. mH.H mo.H oo. oo.H m~.H ooh sows oouomaoou suauooua< non oN.H mq.a mH.H mo.H «H.H om. unmanoao>mo o nusouw Hmcomumn pom mquzuuoaao nma Hao. oo. no. oH.H o~.H mq.a mo.H unmeanHnBooom mHHanuuos mo mafiaomm nNH ooo. mo.H om.H wH.H oo.H ~m.a Hm.a zocxnonulcfilwcfion mo waHHoom nHH moo. am. oo. mm. oo. oo. o~.H mtmouo on anon m>Hw on sonasuuoaoo non mo. no. mo.H NN.H NH.H mN.H Eooumolmaom mo mafiaoom no moo. mm. Mm. oo.H om.H mo.H qq.H unannomm mo mmnfiaoom no Hm. mm. om. me. am. me. mnfinmoaofiuw omoao moam>mo on muH33uuonno nu oo. mo. me. No. no. oH.H census o newness namocmmmocfi pom mufinsuuoaao no moo. o~.H ma.H mm.H mo.H no.H on. son on ooo. mm. mm. mm.H HN.H om.H om.H unoEHHHmasmumaom mo mwafiaoom no No. mm. mm. mm. He. mm. spam mnu woamuso omaummum nm oH.H no. mo. oo.H mm.H No.H mousomuoun o moonuoa mcwnfieuouoo :H mummHUfiuumn on muaasuuoano nm on. On. oH.H NH.H «m No.H sham onu ovwmaw owwumoum nH muasmom men: omna owns ooua moHua «on: muouomm >o¢ who: no n one sum mum Nun Hno mofi>umo manuaoouoa memo: oaHnom mo mummy ouu>uom waauaaooo< emansm an monoaoamoo oooz How mocmwum> mo mfimmamn< mo muaamom mam mamoz||.om manna 267 Table 27.--Ana1ysis of Variance Tables for Need Deficiency by Public Accounting Service 4b Source of Variance Between Categories Within Categories Total 5b Source of Variance Between Categories Within Categories Total 8b Source of Variance Between Categories Within Categories Total 10b Source of Variance Between Categories Within Categories Total 11b Source of Variance Between Categories Within Categories Total 12b Source of Variance Between Categories Within Categories Total Self-Fulfillment SS d.f. M.S. F Significance 35.12 5 7.02 3.30 .006 770.00 361 2.13 805.12 366 Pay SS d.f. M.S. F Significance 35.98 5 7.20 3.58 .003 718.23 358 2.01 754.22 363 Securityy SS d.f. M.S. F Significance 48.15 5 9.63 3.43 .005 1,009.71 359 2.81 1,057.87 364 Qpportunipy to Help Others SS d.f. M.S. F Significance 28.53 5 5.71 3.97 .002 520.21 361 1.44 548.74 366 Beipgein-the-Know SS d.f. M.S. F Significance 23.99 5 4.80 2.34 .040 739.81 361 2.05 763.80 366 Worthwhile Accomplishment SS d.f. M.S. F Significance 31.18 5 6.24 3.02 .011 747.86 361 2.07 779.04 366 “train" Liz-‘4' ~ I a .1 I i 268 oH.H mm.H «N.H mN.H mm.H m~.H mamow wcfiuuom ca oumnfiofiuuma ou zuficduuonno an mm.H oo.H «H.H oo.H oo.H mo.a new nufia mouooacou mufiuonus< non mo.H ma.a mN.H wo.H mo.H HH.H ucmanao>oo o nusoum Hmcomuon pom muwnauuoono nma omo. «H.H Nm.H ou.H me.n mHo. no.n mm.n ucosnmwanaouom manozouuos no mannmom nan oN.H mm.H mo.H mm.H mq.H m~.H Bocxlonulafinwaamn mo wawaoom nHH Hmo. oo. no. ooo. om. em. mo.H om. mumnuo cu naon o>Hm ou huficauuoano noa HH.H oH.H mo.H HH.H moo. H¢.H mo.H ammummlmamm mo wcwaomm no mm.H mm.H -.H mm.H NH.H mm.H annuaomm no mwafinmmm no om. me. am. me. oo. oo. mmfinmocmwuw mmoau aoam>mo on muonsuuonno nm on. No. oo. oo. ooo. HN.H mo. cannon o newness ucmvcmaooaw uom muacauuomao no nH.H oH.H mm.H NH.H Nm.H «H.H mom nm MN.H qm.H wNo. so.H Nm.H mmo. mm.H mm.H unosaafimaswnmamm mo mmcwawom no me. me. om. mo. moo. mm. oo. spam on» mvfimuso owfiummum nm Ho.H MH.H nH.H wo.H NH.H wo.H monsooooum o moonuoa wnaawauoumo ca oumafiofiuuma ou mufinauuonao nN no. oo. oo. oo. oo. no. scan was moama“ mmnummuo on «oala qo~ua omuc oomuc non: mama: muasmom mow oz muasmom mow oz muaamom no» 02 mowumfiuouomumno >o< memo: >o< memo: >o< memo: now oudouuonxm wcfiunsoou< ouaowuomxm.wmwunsooo< mucowuomxm wnfiuqsooo< moauowoumo unannouaoz mannufinao UAHnsm mawylaaam undone oaHo-oH.o monoHuomxm maca>oum kn hoaoauwwoa oooz you oocmfium> mo mammamq< mo muasmmm one mamozll.w~ manna 269 Table 29.--Ana1ysis of Variance Tables for Need Deficiency by Part-Time Public Accounting Experience 3b Source of Variance Between Categories Within Categories Total 4b Source of Variance Between Categories Within Categories Total 6b Source of Variance Between Categories Within Categories Total 9b Source of Variance Between Categories Within Categories Total 12b Source of Variance Between Categories Within Categories Total f Prestige Outside Firm SS d.f. M.S. F Significance 5.71 1 5.71 3.83 .048 543.41 365 1.49 549.12 366 Self-Fulfillment SS d.f. M.S. F Significance 10.76 1 10.76 4.94 .025 794.36 364 2.18 805.12 365 Independent Thought & Action SS d.f. M.S. F Significance 6.52 1 6.52 4.10 .040 575.46 363 1.59 581.98 364 Self-Esteem SS d.f. M.S. F Significance 6.02 1 6.02 3.83 .047 570.06 364 1.57 576.08 365 Worthwhile Accomplishment SS d.f. M.S. F Significance 12.97 1 12.97 6.18 .013 766.08 365 2.10 779.04 366 VM‘. i an“ F7 ”‘- I 270 Table 30.--Ana1ysis of Variance Tables for Need Deficiency by Full-Time Public Accounting Experience 4b Source of Variance Between Categories Within Categories Total 10b Source of Variance Between Categories Within Categories Total Self-Fulfillment SS d.f. M.S. F Significance 10.32 1 10.32 4.73 .028 794.80 364 2.18 805.12 365 Qpportunipy to Help Others SS d.f. M.S. F Significance 5.80 1 5.80 3.89 .046 542.94 365 1.49 548.74 366 Table 31.--Ana1ysis of Variance Tables for Need Deficiency by Full-Time Non-Public Accounting Experience 10b Source of Variance Between Categories Within Categories Total 12b Source of Variance Between Categories Within Categories Total Opportunity to Help Others SS d.f. M.S. F Significance 6.82 1 6.82 4.61 .031 541.91 365 1.48 548.74 366 Worthwhile Accomplishment SS d.f. M.S. F Significance 10.26 1 10.26 4.86 .026 768.78 365 2.11 779.04 366 271 Table 32.--Means and Results of Analysis of Variance for Need Importance by Location Location Means Job D DS SO LO AOV Characteristics n=178 n=41 n=26 n=123 Results 1c Prestige inside the firm 4.94 5.44 5.04 5.01 2c Opportunity to participate in determining methods & procedures 5.16 5.51 4.35 5.04 .013 3c Prestige outside the firm 5.38 5.83 4.73 5.33 .013 4c Feelings of self-full- ment 6.12 6.17 5.42 6.02 .013 5c Pay 5.79 6.20 5.65 5.57 .022 6c Opportunity for independent thought & action 5.76 5.88 5.54 5.83 7c Opportunity to develop close friendships 5.03 5.00 4.88 4.86 8c Feelings of security 5.48 5.68 5.65 5.62 9c Feeling of self-esteem 5.88 5.93 5.15 5.60 .003 10c Opportunity to give help to others 5.47 5.95 5.42 5.61 11c Feeling of being—in- the-know 5.57 5.76 5.42 5.52 12c Feeling of worthwhile accomplishment 6.14 6.27 6.00 6.20 13c Opportunity for personal growth & development 6.56 6.66 6.65 6.34 .021 14c Authority connected with job 5.14 5.32 4.69 4.76 .027 15c Opportunity to participate in setting goals 5.15 5.51 4.54 4.89 .027 Key: D--Detroit; DS--Detroit Suburbs; SO--Small Outstate Cities; LO--Large Outstate Cities 272 Table 33.--Ana1ysis of Variance Tables for Need Importance by Location 2c Source of Variance Between Categories Within Categories Total 3c Source of Variance Between Categories Within Categories Total 4c Source of Variance Between Categories Within Categories Total 5c Source of Variance Between Categories Within Categories Total 9c Source of Variance Between Categories Within Categories Total 13c Source of Variance Between Categories Within Categories Total 14c Source of Variance Between Categories Within Categories Total 15c Source of Variance Between Categories Within Categories Total Participation in Determining Methods & Procedures SS d.f. M.S. F Significance 22.77 3 7.59 4.13 .013 666.50 363 1.84 689.27 366 Prestige Outside Firm SS d.f. M.S. F Significance 19.47 3 6.49 3.67 .013 642.13 363 1.77 661.60 366 Self—Fulfillment SS d.f. M.S. F Significance 11.76 3 3.92 3.65 .013 388.63 362 1.07 400.39 365 Pay SS d.f. M.S. F Significance 12.47 3 4.16 3.25 .022 459.78 360 1.28 472.25 363 Self-Esteem SS d.f. M.S. F Significance 16.35 3 5.45 4.88 .003 403.99 362 1.12 420.34 365 Personal Growth & Development SS d.f. M.S. F Significance 5.22 3 1.74 3.27 .021 192.27 362 .53 197.49 365 Authority of the Job SS d.f. M.S. F Significance 16.95 3 5.65 3.08 .027 666.05 363 1.83 683.00 366 Participation in Setting Goals SS d.f. M.S. F Significance 20.17 3 6.72 3.10 .027 788.51 363 2.17 808.68 366 273 oo.m ~m.q om.m mo.m oo.m oo.m mamow wcnuuom on mumanununmn Ou huncsnnoaao omH HHo. HH.m oo.m om.m HH.m om.m oo.m new nuns omuomacoo munnonns< can no.o oo.o oo.o mo.o oo.o oo.o uamEoonm>mo o nnaonw Hmcomnmn now muncsnnoano UMH oo.o oo.o ma.o om.o mH.o om.o unmEanHoEooom mHHn3nun03 mo wcnaoom oNH Hm.m oo.m oo.m m~.m mo.m om.m socxlonuncnlwcnon no wanaoom can mooo. nn.o oo.m oo.m oo.m om.m oo.o mtmooo on onus m>nm on nunosuuoooo eon oo.m mo.m mo.m mo.m mo.m om.m Eomummloamm mo wcnaomm om mo.m om.m oo.m om.m om.m oo.m nunnoomm no mmgnnmmo so mw.q mo.m mm.q HH.m oo.m oo.m mmfinmocmnnw mmoao moam>mo on hnwasunomao on no.m oo.m oo.o mo.m oo.m om.m conuom o newness unmocmmmocn now muncaunoaao oo ooo. oo.o oo.o om.m mo.m om.m oo.o mom om mo.m oo.o oo.o mH.o mo.m o~.o unoEHHnmaawlmaom mo mmnnaoom oe mo.m mm.m mo.m mo.m mN.m oo.o Ennw onu monmuso ownummnm um HH.m oo.m m~.m Hm.m oo.o oo.o monsoouona o woonuma wanafianouoo an unmanununmn on hunqsunoaeo om oo.m om.m ma.m No.m oo.o oo.m Ennm mnu momma“ omnumonm on muasmmm mm“: mmuc «mun HNH": oNHuc mua >o< no>o mmnam omnwm NNImN «NINN nova: monumnnmuomnmno no on no am 0% mama: ll: mw< n wm< an muamonoosn ommz now moconnm> no onwznmo< no monsmoz oom 1.] 9333!! . rs. 04 :1 c 274 able 35.—-Ana1ysis of Variance Tables for Need Importance by Age '_. c ource of Variance Between Categories Within Categories Total Ulc Source of Variance Be tween Categories Within Categories Total 14c Source of Variance Between Categories Within Categories Total Pay SS d.f. M.S. F Significance 20.97 5 4.19 3.33 .006 451.28 358 1.26 472.25 363 Opportunipy to Help Others SS d.f. M.S. F Significance 40.95 5 8.19 5.40 .0005 y 547.16 361 1.52 588.11 366 [’3 Authority of the Job SS d.f. M.S. F Significance I 27.63 5 5.53 3.04 .011 655.37 361 1.82 683.00 366 275 Table 36.--Means and Results of Analysis of Variance for Need Importance by Full-Time Public Accounting Experience Categories Means No Yes AOV Job Characteristics n=309 “'59 Results 1c Prestige inside the firm 5.00 5.17 2c Opportunity to participate in determining methods & procedures 5.05 5.39 3c Prestige outside the firm 5.33 5.56 4c Feelings of self-fulfillment 6.03 6.12 5c Pay 5.70 6.02 .049 6c Opportunity for independent thought & action 5.72 6.09 .017 7c Opportunity to develop close friendships 4.94 5.03 8c Feelings of security 5.50 5.86 9c Feeling of self—esteem 5.70 5.95 10c Opportunity to give help to others 5.46 6.10 .0005 11c Feeling of being-in-the-know 5.53 5.75 12c Feeling of worthwhile accomplishment 6.14 6.27 13c Opportunity for personal growth & development 6.50 6.55 14c Authority connected with job 4.95 5.25 15c Opportunity to participate in setting goals 5.04 5.19 276 Table 37.-~Ana1ysis of Variance Tables for Need Importance by Full-Time Public Accounting Experience 5c. S ource of Variance Be tween Categories Within Categories Total 6c Source of Variance Between Categories W1 thin Categories Total 10c Source of Variance Between Categories Within Categories Total Pay, SS d.f. M.S. F Significance 4.93 1 4.93 3.82 .049 467.32 362 1.29 472.25 363 Independent Thought & Action SS d.f. M.S. F Significance 6.46 1 6.46 5.62 .017 Ali-i6. .392. 1-15 422.42 363 Opportunity to Help Others SS d.f. M.S. F Significance 20.12 1 20.12 12.73 .0005 568.00 365 1.56 588.11 366 277 «no. an.m nm.m om.m ~n.m oo.m oo.o mnmom wanuumm an onmanonunmn ou hquSunoono oma om.m oo.m mo.m oo.m oo.o on.o ooh nuns omuomaaou nunuoouoo eon oo.o no.o oo.o oo.o ne.o oo.o bassoonm>mo o nnzonm Hmaomnon n0m anncaunonao UMH No.o m~.o on.o ¢~.o NH.o NN.o unmenmnanaouom mannsnnnoa «0 manammm oNH oo.m mo.m mo.m om.m om.m oo.m socx-mnuuannwanmo no mannmmn can mooo. no.o mn.o om.m oo.m no.m nH.m mnmnuo on on.: m>nm cu nunaouuoooo con om.m oo.m om.m mn.m om.m oo.m amoumonmaom no wnnamom om mo.m oo.m om.m om.m oo.m mo.m hunnsoom mo mwanamom ow ooo. oo.o mo.m mn.q oo.m mo.m mN.m mnnnmoconnm omoao nonm>oo on mnHaSnnonao on no.o oo.o mo.m oo.m om.m mo.m census o “swoon“ unmoaoaooan now nunqaunoano oo on.o oo.m om.m oo.m om.m mo.m mom om om.m «H.o mH.o NH.o oo.o No.o uaoaaanmasolmaom mo mwcnaoom oq mm.m mm.m oo.m H<.m m~.m H~.m Ennm onu monouno omnumonm om Hoo. mo.m om.m mm.m mo.m oo.m om.q monzoouonm o moonnoa wansnanouov an oumnnonunmn on munnsnnonno om coo. o~.m mm.q m~.m nm.m om.m om.m snow mnu oofimaw monumonm on muaammm Noun omla owl: oonc monua moms oun>nom manuasooo< uncuumn >O< who: no m mic clm MIN NIH H o afiansm mo mnmmw memo: ll 0 QUHSmQM muflm me§II.QM ”HOME 'Il oun>nmm menu asouo< unansm an mucmunonaH @002 now mononnm> mo mfimxamn< m 278 Table 39.-~Ana1ysis of Variance Tables for Need Importance by Public Accounting Service 1c: S ource of Variance Between Categories Within Categories Total 2c: Source of Variance Between Categories Within Categories Total 7c Source of Variance Between Categories Within Categories Total 10c Source of Variance Between Categories ‘Within Categories Total 15c Source of Variance Between Categories Within Categories Total Prestigg_1nside Firm SS d.f. M.S. F Significance 38.01 5 7.60 3.53 .004 777.72 361 2.15 815.73 366 Participation in Determining Methods & Procedures SS d.f. M.S. F Significance 38.52 5 7.70 4.27 .001 650.75 361 1.80 689.27 366 Opportunity to Develop Close Friendships SS d.f. M.S. F Significance 33.66 5 6.71 3.10 .009 778.83 360 2.16 812.39 365 Opportunity to Help Others 88 d.f. M.S. F Significance 37.18 5 7.44 4.87 .0005 550.94 361 1.53 588.11 366 Participation in Setting Goals SS d.f. M.S. F Significance 26.41 5 5.28 2.44 .034 782.27 361 2.17 808.68 366 279 Table 40.--Means and Results of Analysis of Variance for Need Importance by Individual Professional Orientation Means Ori tati Characteristics n=100 n=100 n=108 n=60 Results lc Prestige inside the firm 4.98 4.98 5.06 5.13 2c Opportunity to participate in determining methods & procedures 5.00 5.09 5.10 5.28 3c Prestige outside the firm 5.26 5.34 5.30 5.73 4c Feelings of self-fulfillr- ment 5.85 5.97 6.17 6.25 .049 5c Pay 5.71 5.66 5.76 5.95 6c Opportunity for independent thought & action 5.60 5.62 5.91 6.12 .006 7c Opportunity to develop close friendships 4.82 4.90 5.04 5.15 8c Feelings of security 5.35 5.58 5.64 5.73 9c Feeling of self-esteem 5.55 5.66 5.92 5.88 .050 10c Opportunity to give help to others 5.25 5.46 5.72 6.00 .001 11c Feeling of being-in- the-know 5.47 5.32 5.65 5.97 .014 12c Feeling of worthwhile accomplishment 5.98 6.04 6.30 6.43 .005 13c Opportunity for personal growth & development 6.51 6.37 6.50 6.72 .042 14c Authority connected with job 4.92 4.92 4.98 5.32 15c Opportunity to participate in setting goals 4.78 5.06 5.19 5.30 Key: VL--Very Low; L--Low; H-—High; VH--Very High 280 Table 41.--Ana1ysis of Variance Tables for Need Importance bylndividual Professional Orientation 4c Source of Variance Between Categories Within Categories Total 6c Source of Variance Between Categories Within Categories Total 9c Source of Variance Between Categories Within Categories Total 10c Source of Variance Between Categories Within Categories Total 11c Source of Variance Between Categories Within Categories Total 12c Source of Variance Between Categories Within Categories Total .13c Source of Variance Between Categories Within Categories Total Self-Fulfillment SS d.f. M.S. F Significance 8.53 3 2.84 2.63 .049 391.86 362 1.08 400.39 365 Independent Thought & Action SS d.f. M.S. F Significance 14.28 3 4.77 4.20 .006 408.14 360 1.13 422.42 363 Self-Esteem SS d.f. M.S. F Significance 8.93 3 2.98 2.62 .050 411.41 362 1.14 420.34 365 Opportunity to Help Others SS d.f. M.S. F Significance 24.94 3 8.31 5.36 .001 563.18 363 1.55 588.11 366 Being-in-the—Know SS d.f. M.S. F Significance 17.44 3 5.81 3.60 .014 586.81 363 1.62 604.25 366 Worthwhile Accomplishment SS d.f. M.S. F Significance 11.23 3 3.74 4.37 .005 310.96 29; 0.86 322.19 366 Personal Growth & Development SS d.f. M.S. F Significance 4.40 3 1.47 2.75 .042 193.09 362 0.53 197.49 365 Table 42.--Means and Results of Analysis of Variance for Need 281 Importance by Individual Bureaucratic Orientation Job\ Orientation Means VL L H VH AOV Characteris tics \\ n-8 1 n=9 7 n= 108 n=82 Results 1c Prestige inside the firm 4.99 4.79 5.20 5.11 2c Opportunity to participate in determining methods & procedures 5.14 4.81 5.06 5.47 .016 3c Prestige outside the firm 4.93 5.30 5.46 5.78 .001 4c Feelings of self-fulfill- ment 6.05 5.89 6.00 6.27 5c Pay 5.60 5.72 5.72 5.97 6c Opportunity for independent thought & action 5.68 5.74 5.78 5.94 7c Opportunity to develop close friendships 4.75 4.96 4.97 5.15 8c Feelings of security 5.48 5.43 5.62 5.73 9c Feeling of self-esteem 5.74 5.54 5.74 5.98 10c Opportunity to give help to others 5.27 5.40 5.65 5.95 .003 11c Feeling of being-in- the-know 5.52 5.42 5.47 5.90 12c Feeling of worthwhile accomplishment 6.21 5.98 6.14 6.37 .046 13c Opportunity for personal growth & development 6.46 6.42 6.49 6.68 14c Authority connected with job 4.86 4.84 5.03 5.31 15c Opportunity to participate in setting goals 4.80 5.00 5.11 5.32 Key: VL--Very Low; L--Low; H—-High; VH—-Very High 282 Table 43.--Analysis of Variance Tables for Need Importance by Individual Bureaucratic Orientation 2c Source of Variance Between Categories Within Categories Total 3c Source of Variance Between Categories Within Categories Total 10c Source of Variance Between Categories Within Categories Total 12c Source of Variance Between Categories Within Categories Total Participation in Determining Methods & Procedures SS d.f. M.S. F Significance 19.26 3 6.42 3.48 .016 670.01 363 1.85 689.27 366 Prestige Outside Firm SS d.f. M.S. F Significance 30.86 3 10.29 5.92 .001 630.74 363 1.74 661.60 366 Opportunity to Help Others SS d.f. M.S. F Significance 22.34 3 7.45 4.78 .003 565.78 363 1.56 588.11 366 Worthwhile Accomplishment SS d.f. M.S. F Significance 6.99 3 2.33 2.69 .046 315.20 363 0.87 322.19 366 283 Table 44.--Means and Results of Analysis of Variance for Need Importance by Company Bureaucratic Orientation ‘\ Job Orientation Means Characteristics \ VL L H VH AOV ‘\:>_ n=95 n=115 n=101 n=57 Results 1c Prestige inside the firm 4.57 5.10 5.10 5.54 .001 2c Opportunity to participate in determining methods & procedures 5.02 5.06 5.12 5.29 3c Prestige outside the firm 4.82 5.41 5.54 5.91 .0005 4c Feelings of self-fulfill- ment 5.86 5.98 6.12 6.32 5c Pay 5.47 5.71 5.93 5.98 .013 6c Opportunity for independent thought & action 5.70 5.79 5.71 6.02 7c Opportunity to develop close friendships 4.62 4.94 5.33 4.91 .011 8c Feelings of security 5.15 5.64 5.66 5.91 .006 9c Feeling of self-esteem 5.48 5.67 5.92 6.00 .006 10c Opportunity to give help to others 5.32 5.61 5.64 5.77 11c Feeling of being-in- the-know 5.21 5.50 5.76 5.93 .002 12c Feeling of worthwhile accomplishment 6.08 6.09 6.26 6.29 13c Opportunity for personal growth & development 6.46 6.41 6.53 6.73 14c Authority connected with job 4.63 5.03 5.01 5.55 .001 15c Opportunity to participate in setting goals 4.64 5.22 5.05 5.46 .005 Key: VL--Very Low; L--Low; H-—High; VH-—Very High 284 Table 45.--Ana1ysis of Variance Tables for Need Importance by Company Bureaucratic Orientation 1c Source of Variance Between Categories Within Categories Total 3c Source of Variance Between Categories Within Categories Total 5c Source of Variance Between Categories Within Categories Total 7c Source of Variance Between Categories Within Categories Total 8c Source of Variance Between Categories Within Categories Total 9c Source of Variance Between Categories Within Categories Total 11c Source of Variance Between Categories Within Categories Total Prestige Inside Firm SS d.f. M.S. F Significance 35.54 3 11.85 5.51 .001 780.19 363 2.15 815.73 366 Prestige Outside Firm SS d.f. M.S. F Significance 48.25 3 16.08 9.52 .0005 613.35 363 1.69 661.60 366 Pay_ SS d.f. M.S. F Significance 13.91 3 4.64 3.64 .013 458.34 360 1.27 472.25 363 Opportunity to Develop Close Friendships SS d.f. M.S. F Significance 24.83 3 8.28 3.80 .011 787.56 362 2.18 812.39 365 Securiiy, SS d.f. M.S. F Significance 24.47 3 8.16 4.30 .006 685.40 361 1.90 709.86 364 Self-Esteem SS d.f. M.S. F Significance 14.07 3 4.69 4.18 .006 406.27 362 1.12 420.34 365 Being-in-the-Know SS d.f. M.S. F Significance 23.70 3 7.90 4.94 .002 580.55 363 1.60 604.25 366 285 Table 45.--Continued 14c Authority of the Job Source of Variance SS d. f . M.S . F Significance Between Categories 30.20 3 10.07 5.60 .001 Within Categories 652.80 363 1.80 Total 683.00 366 15c Participation in SettingiGoals Source of Variance SS d.f. M.S. F Significance Between Categories 28.60 3 9.53 4.44 .005 Within Categories 780.08 363 2.15 Total 808.68 366 Table 46.-4Means and Results of Analysis of Variance for Need Importance by Cosmopolitan-Local Orientation rientation Means HL LL LC HG AOV Chara°ter18t1°9 n=59 n=119 n=150 n=40 Results 1c Prestige inside the firm 4.59 4.88 5.27 5.20 .014 2c Opportunity to participate in determining methods & procedures 4.81 5.13 5.12 5.38 3c Prestige outside the firm 4.98 5.26 5.49 5.83 .010 4c Feelings of self-fulfill- ment 5.76 5.97 6.14 6.28 .045 5c Pay 5.34 5.53 5.91 6.38 .0005 6c Opportunity for independent thought & action 5.60 5.68 5.87 6.00 7c Opportunity to develop close friendships 4.90 5.05 4.94 4.85 So Feelings of security 5.39 5.58 5.54 5.85 9c Feeling of self-esteem 5.46 5.68 5.84 5.95 10c Opportunity to give help to others 5.31 5.47 5.73 5.60 11c Feeling of being—in- the-know 5.27 5.57 5.73 5.38 12c Feeling of worthwhile .accomplishment 5.92 6.16 6.27 6.13 13c Opportunity for personal growth & development 6.15 6.57 6.58 6.55 .001 14c Authority connected with job 4.61 5.17 5.05 4.90 15c Opportunity to participate in setting goals 4.58 5.16 5.19 4.98 .042 Key: HL--High Local; LL--Low Local; LC--Low Cosmopolitan; HC--High Cosmopolitan 286 Table 47.--Ana1ysis of Variance Tables for Need Importance by Cosmopolitan-Local Orientation 1c Source of Variance Between Categories Within Categories Total 3c Source of Variance Between Categories Within Categories Total 4c Source of Variance Between Categories Within Categories Total 5c Source of Variance Between Categories Within Categories Total 13c Source of Variance Between Categories Within Categories Total 15c Source of Variance Between Categories Within Categories Total Prestige Inside Firm SS d.f. M.S. F Significance 23.42 3 7.81 3.58 .014 792.31 363 2.18 815.73 366 Prestige Outside Firm SS d.f. M.S. F Significance 20.51 3 6.84 3.87 .010 641.09 363 1.77 661.60 366 Self—Fulfillment SS d.f. M.S. F Significance 8.75 3 2.92 2.70 .045 391.64 362 400.39 365 Pay SS d.f. M.S. F Significance 35.06 3 11.69 9.62 .0005 437.19 360 1.21 472.25 363 Personal Growth & Development SS d.f. M.S. F Significance 8.80 3 2.93 5.63 .001 188.69 362 0.52 197.49 365 Participation in SettingiGoals SS d.f. M.S. F Significance 17.97 3 5.99 2.75 .042 790.72 363 2.18 808.68 366 287 mnoncsollo “mnonsomnwammllmm “mnowsomllm "hex moo. mo. ma.mH NH.qH mo.mH mo.ma NH.mH oo.oH qm.eH om.ma om.mH moans Innm> hunsnaaoo HHH> m Hoo. mm.- om.om Hm.- mm.om No.H~ em.HN o~.o~ mm.ma «H.wa moans Innm> Hmsomnom HH> m Hoo. Hoo. om.HH am.HH oo.ma oo.oa oo.o Hm.oH oo.ma om.ma HN.HH xno3 mo munmno>no H> m mNo. Hoo. mm.m mo.m o~.oa om.m oo.o mo.m om.m mH.m «H.m moonuomnm sonummsoeaoo > m oo.mm om.mm mo.om mo.mm om.mm mm.mN Hq.om om.mm mo.mm unmanoao>ma o monun>wno< Hmaowmmmwonm >H w Hoo. mo.mm mo.mm an.om om.mm oo.om oo.om oN.oe NH.mm mm.mm muonwonm o wosmsnomnom HHH m Hoo. mm.mH mm.eH oo.oH HH.mH Hm.mH «H.ma mo.ma e~.¢H mm.ma no“ mo wmnsmmonm HH m mNo. me.qH NH.eH oo.oH om.mH oe.¢H oo.oa No.qa mo.mH «H.ma xnoa mo onsnmz H m cOHu—UN UNHm HU>Q~H O‘NNG. MNnc WM": WVHC .VNNQ mmug Hwfla .Nmuc Hnua InousH snap now o mm m H mm m o mm m moamHnm> mo manna HHmam manna Hanna: mannmlmwmmn mnonumm mnmhamn< hmzlosa an venom oooconom mama: mmwnowmu Inna 233?me // wnnm Enfim can Hw>mA noo kn aoauummmwumm now now madmanm> mo mfimzamc< mo mqummm tam mameIl.mq MHDMH 288 Table 49.--Ana1ysis of Variance Tables for Job Satisfaction by Job Level and Firm Size Source of Variance Job Level Firm Size Interaction Error Total Source of Variance Job Level Firm Size Interaction Error Total Source of Variance Job Level Firm Size Interaction Error Total Source of Variance Job Level Firm Size Interaction Error Total Source of Variance Job Level Firm Size Interaction Error Total Nature of Work SS d.f. M.S. F Significance 61.42 2 30.71 2.72 NS 63.24 2 31.62 2.80 ANS 196.13 4 49.03 4.34 .025 4,052.08 359 11.29 4,372.87 367 Pressures of Job SS d.f. M.S. F Significance 23.60 2 11.80 1.24 137.60 2 68.80 7.25 .001 71.36 4 17.84 1.88 3,406.09 359 9.49 ~ 3,638.65 367 Performance & Progress SS d.f. M.S. F Significance 98.52 2 49.26 .77 3,862.46 2 1,931.23 30.23 .001 539.34 4 134.84 2.11 22,933.76 359 63.88 30,840.17 367 Compensation Practices SS d.f. M.S. F Significance 2.01 2 1.01 .20 71.46 2 35.73 7.02 .001 243.72 4 60.93 11.97 .001 1,825.93 359 5.09 2,143.12 3 7 Diversity of Work SS d.f. M.S. F Significance 54.20 2 27.10 1.77 299.06 2 149.53 9.75 .001 201.37 4 50.34 3.28 .025 5,505.59 359 15.34 6,060.22 367 289! Table 49.--Continued Personal Variables Source of Variance SS d.f. M.S. F Significance Job Level 24.03 2 12.02 .62 ‘Firm Size 627.01 2 313.51 16.21 .001 Interaction 62.83 4 15.71 .81 Error 6,942.03 359 19.34 Total 7,655.90 3 7 Community7Variab1es Source of Variance SS d.f. M.S. F Significance Job Level 86.90 2 43.45 3.12 .05 Firm Size 183.46 2 91.73 6.59 .005 Interaction 4.95 4 1.24 .09 Error 4,998.85 359 Total 5,274.16 367 Table 50.--Means and Results of Analysis of Variance for Job Satisfaction by Location Location Means Factors D DS 80 L0 AOV n=178 n=41 n=26 n=123 Results k F I Nature of work 15.01 14.61 15.88 14.36 F 11 Pressures of job 14.32 15.93 16.19 14.99 .002 F III Performance & Progress 39.01 34.61 35.92 31.72 .0005 F IV Professional Activities & Development 25.78 24.59 25.42 24.46 F V Compensation Practices 9.35 8.61 10.12 8.85 .028 F VI Diversity of work 12.67 11.12 12.42 10.72 .0005 F VII Personal variables 19.06 22.10 22.42 21.37 .0005 F VIII Community variables 14.01 15.80 14.96 15.14 .011 Key: D--Detroit; DS--Detroit Suburbs; SO--Sma11 Outstate Cities; LO--Large Outstate Cities 290 Table 51.--Ana1ysis of Variance Tables for Job Satisfaction by Location Pressures of Job Source of Variance SS d.f. M.S. F Significance Between Categories 146.81 3 48.94 5.06 .002 ' Within Categories 3,522.56 364 9.68 Total 3,669.37 367 Performance & Progress Source of Variance SS d.f. M.S. F Significance Between Categories 3,936.29 3 1,312.10 18.21 .0005 Within Categories 26,222.18 364 72.04 9 Total 30,158.48 367 Compensation Practices Source of Variance SS d.f. M.S. F Significance Between Categories 54.38 3 18.13 3.05 .028 Within Categories 2,166.48 364 5.95 Total 2,220.86 3 7 Diversity of Work Source of Variance SS d.f. M.S. F Significance Between Categories 309.34 3 103.11 6.62 .0005 Within Categories 5,672.88 364 15.58 Total 5,982.21 367 Personal Variables Source of Variance SS d.f. M.S. F Significance Between Categories 658.05 3 219.35 11.83 .0005 Within Categories 6,746.86 364 18.54 Total 7,404.86 367 Community7Variab1es Source of Variance SS d.f. M.S. F Significance Between Categories 160.43 3 53.48 3.81 .011 Within Categories 5,115.05 364 14.05 Total 5,275.49 367 291 NNo. mo.mn om.mn mo.mn oo.ms om.sn om.nn senssssse senessseo Hnn> a ono. mo.mm oo.n~ so.on oo.om oo.oN oo.n~ assesses» assesses HH> a mo.mn ~n.~n No.sn o~.nn sm.~n oo.~s sues no sunmus>no no a nm.o oo.o on.o om.m oo.o os.o esseseaue seesssseeaeo o a mo.mm oo.mn ms.m~ om.mm os.s~ oo.s~ nauseose>eo a mowun>nuo< ammonmmowonm >H m om.mm oo.nm He.mm mo.mm an.om oo.sm assesses a seessueuuse HHH a oo.on mo.mn mn.sn om.sn mo.mn os.mn so“ no messessue HH a os.mn oo.mn oo.mn no.sn oo.sn os.mn sues no eusssz H e assumes onus mm»: sous swans omnue mus >o< ue>o nouns oo-om nm-m~ sN-~N uses: museums so so no em ems memos ow< hn conuummmnumm noo now moccanm> mo mammama< mo mnaawom new msmozll.~m manna 292 Table 53.--Analysis of Variance Tables for Job Satisfaction by Age Personal Variables Source of Variance SS d.f. M.S. F Significance Between Categories 303.14 5 60.63 3.09 .010 Within Categories 7,101.72 362 19.62 Total 7,404.86 367 Community Variables Source of Variance SS d.f. M.S. F Significance Between Categories 187.52 3 37.50 2.67 .022 Within Categories 5,087.96 362 14.06 Total 5,275.48 367 Te {/3 293 Table 54.--Means and Results of Analysis of Variance for Job Satisfaction by Undergraduate Education Undergraduate Means Education 1 2 3 4 on ”cm" n=18 n-86 n=46 n=286 Results F I Nature of work 14.94 15.24 14.50 14.75 F 11 Pressures of job 12.50 15.86 14.72 14.81 .001 F III Performance & Progress 36.94 34.50 37.00 35.94 F IV Professional Activities & Development 25.78 25.34 24.86 25.14 F V Compensation Practices 9.50 8.88 8.31 9.32 F VI Diversity of work 11.94 11.50 11.69 11.91 F' F VII Personal variables 18.33 21.76 20.17 20.28 .024 F VIII Community variables 13.56 16.03 14.75 14.40 .015 L l. Key: 1--No Answer; 2--No Bachelor's Degree; 3--Bachelor's Degree with Non-Accounting Major; 4--Bachelor's Degree with Major in Accounting Table 55.--Ana1ysis of Variance Tables for Job Satisfaction by Undergraduate Education Pressures of Job Source of Variance SS d.f. M.S. F Significance Between Categories 159.75 3 53.25 5.52 .001 Within Categories 3,509.62 364 9.64 Total 3,669.37 367 Personal Variables Source of Variance SS d.f. M.S. F Significance Between Categories 189.49 3 63.16 3.19 .024 Within Categories 7,215.37 364 19.82 Total 7,404.86 367 Communipy Variables Source of Variance SS d.f. M.S. F Significance Between Categories 148.79 3 49.60 3.52 .015 Within Categories 14.08 Total 5Li26.68 364 5,275.48 367 Table 56.--Means and Results of Analysis of Variance for 294 Job Satisfaction by Graduate Education Graduate Means Factors ducation 1 2 3 4 AOV n=322 n=14 n=18 n=14 Results F I Nature of work 14.83 14.00 14.61 15.36 F 11 Pressures of job 15.10 11.57 13.50 14.36 .0005 F III Performance & Progress 35.64 35.43 37.94 38.79 F IV Professional Activities & Development 25.07 23.64: 26.56 27.43 F V Compensation Practices 9.14 9.07 8.89 10.07 F VI Diversity of work 11.78 10.71 12.61 13.00 '1 F VII Personal variables 20.69 18.36 17.11 20.21 .003 F VIII Community variables 14.85 12.57 13.00 14.21 .032 1--No Advanced Degree; 2--Master's Degree with Non-Accounting Major; 3--Master's Degree with Accounting Major; 4--Other Advanced Degree Key: Table 57.--Ana1ysis of Variance Tables for Job Satisfaction by Graduate Education Pressures of Job Source of Variance SS d.f. M.S. F Significance Between Categories 206.21 3 68.74 7.22 .0005 Within Categories 3,463.16 364 Total 3,669.37 367 Personal Variables Source of Variance SS d.f. M.S. F Significance Between Categories 280.57 3 93.52 4.78 .003 Within Categories 7,124.29 364 19.57 Total 7,404.86 367 Community Variables Source of Variance SS d.f. M.S. F Significance Between Categories 125.55 3 41.85 2.96 .032 Within Categories Sil49.93 364 14.15 Total 5,275.48 367 T; 295 Table 58.-~Means and Results of Analysis of Variance for Job Satisfaction by Class Rank “ Means Class Rank Top Second Third Bottom Factors None 3; 3p; 3g 15 AOV n=38 n=127 n=132 n=57 n=14 Results F I Nature of work 15.79 14.64 14.64 15.04 14.36 F II Pressures of job 16.61 14.33 14.95 14.86 14.00 .002 F III Performance 8 Progress 36.63 35.61 36.00 35.65 35.79 F IV Professional Activi- ties & Development 25.66 24.77 25.42 25.33 24.71 F V Compensation Prac- tices 9.95 8.84 9.12 9.44 9.07 F VI Diversity of work 12.21 11.65 11.81 12.07 11.64 F VII Personal variables 22.32 19.45 20.55 21.11 19.71 .005 F VIII Community variables 15.71 14.23 14.60 15.28 13.57 Table 59.--Ana1ysis of Variance Tables for Job Satisfaction by Class Rank Pressures of Job Source of Variance SS d.f. M.S. F Significance Between Categories 162.67 40.67 4.21 Within Categories 3,506.37 363 9.66 Total 3,669.37 367 Personal Variables Source of Variance SS d.f M.S. F Significance Between Categories 292.38 4 73.09 3.73 .005 Within Categories 7,112.48 “$6; 19.59 Total 7,404.86 3 7 E Mow-WHvarxw U Cfifiunm mums—who >3 CC~.,.nCQu~I$.¢IU III 296 oo.oH mw.qH ¢#.¢H HN.¢H HN.mH HM.¢H mm.©H mmHanHm> %uHGSEEOU HHH> b one. OO.NN mm.ON om.mH hn.ON ¢¢.ON mo.ma om.mu mmHDmHHm> Hmaomnmm HH> h oo.mH om.NH wM.HH m©.HH mm.NH Om.OH H¢.NH XHO3 mo hufimnm>fia H> m OO.m O0.0H mo.m 0H.m oo.m mN.w am.OH mmowuumnm COHummGNQBOU > m woo. oo.wN n©.wN ON.¢N Nm.QN HN.©N mo.MN «N.NN uGQEQOHw>wQ a monuw>nuu< Hmsonmmmmonm >H m oo.om oo.os sn.sm no.mm no.om om.mm oo.om uuuuwoue s sueaaueouuo HHH e ONO. OO.NH Om.mH m¢.04 o Bonum o +o m +m m 252 unouumn memo: unwom ovmnu Ir / owmno>< unnom oomno an sonuommmnnmm now now oucmwnm> mo mnmhama< new osmosil.oo manna Tmle \\ Sourc Bet Wit Sour Be Vi Sou' 297 Table 61.-~Ana1ysis of Variance Tables by Grade Point Average for Job Satisfaction Nature of Work F Significance 2.84 .010 Pressures of Work F Significance 2.55 .020 Professional Activities & Development F Significance 2.14 .048 Personal Variables Source of Variance SS d.f Between Categories 205.14 6 Within Categories 4,345.55 361 Total 4,550.68 367 Source of Variance SS d.f Between Categories 149.31 6 Within Categories 3,520.06 361 Total 3,669.37 367 Source of Variance SS d.f. Between Categories 396.87 6 Within Categories 11,165.29 361 Total 11,562.16 367 Source of Variance SS d.f. Between Categories 270.08 6 Within Categories 7,134.78 361 Total 7,404.86 367 F Significance 2.28 .036 Table /\\ F: II II Fl KI 298 Table 62.--Means and Results of Analysis of Variance for Job Satisfaction by Career Plans \~\i\\\\\\\\p P1 Means F 3‘5““ ans NP P OP NPA E on 39““ \\ e -1 n=13 n=180 n=59 n=85 n=31 Results F I Nature of work 13.23 16.10 13.58 13.14 14.90 .0005 F II Pressures of job 13.77 15.50 15.00 13.33 15.48 .0005 F III Performance & Progress 31.54 38.03 33.93 33.19 36.13 .0005 F IV Professional Activi- ties & Development 24.92 26.28 23.83 23.21 26.87 .0005 F V Compensation Prac- tices 8.31 9.61 9.29 8.32 8.94 .001 F VI Diversity of work 11.08 12.69 10.58 10.41 13.39 .0005 F VII Personal variables 18.85 21.10 20.49 18.62 21.77 .0005 F VIII Community variables 14.92 14.83 15.10 13.46 15.90 .010 Key: NP--No Plans; P--CPA Partner; OP-—Own CPA Practice; NPA--Non-Public Accounting; E--CPA Employee Table 6: Source Beth Bith To Source Betl Wit} T. Sourc Bet Wit Sour: So So 299 Table 63.--Ana1ysis of Variance Tables for Job Satisfaction by Career Plans Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Nature of Work SS d.f. M.S. F Significance 658.75 4 164.69 15.36 .0005 3,891.93 36 10.72 4,550.68 3 7 Pressures of Job SS d.f. M.S. F Significance 301.54 4 75.39 8.13 .0005 3,367.83 363 9.28 3,669.37 367 Performance & Progiess SS d.f. M.S. F Significance 1,921.24 4 480.31 6.17 .0005 28,237.23 363 77.79 30,158.48 367 Professional Activities & Development SS d.f. M.S. F Significance 743.15 4 185.79 6.23 .0005 10,819.01 363 29.80 11,562.16 367 Compensation Practices SS d.f. M.S. F Significance 108.92 4 27.23 4.68 .001 2,111.94 363 5.82 2,220.86 367 Diversity of Work SS d.f. M.S. F Significance 480.75 4 120.19 7.93 .0005 5,501.47 363 15.16 5,982.21 367 Personal Variables SS d.f. M.S. F Significance 446.85 4 111.71 5.83 .0005 6,958.01 363 19.17 7,404.86 367 Community Variables SS d.f. M.S. F Significance 188.35 4 47.09 3.36 .010 5,087.13 363 14.01 5,275.48 367 Table /\\ F3: F1 Ill I'll Fll 300 Table 64.--Means and Results of Analysis of Variance for Job Satisfaction by Company Bureaucratic Orientation ‘Px‘PF‘ Orientation Means n=95 n=115 n=101 n=57 Results F I Nature of work 13.84 14.71 15.27 15.77 .004 F II Pressures of job 14.28 14.40 15.33 15.88 .003 E III Performance & Progress 31.76 35.15 38.23 39.88 .0005 F IV Professional Activities & Development 23.23 25.03 25.88 27.44 .0005 F V Compensation Practices 8.45 9.32 9.27 9.79 .006 F VI Diversity of work 10.62 11.73 12.45 12.91 .002 F VII Personal variables 19.90 20.27 20.57 21.23 F VIII Community variables 14.38 14.31 14.97 15.21 Key: VL--Very Low; L--Low; H—-High; VH-—Very High Table II Sour we Sou So S. 301 Table 6S.--Ana1ysis of Variance Tables for Job Satisfaction by Company Bureaucratic Orientation Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Nature of Work SS d.f. M.S. F Significance 164.20 3 54.73 4.54 .004 4,386.49 364 12.05 4,550.68 367 Pressures of Job SS d.f. M.S. F Significance 138.15 3 46.05 4.75 .003 3,531.22 364 9.70 3,669.37 367 Performance & Prpgress SS d.f. M.S. F Significance 3,132.66 3 1,044.22 14.06 .0005 27,025.81 364 74.25 30,158.48 367 Professional Activities & Development SS d.f. M.S. F Significance 669.77 3 233.26 7.82 .0005 10,862.40 364 29.84 11,562.16 367 Compensation Practices SS d.f. M.S. F Significance 74.74 3 24.91 4.23 .006 2,146.12 364 5.90 2,220.86 367 Diversity of Work SS d.f. M.S. F Significance 245.54 3 81.85 5.19 .002 5,736.67 364 15.76 5,982.21 3 7 Table la 81 302 Table 66.-—Means and Results of Analysis of Variance for Job Satisfaction by Full-Time Public Accounting Experience Previous Means Xperience No Yes AOV Factors n=309 n=59 Results F I Nature of work 14.74 15.19 F 11 Pressures of job 14.77 15.29 F 111 Performance & Progress 35.74 36.53 F IV Professional Activities & Development 24.87 26.80 .015 F V Compensation Practices 9.13 9.29 F VI Diversity of work 11.74 12.27 F VII Personal variables 20.15 21.75 .012 F VIII Community variables 14.34 16.27 .0005 Table 67.—-Ana1ysis of Variance Tables for Job Satisfaction by Full-Time Public Accounting EXperience Professional Activities & Development Source of Variance SS d.f. M.S. F Significance Between Categories 183.78 1 183.78 5.91 .015 Within Categories 11,378.38 366 31.09 Total 11,562.16 367 Personal Variables Source of Variance SS d.f. M.S. F Significance Between Categories 125.82 1 125.82 6.33 .012 Within Categories 7,279.04 366 19.89 Total 7,404.86 367 Community Variables Source of Variance SS d.f. M.S. F Significance Between Categories 184.18 1 184.18 13.24 .0005 Within Categories 5,091.30 366 13.91 Total 5,275.48 367 mWde/Hflwvfl Eon“; .e Chair‘s-L II; 303 -o. oo.on mo.sn nm.mn oo.mn no.sn mn.mn umnsmnus> nunasaaoo HHH> o oo.- as.o~ on.o~ oo.on oo.on oo.om sunnsnus> assesses HH> a soo. ms.~n oo.nn Hm.on oo.on Ne.nn so.~n sues no nunuuu>nn n> n oo.o mn.o oo.o so.o om.m nm.o uuunuusne eosusuaueaoo > a oo.on mo.s~ om.s~ mo.s~ oo.mN mo.mm uaoseonu>un o wonun>ano< Hmconmmomonm >H m soo. om.mm oo.nm oN.sm sn.mm o~.om oN.om susumoum o suasauounum HHH n om.mn om.ms so.sn om.sn on.sn mo.mn no“ no sensuuuum Hn n mo.mn mo.sn an.sn an.sn om.sn sn.mn sues no unausz n n sunuuum onus onus onus onus Hanna onnns >04 onoz no m mus sum mum NIH ano mon>nom annm mnouumm memo: udmnnao mo unmo» .IIIIII moa>nom anew udmnnso an sonuomwmwumm now now mosmnnm> mo mnmhams< mo muasmom can mstZII.mo manna Tabb Source Batu Vitb T: Sourc Bet Wi1 304 Table 69.--Ana1ysis of Variance Tables for Job Satisfaction by Current Firm Service Performance & Prpggess Source of Variance SS d.f. M.S. F Significance Between Categories 1,395.08 5 279.02 3.51 .004 Within Categories 28,763.39 362 79.46 Total 30,158.48 367 Diversity of Work Source of Variance SS d.f. M.S. F Significance Between Categories 274.70 5 54.94 3.48 .004 Within Categories 5,707.52 362 15.77 Total 5,982.21 367 CommunityiVariables Source of Variance SS d.f. M.S. F Significance Between Categories 186.97 5 37.39 2.66 .022 Within Categories 5,088.51 362 14.06 Total 5,275.48 367 305 moo. wHo. mmo. unannom >O< unanam no snow» Iii: Hm.on on.mn mo.mn oo.mn Ho.sn ms.sn sunsssus> mensesEoo HHH> a oo.n~ no.o~ mn.o~ as.on oo.ou oo.oN sunssnus> nssouuse HH> u ~o.~n om.nn os.on mo.nn oo.nn on.Ns sues no nunuuu>no n> u no.o os.s oo.o mo.m oo.o on.o uuunuuuue eonuuuuueaoo > a oo.mn mn.n~ on.m~ mo.s~ n~.m~ so.s~ usuaeonu>uo o monuw>nuo< Hmsonmmowonm >H h oo.om oo.~m mo.mm on.mm nm.om on.nm uuuuwoue o musaauonuue HHH n oo.mn om.mn mm.sn oo.mn so.sn Nn.mn son no uuususuue Hn n o~.mn ms.mn os.sn ms.sn so.sn ~o.mn sues no unsusz n a «sun onus osuu sous monuu nous lilililIIIAV uuouusu use: us m mus sum mum Nun sno sun>uum wsnuasouu .;:::;:;/: ’I’I’ oun>nom wannssooo< cannon an sonuommmnumm now now oosmnnm> mo mnmnams< mo muasmom use mummZII.on manna 306 Table 71.--Ana1ysis of Variance Tables for Job Satisfaction for Public Accounting Service Pressures of Job Source of Variance SS d.f. M.S. F Significance Between Categories 120.53 5 24.11 2.46 .033 Within Categories 3,548.84 362 9.80 Total 3,669.37 367 Diversity of Work Source of Variance SS d.f. M.S. F Significance Between Categories 219.58 5 43.92 2.76 .018 Within Categories 5,762.64 362 15.92 Total 5,982.21 367 Community Variables Source of Variance SS d.f. M.S. F Significance Between Categories 273.57 5 54.71 3.96 .002 Within Categories 5,001.91 362 13.82 Total 5,275.48 367 6.qu x n.“ (sf—nu incur 307 moo. 2.3” oo.m.n osma oo.m.n «NJ: mo.mn. Hm.ma moHnMnnmsr bacon-non HHH> m mooo. mo.mm oo.o~ sm.oa om.wH w~.o~ NN.oH mm.H~ moanmnnm> Hmsomnmm HH> m Hw.NH no.HH Hm.oH mn.HH mH.~H oo.ma oo.HH xnoa mo nunmno>no H> m mH.oH mo.m oo.m mo.m oH.m NN.o oo.o moonuomnm sonummaomaoo > m ma.o~ nm.o~ sm.m~ am.m~ on.o~ om.mm Hm.s~ uaosnonu>oo o monun>nuo< Hmsonmmowonm >H m sm.nm mm.mm Hm.Hm as.sm oo.om on.om HH.om mmunmonm a uunmanomnom HHH n ooo. om.oH an.mH mo.mH ms.sH mo.sH NN.¢H oo.mH no“ mo monsmmonm HH m mH.oH mo.ma oo.ea mo.sa mw.sa nw.sa om.eH xnoa mo onsumz H m muasmom oHus «Hus mmua onus won: eon: oeaua 11 >o< onoz no o m s m N H osoz mnouumm memos mo mnmhaos< mo muasmom use mamm2I3.Nm oHan I: In 308 Table 73.--Ana1ysis of Variance Tables for Job Satisfaction by Sittings for CPA Exam Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Pressures of the Job SS d.f. M.S. F Significance 203.97 6 34.00 3.54 .004 3,460.80 360 9.61 3,664.77 366 Personal Variables SS d.f. M.S. F Significance 517.49 6 86.25 4.53 .0005 6,881.56 361 19.06 7,399.05 367 Community Variables SS d.f. M.S. F Significance 313.37 6 52.23 3.80 .002 4,950.90 360 13.75 5,264.27 366 Table 309 Table 74.—-Means and Results of Analysis of Variance for Job Satisfaction by Professional Committees rofessional Means F t r Committees None 1 2 3 or More AOV so 0 s “.342 n=18 n=2 n=5 Results F I Nature of work 14.84 15.67 11.00 11.00 F II Pressures of job 14.82 15.17 13.00 16.20 F III Performance 8 Progress 36.09 35.67 20.50 26.20 .010 F IV Professional Activities 8 Development 25.13 27.61 23.00 20.00 .050 F V Compensation Practices 9.19 9.44 6.50 6.40 -035 F VI Diversity of work 11.93 11.33 7.00 8.40 F VII Personal variables 20.46 19.28 22.50 20.00 F VIII Community variables 14.60 15.50 12.00 16.00 Table 75.-~Ana1ysis of Variance Tables for Job Satisfaction by Professional Committees Performance & Progress Source of Variance SS d.f. M.S. F Significance Between Categories 956.15 3 318.72 3.10 .010 Within Categories 29,163.49 363 80.34 Total 30,119.64 366 Professional Activities and Development Source of Variance SS d.f. M.S. F Significance Between Categories 250.75 3 83.58 2.04 .050 Within Categories 11,308.09 363 31.15 Total 11,558.84 366 Compensation Practices Source of Variance SS d.f. M.S. F Significance Between Categories 53.99 3 18.00 3.03 .050 Within Categories 2,158.80 363 5.95 Total 2,212.79 366 310 Table 76.--Means and Results of Analysis of Variance for Job Satisfaction by Company Professional Orientation ‘§\‘““ Orientation Means Facto;;\\\““‘r-lgt VL L H VH AOV “-st n=83 n=113 n=106 n=66 Regultg F I Nature of work 14.14 14.33 15.45 15.47 .012 F II Pressures of job 14.57 14.47 15.35 15.11 F III Performance 8 Progress 34.13 34.11 37.45 38.61 .001 F IV Professional Activities & Development 23.63 24.32 26.35 26.80 .0005 F V Compensation Practices 9.08 8.93 9.45 9.18 F VI Diversity of work 11.30 11.37 12.46 12.30 F VII Personal variables 19.56 20.25 20.84 21.09 F VIII Community variables 14.11 14.15 15.47 14.92 .029 Key: VL--Very Low; L--Low; H--High; VH--Very High Table 77.--Ana1ysis of Variance Tables for Job Satisfaction by Company Professional Orientation Nature of Work Source of Variance SS d.f. M.S. F Significance Between Categories 134.87 3 44.96 3.71 .012 Within Categories 4,415.82 364 12.13 Total 4,550.68 367 Performance & Progress Source of Variance SS d.f. M.S. F Significance Between Categories 1,369.88 3 453.29 5.73 .001 Within Categories 28,798.59 364 79.12 Total 30,158.48 367 Professional Activities & Development Source of Variance SS d.f. M.S. F Significance Between Categories 601.99 3 200.66 6.66 .0005 Within Categories 10,960.17 364 30.11 Total 11,562.16 367 Community Variables Source of Variance SS d.f. M.S. F Significance Between Categories 128.44 3 42.81 3.03 .029 Within Categories 5,147.04 364 14.14 Total 5,275.48 367 Table 78.--Means and Results of Analysis of Variance for Job Satisfaction by Individual Bureaucratic Orientation 311 \ Means “Nu“ VL L H VH on "F‘Nsog n=81 n=97 n=108 n=82 Results F 1 Nature of work 14.50 14.40 14.71 15.74 F 11 Pressures of job 14.39 14.48 14.61 16.10 .001 F III Performance & Progress 35.49 35.15 35.48 37.62 F IV Professional Activities & Development 24.66 24.76 25.09 26.31 F V Compensation Practices 8.98 8.93 9.25 9.49 F VI Diversity of work 11.35 11.68 11.88 12.41 F VII Personal variables 20.26 19.59 20.32 21.65 .021 F VIII Community variables 14.10 14.48 14.60 15.47 Key: VL--Very Low; L-—Low; H--High; VH--Very High Table 79.--Ana1ysis of Variance Tables for Job Satisfaction by Individual Bureaucratic Orientation Pressures of Job Source of Variance SS d.f. M.S. F Significance Between Categories 162.75 3 54.25 5.63 .001 Within Categories 3,506.62 364 9.63 Total 3,669.37 367 Personal Variables Source of Variance SS d.f. M.S. F Significance Between Categories 193.68 3 64.56 3.26 .021 Within Categories 7,211.18 364 19.81 Total 7,404.86 3 7 312 Table 80.--Means and Results of Analysis of Variance for Job Satisfaction by CosmOpOlitan-Local Orientation \ -. “ vsxtg Means Factors s- Orientation VL L H VH AOV 4““ascxy n=59 n=119 n=150 n=40 Results F I Nature of work 13.73 14.82 14.98 15.75 .032 F 11 Pressures of job 14.25 14.61 15.09 15.60 F 111 Performance 8 Progress 32.78 36.14 36.38 37.68 .028 F IV Professional Activities 8 Development 24.14 25.13 25.27 26.55 F V Compensation Practices 8.54 9.24 9.09 10.08 .023 F VI Diversity of work 11.08 12.34 11.70 11.90 F VII Personal variables 19.69 19.92 20.72 21.73 .050 Key: VL--Very Low; L--Low; H--High; VH--Very High Table 81.--Ana1ysis of Variance Tables for Job Satisfaction by Cosmopolitan-Local Orientation Nature of Work Source of Variance SS d. . M.S. F Significance Between Categories 105.65 3 36.22 2.97 .032 Within Categories 4,442.03 364 12.20 Total 4,550.68 3 7 Performance 8 Progress Source of Variance SS d.f. M.S. F Significance Between Categories 741.65 3 247.22 3.06 .028 Within Categories 29,416.82 364 80.82 Total 30,158.48 367 Compensation Practices Source of Variance SS d.f. M.S. F Significance Between Categories 57.33 3 19.11 3.22 .023 Within Categories 2,163.52 364 5.94 Total 2,220.86 367 313 uncensollo mononsomlfiaomlmm “mnoncomlnm " aux moo. moo. o~.oH ms.oH m~.~H om.mH mo.oH mm.oH om.ma oo.oa ms.oH Hmoonlsuunaonoamoo .m moo. moo. mH.HN oo.mm mN.N~ om.o~ m~.o~ os.o~ mo.mN mo.mm mm.- onumnosmonsm msunfioo .s moo. mNo. moo. os.- om.mw sm.m~ s~.- m~.m~ nH.m~ om.mm oo.oN so.- unumno lemonsm Hmson>nosH .m om.mm om.mm om.mm -.m~ om.mm Hm.~N mo.mw o~.N~ om.mu Hosoam Imomonm msmnaoo .N oH.m~ os.m~ mo.mN no.o~ an.m~ om.mm Nw.om o~.om mn.m~ Hannah Imouonm Hmson>nvsH .H cannon ounm Ho>on osus mmls mmns menu «was mmus Hons emu: Hmls L33 En... son. o mm m o mm m o mm m 88m ousmnnm> no manam Hamam manwm Bonus: manna ownmq connmusonno unmmamn< useless memo: an venom moosonom I83 333?me "‘ swam snap was Ho>on now an monoom sonumusowno now ooawnnm> mo mnmnams< mo mnaamom can msmu2I1.Nm manna 314 Table 83.--Ana1ysis of Variance Tables for Orientation Scores by Job Level and Firm Size Source of Variance Job Level Firm Size Interaction Error Total Source of Variance Job Level Firm Size Interaction Error Total Source of Variance Job Level Firm Size Interaction Error Total Individual Bureaucratic Orientation Score SS d.f. M.S. F Significance 166.51 2 83.26 5.12 .005 124.39 2 62.20 3.83 .025 145.38 4 36.35 2.24 5,832.93 359 16.25 6,269.21 367 Company Bureaucratic Orientation Score SS d.f. M.S. F Significance 4.60 2 2.30 .18 358.58 2 179.29 13.89 .005 27.76 4 6.94 .54 54535-71 359 12.91 5,026.65 367 Cosmopolitan-Local Orientation Score SS d.f. M.S. F Significance 60.07 2 30.04 8.97 .005 7.41 2 3.71 1.11 13.89 4 3.47 1.04 1,202.06 359 3.35 1,283.43 367 315 Table 84.-~Means and Results of Analysis of Variance for Orientation Scores by Age Means Age 21 or 34 or orientation Under 22-24 25-27 28-30 31-33 Over AOV Score \\p_ n=5 n=128 n=121 n=54 n=25 n=35 Results 1. Individual Profes- sional 26.00 26.07 26.17 25.57 25.16 25.09 2. Company Profes- sional 24.60 22.61 23.36 22.91 23.68 23.40 3. Individual Bureau- cratic 22.20 21.53 22.45 22.37 23.88 24.20 .008 4. Company Bureau- cratic 20.20 27.93 22.00 21.57 22.24 21.69 5. Cosmopolitan-Local 14.80 16.03 16.58 16.20 16.84 17.06 .006 Table 85.--Ana1ysis of Variance Tables for Orientation Scores by Age Individual Bureaucratic Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 266.94 5 53.39 3.21 .008 Within Categories 6,017.56 362 16.62 Total 6,284.50 67 Cosmopolitan-Local Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 55.81 5 11.16 3.30 .006 Within Categories 1,224.18 §§2 3.38 Total 1,279.99 367 316 Table 86.--Means and Results of Analysis of Variance for Orientation Scores by Public Accounting Service Years of Public Means ccounting 5 or Orientation erVice 0-1 1-2 2-3 3-4 4-5 More on Segre ‘\\\ n=82 n=108 n=66 n=40 n=30 n=42 Results 1. Individual Profes- sional 26.56 25.93 25.50 25.35 26.33 25.17 2. Company Profes- sional 23.48 22.76 22.74 22.68 24.30 23.12 3. Individual Bureau- cratic 22.04 21.94 21.42 23.00 23.30 24.40 .003 4. Company Bureau- cratic 21.91 22.09 21.35 22.15 21.40 22.14 5. Cosmopolital-Local 15.70 16.27 16.83 16.68 16.73 16.69 .002 Table 87.--Ana1ysis of Variance Tables for Orientation Scores by Public Accounting Service Individual Bureaucratic Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 303.40 5 60.68 3.67 .003 Within Categories 5,981.10 362 16.52 Total 6,284.50 367 Cosmppolitan-Local Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 64.62 5 12.92 3.85 .002 Within Categories 1,215.38 362 3.36 Total 1,280.00 367 317 Table 88.--Means and Results of Analysis of Variance for Orientation Scores by Individual Professional Orientation i t ti Means Orientation r en a on VL L H VH AOV §gggg n=1OO n=100 n=108 n=60 Results Company Professional 20.82 22.85 24.05 25.45 .0005 Individual Bureaucratic 22.39 22.58 22.33 22.10 Company Bureaucratic 21.41 21.41 22.26 22.73 Cosmopolitan-Local 16.20 16.18 16.36 17.00 .033 Key: VL--Very Low; L--Low; H--High; VH--Very High Table 89.--Ana1ysis of Variance Tables for Orientation Scores by Individual Professional Orientation Company Professional Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 953.89 3 317.96 29.47 .0005 Within Categories 3,927.13 364 10.79 Total 4,881.02 367 Cosmopolitan-Local Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 30.32 3 10.11 2.94 .033 Within Categories 1,249.68 364 3.43 Total 1,280.00 367 318 Table 90.--Means and Results of Analysis of Variance for Orientation Scores by Company Professional Orientation Means Orientation VL L H VH AOV i i ;:\ééggg‘;;\\\\““-si n=83 n=113 n=106 n=66 Results Individual Professional 24.06 24.50 26.35 29.74 .0005 Individual Bureaucratic 21.67 22.34 22.55 23.06 Company Bureaucratic 21.92 21.33 22.06 22.47 Cosmopolitan-Local 16.46 16.27 16.25 16.64 Key: VL--Very Low; L--Low; H--High; VH--Very High Table 91.—-Analysis of Variance Tables for Orientation Scores by Company Professional Orientation Individual Professional Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 1,496.60 3 498.87 43.53 .0005 Within Categories 4,171.65 364 11.46 Total 5,668.26 367 Table 92.--Means and Results of Analysis of Variance for Orientation Scores by Individual Bureaucratic Orientation \ Orientation Means Orientation VL L H VH AOV \. Score “x..- n=81 n=97 n=108 n=82 Results Individual Professional 26.96 25.86 25.19 26.23 Company Professional 22.28 23.11 23.29 23.52 Company Bureaucratic 20.12 20.81 22.21 24.41 .0005 Cosmopolitan-Local 16.48 16.33 16.14 16.62 Key: VL--Very Low; L—-Low; H—-High; VH--Very High 319 Table 93.--Ana1ysis of Variance Tables for Orientation Scores by Individual Bureaucratic Orientation Company Bureaucratic Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 898.82 3 299.61 26.44 .0005 Within Categories 4,125.43 364 11.33 Total 5,024.25 367 Table 94.--Means and Results of Analysis of Variance for Orientation Scores by Company Bureaucratic Orientation s<\\\\\\\\\\9:ientation Means Orientation R VL L H VH AOV Score \\\¥ n=95 n=115 n=101 n=57 Results Individual Professional 25.18 25.76 26.20 26.70 Company Professional 22.85 22.85 23.37 23.37 Individual Bureaucratic 20.39 21.68 23.63 24.88 .0005 Cosmopolitan-Local 16.15 16.30 16.33 16.96 Key: VL--Very Low; L--Low; H--High; VH--Very High Table 95.--Analysis of Variance Tables for Orientation Scores by Company Bureaucratic Orientation Individual Bureaucratic Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 947.23 3 315.74 21.53 .0005 Within Categories 5,337.27 364 14.66 Total 6,284.50 367 Table 96.-~Means and Results of Analysis of Variance for 320 Job Satisfaction for Turnover of Juniors ‘ \ Juniors Means Factors R VL IL SR AOV ~st n=119 n=6 n=11 n=9 Results F I Nature of work 14.90 8.83 12.73 13.90 .0005 F II Pressures of job 15.24 13.83 15.36 14.33 F III Performance 8 Progress 36.93 27.67 36.09 37.56 F IV Professional Activities 8 Development 25.45 21.17 24.82 26.11 F V Compensation Practices 9.33 6.67 8.64 8.67 F VI Diversity of work 12.44 8.67 11.91 12.67 F VII Personal variables 21.22 18.83 21.45 15.78 F VIII Community variables 14.85 14.83 16.18 13.44 Key: R—-Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR--Staff Reduction Table 97.--Ana1ysis of Variance Tables for Job Satisfaction for Turnover of Juniors Nature of Work Source of Variance SS d.f. M.S. F Significance Between Categories 248.81 3 82.94 6.88 .0005 Within Categories 1,712.71 142 12.06 Total 1,961.52 145 321 Table 98.--Means and Results of Analysis of Variance for Job Satisfaction for Turnover in Large Firms Large Firms Means Factors R VL IL SR AOV "\\e¥ n=134 n=9 n=3 n=20 Results F I Nature of work 15.43 13.44 10.33 13.75 .003 F 11 Pressures of job 14.37 12.67 16.33 13.55 F 111 Performance 8 Progress 39.46 38.11 35.67 37.50 F IV Professional Activities 8 Development 26.11 23.11 25.33 25.50 F V Compensation Practices 9.54 9.44 8.67 8.35 F VI Diversity of work 12.99 8.67 12.67 12.30 .007 F VII Personal variables 19.60 15.22 18.00 16.75 .003 F VIII Community variables 14.17 12.22 14.67 12.55 Key: R--Remain; VL--Voluntary Leave; IL—-Involuntary Leave; SR—-Staff Reduction Table 99.--Ana1ysis of Variance Tables for Job Satisfaction for Turnover in Large Firms Nature of Work Source of Variance SS d.f. M.S. F Significance Between Categories 142.51 3 47.50 4.93 .003 Within Categories 1,561.39 162 9.64 Total 1,703.90 165 Diversity of Work Source of Variance SS d.f. M.S. F Significance Between Categories 160.27 3 53.42 4.22 .007 Within Categories 2,048.84 162 12.65 Total 2,209.11 165 Personal Variables Source of Variance SS d.f. M.S. F Significance Between Categories 280.43 3 93.48 4.81 .003 Within Categories 3,149.54 162 19.44 Total 3,429.98 165 322 Table 100.--Means and Results of Analysis of Variance for Job Satisfaction for Turnover of Large Firm Juniors Large Firm Means Factors Juniors R VL IL SR AW ‘7 n=51 n=1 n=2 n=7 Results F 1 Nature of work 15.39 12.00 6.00 14.43 .001 F II Pressures of job 15.08 13.00 15.00 13.57 F III Performance 8 Progress 40.51 46.00 30.50 40.43 F IV Professional Activities 8 Development 26.51 23.00 24.00 26.86 F V Compensation Practices 9.84 11.00 8.50 9.14 F VI Diversity of work 13.86 11.00 13.00 14.29 F VII Personal variables 21.20 19.00 15.50 14.43 F VIII Community variables 14.90 13.00 13.00 12.57 Key: R--Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR--Staff Reduction Table 101.--Ana1ysis of Variance Tables for Job Satisfaction for Turnover of Large Firm Juniors Nature of Work Source of Variance SS d.f. M.S. F Significance Between Categories 180.72 3 60.24 6.53 .001 Within Categories 525.87 _§Z 9.23 Total 706.59 60 323 Table 102.--Means and Results of Analysis of Variance for Job Satisfaction for Turnover of Large Firm Seniors Large Firm S 1 Means Fa, tors 9“ ”a R VL IL SR on n=40 n=7 n=1 n=3 Results F I Nature of work 15.53 13.71 19.00 12.00 F 11 Pressures of job 13.48 13.14 19.00 13.33 F III Performance 8 Progress 37.90 36.71 46.00 32.00 F IV Professional Activities 8 Development 25.75 22.86 28.00 27.00 F V Compensation Practices 9.38 8.86 9.00 6.67 F VI Diversity of work 12.38 8.57 12.00 10.00 .049 F VII Personal variables 18.55 15.29 23.00 17.67 F VIII Community variables 14.18 11.86 18.00 15.00 Key: R-Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR--Staff Reduction Table 103.-~Ana1ysis of Variance Tables for Job Satisfaction for Turnover of Large Firm Seniors Diversity of Work Source of Variance SS d.f. M.S. F Significance Between Categories 95.50 3 31.83 2.82 .049 Within Categories 531.09 .31 11.30 Total 626.59 50 Table 104.--Means and Results of Analysis of Variance for 324 Job Satisfaction for Turnover of Medium Firm Seniors en ors Factors ssse‘ytt“\\\k R VL IL SR AOV n=30 n=4 n=1 n=0 Results F I Nature of work 14.53 15.75 5.00 .024 F 11 Pressures of job 15.53 14.25 7.00 .016 F III Performance 8 Progress 30.83 35.00 8.00 F IV Professional Activities 8 Development 25.73 27.50 13.00 F V Compensation Practices 8.40 10.00 10.00 F VI Diversity of work 11.10 11.50 3.00 F VII Personal variables 21.70 21.00 19.00 F VIII Community variables 16.30 16.50 7.00 Key: R—-Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR—-Staff Reduction Table 105.--Ana1ysis of Variance Tables for Job Satisfaction for Turnover of Medium Firm Seniors Nature of Work Source of Variance SS d.f. M.S. F Significance Between Categories 96.18 2 48.09 4.20 .024 Within Categories 366.22 32 11.44 Total 462.40 34 Pressures of Job Source of Variance SS d.f. M.S. F Significance Between Categories 74.07 2 37.03 4.74 .016 Within Categories 250.22 §g_ 7.82 ‘ Total 324.29 34 325 Table 106.--Means and Results of Analysis of Variance for Job Satisfaction for Turnover of Small Firm Juniors Small Firm 1 Means Factors Jun 0“ R VL IL SR on n=30 n=3 n=6 n=1 Results F I Nature of work 15.00 8.33 14.67 15.00 F II Pressures of job 15.57 14.33 16.33 13.00 F III Performance 8 Progress 36.10 26.33 37.83 29.00 F IV Professional Activities 8 Development 25.47 19.67 26.00 21.00 F V Compensation Practices 9.83 6.33 8.33 9.00 F VI Diversity of work 11.43 8.67 11.67 13.00 F VII Personal variables 22.17 18.00 25.33 18.00 .010 F VIII Community variables 14.73 14.00 18.00 13.00 Key: R--Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR—-Staff Reduction Table 107.--Ana1ysis of Variance Tables for Job Satisfaction for Turnover of Small Firm Juniors Personal Variables Source of Variance SS d.f. M.S. F Significance Between Categories 129.38 3 43.16 4.42 .010 Within Categories 351.50 §§_ 9.76 Total 480.98 39 326 Table 108.--Means and Results of Analysis of Variance for Need Deficiency for Turnover of Seniors Seniors Means Job R VL IL SR AOV Characteristics n-99 n-15 n=3 n-4 Results 1b Prestige inside the firm 0.68 0.73 1.33 1.50 2h Opportunity to participate in determining methods 8 procedures 0.87 0.67 1.00 1.00 3h Prestige outside the firm 0.47 0.00 1.67 1.00 4h Feelings of self-fulfillment 1.10 0.73 1.33 1.25 5b Pay 1.23 1.47 1.00 1.25 6h Opportunity for independent thought 8 action 0.62 0.47 1.00 0.25 7b Opportunity to develop close friendships 0.35 0.13 0.33 1.25 8b Feelings of security 1.17 1.60 1.67 4.00 .006 9b Feeling of self-esteem 0.79 0.80 1.33 1.25 10b Opportunity to give help to others 0.48 0.87 0.67 0.75 11b Feeling of being-in-the-know 0.99 0.93 1.00 1.75 12h Feeling of worthwhile accomplishment 1.02 0.87 1.00 1.50 13h Opportunity for personal growth 8 deve10pment 1.14 0.67 2.00 1.00 14b Authority connected with job 0.72 0.93 1.33 1.25 15b Opportunity to participate in setting goals 1.02 1.27 1.33 1.50 Key: R--Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR--Staff Reduction Table lO9.--Ana1ysis of Variance Tables for Need Deficiency for Turnover of Seniors Security Source of Variance SS d.f. M.S. F Significance Between Categories 32.43 3 10.81 4.41 .006 Within Categories 286.35 117 2.45 Total 318.78 120 327 Table 110. Means and Results of Analysis of Variance for Need Deficiency for Turnover of Juniors Juniors Means Job R VL IL SR AOV Characteristics \\1‘_ n=119 n=6 n=11 n=9 Results 1b Prestige inside the firm 0.91 2.83 1.45 1.60 .001 2b Opportunity to participate in determining methods 8 procedures 1.12 3.00 1.45 1.00 .005 3b Prestige outside the firm 0.37 0.50 0.18 0.60 4b Feelings of self-fulfill- ment 1.78 2.50 2.00 1.80 5h Pay 0.83 1.33 1.64 0.90 6b Opportunity for independent thought 8 action 1.12 2.00 1.18 0.80 7b Opportunity to develop close friendships 0.36 1.83 0.45 0.70 .023 8b Feelings of security 1.46 2.17 1.45 2.20 9h Feeling of self-esteem 1.22 2.50 1.64 1.10 10h Opportunity to give help to others 1.08 1.67 1.64 1.10 11b Feeling of being-in- the-know 1.61 2.50 1.73 1.40 12h Feeling of worthwhile accomplishment 1.67 1.33 1.82 1.70 13h Opportunity for personal growth 8 deve10pment 0.97 1.83 1.55 1.70 14h Authority connected with job 1.10 2.83 1.18 1.60 .010 15b Opportunity to participate in setting goals 1.28 2.17 1.27 1.60 Key: R--Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR--Staff Reduction 328 Table 111.--Analysis of Variance Tables for Need Deficiency for Turnover of Juniors Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Prestige Inside Firm SS d.f. M.S. F Significance 26.23 3 8.74 5.86 .001 211.94 142 1.49 238.17 145 Participation in Determining Methods 8 Procedures SS d.f. M.S. F Significance 21.34 3 7.11 4.45 .005 227.08 142 1.60 248.42 145 Opportunity to Develop Close Friendships SS d.f. M.S. F Significance 13.04 3 4.35 3.26 .023 189.12 142 1.33 202.16 145 Authority of Job 88 d.f. M.S. F Significance 18.76 3 6.25 3.93 .010 225.66 142 1.59 244.42 145 Table 112.-AMeans and Results of Analysis of Variance for Need Deficiency for Turnover in Large Firms 329 N Firms Means Job R VL IL SR AOV Characteristics -\\‘“‘\\s\_ n=134 n=9 n=3 n=20 Results 1b Prestige inside the firm 0.77 1.00 2.00 1.67 .003 2b Opportunity to participate in determining methods 8 procedures 1.02 1.00 0.67 0.95 3h Prestige outside the firm 0.28 0.11 0.67 0.52 4b Feelings of self-fulfill- ment 1.34 1.44 3.00 1.57 5b Pay 0.57 1.67 1.33 1.24 .018 6b Opportunity for independent thought 8 action 0.75 0.89 1.33 0.62 7h Opportunity to develOp close friendships 0.51 0.56 0.33 0.81 8h Feelings of security 1.75 2.67 3.67 2.52 .028 9b Feeling of self-esteem 1.07 1.33 2.67 0.81 .045 10b Opportunity to give help to others 0.92 1.33 0.67 0.90 11b Feeling of being-in- the-know 1.15 1.11 2.00 1.05 12b Feeling of worthwhile accomplishment 1.41 1.22 2.00 1.24 13b Opportunity for personal growth 8 deve10pment 0.74 0.56 1.67 1.19 14b Authority connected with job 0.85 0.78 1.33 1.19 15b Opportunity to participate in setting goals 1.06 1.78 1.67 1.33 Key: R--Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR--Staff Reduction 330 Table 113.--Analysis of Variance Tables for Need Deficiency for Turnover in Large Firms Prestige Inside Firm Source Of Variance SS d.f. M.S. F Significance Between Categories 18.38 3 6.13 4.72 .003 Within Categories 210.44 162 1.30 Total 228.82 165 Pay Source of Variance SS d.f. M.S. F Significance Between Categories 17.75 3 5.92 3.44 .018 Within Categories 279.05 162 1.72 Total 296.80 1 5 Security Source of Variance SS d.f. M.S. F Significance Between Categories 25.55 3 8.52 3.12 .028 Within Categories 442.71 162 2.73 Total 468.26 165 Self-Esteem Source of Variance SS d.f. M.S. F Significance Between Categories 9.69 3 3.23 2.75 .045 Within Categories 190.30 162 1.17 Total 199.99 165 4.40 331 Table 114.--Means and Results of Analysis of Variance for Need Deficiency for Turnover of Large Firm Juniors \ Large Firm \ Means Job “\\ Juniors R VL IL SR AOV Characteristics \\\\“\\\_ n=51 n=1 n-2 n-7 Results 1b Prestige inside the firm 1.04 2.00 3.00 1.71 2h Opportunity to particpate in determining methods 8 procedures 1.10 1.00 1.00 0.57 3b Prestige outside the firm 0.27 1.00 1.00 0.86 4b Feelings of self-fulfill- ment 1.69 2.00 4.50 2.00 5h Pay 0.12 0.00 1.00 0.57 6h Opportunity for independent thought 8 action 1.08 2.00 2.00 0.43 7h Opportunity to develop close friendships 0.61 0.00 0.50 0.00 8b Feelings of security 1.63 4.00 4.50 2.29 9h Feeling of self-esteem 1.27 2.00 4.00 0.71 .006 10b Opportunity to give help to others 1.06 1.00 1.00 1.29 11h Feeling of being-in- the-know 1.65 2.00 3.00 1.29 12b Feeling of worthwhile accomplishment 1.53 1.00 3.00 1.14 13b Opportunity for personal growth 8 development 0.67 2.00 2.50 1.43 14b Authority connected with job 1.08 2.00 2.00 1.57 15h Opportunity to participate in setting goals 1.33 2.00 2.50 1.57 Key: R--Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR—-Staff Reduction Table 115.--Ana1ysis of Variance Tables for Need Deficiency for Turnover of Large Firm Juniors Security Source of Variance SS d.f. M.S. F Significance Between Categories 17.50 3 5.83 4.64 .006 Within Categories 71.59 57 1.26 Total 89.09 60 332 Table 116.--Means and Results of Analysis of Variance for Need Deficiency for Turnover of Large Firm Seniors Large Firm Means Job R VL IL SR AOV Characteristics n=40 =7 n=1 =3 Results 1b Prestige inside the firm 3.40 0.86 0.00 2.00 .046 2b Opportunity to participate in determining methods 8 procedures 0.75 1.14 0.00 1.00 3b Prestige outside the firm 0.18 0.43 0.00 1.00 4h Feelings of self-fulfill- ment 0.88 1.29 0.00 1.33 5b Pay 0.90 1.86 2.00 1.33 6h Opportunity for independent thought 8 action 0.35 0.86 0.00 0.33 7b Opportunity to develop close friendships 0.33 0.71 0.00 1.67 8h Feelings of security 1.68 2.43 2.00 4.67 .017 9b Feeling of self-esteem 0.78 1.43 0.00 1.67 10h Opportunity to give help to others 0.45 1.29 0.00 1.00 11h Feeling of being-in- the-know 0.58 1.14 0.00 2.00 12h Feeling of worthwhile accomplishment 1.15 1.29 0.00 1.67 13b Opportunity for personal growth 8 development 0.85 0.43 0.00 1.00 14b Authority connected with job 0.28 0.71 0.00 1.33 15b Opportunity to participate in setting goals 0.70 1.71 0.00 1.00 .039 Kay: R--Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR--Staff Reduction 333 Table 117.—~Ana1ysis of Variance Tables for Need Deficiency for Turnover of Large Firm Seniors Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Prestige Inside Firm SS d.f. M.S. F Significance 8.17 3 2.72 2.88 .046 44.46 _£1 .95 52.63 50 Security SS d.f. M.S. F Significance 26.77 3 8.92 3.77 .017 111.16 _21 2.37 137.93 50 Participation in Setting Goals SS d.f. M.S. F Significance 6.92 3 2.31 3.02 .039 35.83 _51 .76 42.75 50 334 Table 118.—-Means and Results of Analysis of Variance for Need Deficiency for Turnover of Medium Firm Juniors Medium.Firm Means Job Juniors R VL IL SR AOV Characteristics n=38 n=2 n=3 n=2 Results 1b Prestige inside the firm 0.89 3.50 0.67 1.00 .019 2b Opportunity to participate in determining methods 8 procedures 1.05 4.00 1.00 1.50 .025 3b Prestige outside the firm 0.39 0.00 0.33 0.50 4b Feelings of self-fulfill- ment 2.05 2.50 0.67 0.50 5b Pay 1.16 1.10 1.00 2.00 6b Opportunity for independent thought 8 action 1.18 2.00 1.00 0.50 7b Opportunity to develop close friendships 0.08 2.00 0.67 1.50 .003 8b Feelings of security 1.37 0.50 2.00 3.00 9h Feeling of self-esteem 1.32 2.50 1.67 1.50 10h Opportunity to give help to others 1.18 2.00 1.33 0.50 11b Feeling of being-in- the-know 1.53 2.00 2.00 1.50 12h Feeling of worthwhile accomplishment 1.92 3.00 2.00 2.50 13b Opportunity for personal growth 8 development 1.32 0.00 1.00 1.50 14b Authority connected with job 1.13 3.00 1.00 1.00 15b Opportunity to participate in setting goals 1.05 3.50 2.00 1.50 .025 Key: R--Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR—-Staff Reduction 335 Table 119.--Ana1ysis of Variance Tables for Need Deficiency for Turnover of Medium Firm Juniors Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Prestige Inside Firm SS d.f. M.S. F Significance 13.25 3 4.41 3.70 .019 48.74 §i_ 1.19 61.99 44 Participation in Determining Methods 8 Procedures 88 d.f. M.S. F Significance 16.81 3 5.60 3.46 .025 66.39 41 1.62 83.20 4 Opportunity to Develop Close Friendships SS d.f. M.S. F Significance 13.27 3 4.42 5.30 .003 33.93 _fli .83 47.20 44 Participation in Settinthoals SS d.f. M.S. F Significance 13.42 3 4.47 3.47 .025 52.89 §i_ 1.29 66.31 44 336 Table 120. Means and Results of Analysis of Variance for Need Deficiency for Turnover of Medium Firm Seniors \Medium Firm Means Job \\\Seniors R VL IL SR AOV Characteristics \‘ersg n=30 n=4 n=1 n=0 Results 1b Prestige inside the firm 1.00 0.00 3.00 2b Opportunity to participate in determing methods 8 procedures 1.00 0.00 3.00 3h Prestige outside the firm 0.57 -0.75 5.00 .0005 4b Feelings of self—fulfill- ment 1.53 0.00 3.00 5h Pay 1.53 0.50 0.00 6b Opportunity for independent thought 8 action 0.77 0.00 3.00 7h Opportunity to develop close friendships 0.63 ‘0.25 0.00 8b Feelings of security 1.07 0.00 2.00 9h Feeling of self-esteem 0.97 0.00 3.00 10h Opportunity to give help to others 0.60 0.50 2.00 11b Feeling of being-in- the—know 1.20 0.25 1.00 12h Feeling of worthwhile accomplishment 1.03 0.75 3.00 13b Opportunity for personal growth 8 development 1.50 1.00 6.00 .039 14b Authority connected with job 1.10 1.00 4.00 15h Opportunity to participate in setting goals 1.37 1.00 4.00 Key: Rr-Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR—-Staff Reduction 337 Table 121.-~Ana1ysis of Variance Tables for Need Deficiency for Turnover of Medium Firm Seniors Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Prestige Outside Firm SS d.f. M.S. F Significance 26.57 2 13.28 10.60 .0005 40.12 .21 1.25 66.69 34 Personal Growth 8 Development 88 d.f. M.S. F Significance 21.07 2 10.54 3.60 .039 93.50 .2; 2.92 114.57 34 Table 122.-eMeans and Results of Analysis of Variance for Need 338 Deficiency for Turnover of Small Firm Juniors \Small Firm Means Job \\ ““10” R VL IL SR on Characteristics n=30 n=3 n=6 n-l Results 1b Prestige inside the firm 0.70 2.67 1.33 2.00 2h Opportunity to participate in determining methods 8 procedures 1.23 3.00 1.83 3.00 3b Prestige outside the firm 0.50 1.33 -0.17 1.00 4b Feelings of self-fulfill- ment 1.60 2.67 1.83 3.00 5h Pay 1.63 2.00 2.17 1.00 6b Opportunity for independent thought 8 action 1.10 2.00 1.00 4.00 7b Opportunity to develop close friendships 0.50 2.33 0.33 4.00 .010 8b Feelings of security 1.30 2.67 0.17 0.00 9b Feeling of self-esteem 1.00 2.67 0.83 3.00 10h Opportunity to give help to others 1.00 1.67 2.00 1.00 11b Feeling of being-in- the—know 1.67 3.00 1.17 2.00 12h Feeling of worthwhile accomplishment 1.60 0.33 1.33 4.00 13b Opportunity for personal growth 8 development 1.03 3.00 1.50 4.00 14b Authority connected with job 1.10 3.00 1.00 3.00 15b Opportunity to participate in setting goals 1.47 1.33 0.50 2.00 Key: R--Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR--Staff Reduction Table 123.--Analysis of Variance Tables for Need Deficiency for Turnover of Small Firm Juniors Opportunity to Develop Close Friendships Source of Variance SS Between Categories 20.90 Within Categories 57.50 Total 78.40 d.f. 3 3.9 39 M.S. 6.97 1.60 F 4.36 Significance .010 339 Table 124.--Means and Results of Analysis of Variance for Need Deficiency for Turnover of Small Firm Semi—Seniors A ‘\\\\\‘ Small Firm Means JCNSemi-Seniors R VL IL SR on Characteristics \\\‘\\\\, n=22 n=1 n=0 n=0 Results 1b Prestige inside the firm 1.23 2.00 2b Opportunity to participate in determining methods 8 procedures 0.95 0.00 3h Prestige outside the firm 0.77 4.00 .012 4b Feelings of self-fulfill- ment 0.95 1.00 5h Pay 1.64 3.00 6b Opportunity for independent thought 8 action 1.05 2.00 7h Opportunity to develop close friendships 0.41 2.00 8b Feelings of security 1.05 1.00 9b Feeling of self-esteem 1.32 1.00 10b Opportunity to give help to others 0.45 1.00 11h Feeling of being-in- the-know 1.18 1.00 12h Feeling of worthwhile accomplishment 1.73 1.00 13h Opportunity for personal growth 8 development 1.59 2.00 14b Authority connected with job 1.14 4.00 15h Opportunity to participate in setting goals 1.59 2.00 Key R—-Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR—-Staff Reduction Table 125.--Analysis of Variance Tables for Need Deficiency for Turnover of Small Firm Semi-Seniors Prestige Outside Firm Source of Variance SS d.f. M.S. Significance Between Categories 9.96 1 9.96 7.50 .012 Within Categories 27.86 gi_ 1.32 Total 37.82 22 340 Table 126.--Means and Results of Analysis of Variance for Need Importance for Turnover of Juniors Juniors Means Job R VL IL SR AOV Characteristics ~s1. n=119 n=6 n=11 n=9 Results 1c Prestige inside the firm 4.60 4.67 5.36 4.80 2c Opportunity to participate in determining methods 8 procedures 4.74 4.67 5.09 4.80 3c Prestige outside the firm 5.13 3.33 5.55 5.40 .015 4c Feelings of self—fulfill- ment 6.02 4.67 6.36 6.00 .036 5c Pay 5.51 5.83 5.91 5.80 6c Opportunity for independent thought 8 action 5.55 5.33 5.55 5.10 7c Opportunity to develop close friendships 5.13 4.17 4.91 4.80 8c Feelings of security 5.50 5.67 5.09 5.80 9c Feeling of self-esteem 5.63 5.33 5.82 5.60 10c Opportunity to give help to others 5.25 5.33 5.73 5.10 11c Feelings of being-in- the-know 5.55 5.17 5.27 5.30 12c Feeling of worthwhile accomplishment 6.17 5.33 6.27 5.90 13c Opportunity for personal growth 8 development 6.51 6.50 6.64 6.50 14c Authority connected with job 4.66 5.33 4.45 4.60 15c Opportunity to participate in setting goals 4.68 5.33 4.64 4.80 Key: R--Remain; VL--Voluntary Leave; IL—-Involuntary Leave; SR—-Staff Reduction 341. Table 127.--Analysis of Variance Tables for Need Importance for Turnover of Juniors Prestige Outside Firm Source of Variance SS d.f. M.S. F Significance Between Categories 21.94 3 7.31 3.60 .015 Within Categories 288.31 142 2.03 Total 310.25 145 Self-Fulfillment Source of Variance SS d.f. M.S. F Significance Between Categories 12.13 3 4.04 2.93 .036 Within Categories 195.85 142 1.38 Total 207.97 145 342 Table 128.--Means and Results of Analysis of Variance for Need Importance for Turnover of Semi-Seniors ‘\\\\\‘\\\\, Semi-Seniors Means Job ‘\\~\\ R VL IL SR on Characteristics ‘\\\\\_ n=86 =4 n=0 n=11 Results 1c Prestige inside the firm 5.58 4.75 5.64 2c Opportunity to participate in determing methods 8 procedures 5.26 5.75 5.45 3c Prestige outside the firm 5.49 7.00 5.45 4c Feelings of self-fulfill- ment 6.08 6.75 5.91 So Pay 5.76 6.75 5.27 6c Opportunity for independent thought 8 action 5.91 6.25 5.45 7c Opportunity to develop close friendships 5.24 6.75 4.55 8c Feelings of security 5.67 6.25 5.00 9c Feeling of self-esteem 5.85 6.25 5.36 10c Opportunity to give help to others 5.62 6.50 5.27 11c Feelings of being-in- the-know 5.84 5.75 4.64 .007 12c Feeling of worthwhile accomplishment 6.28 6.00 5.73 13c Opportunity for personal growth 8 development 6.58 6.50 6.09 14c Authority connected with job 5.23 5.75 4.91 15c Opportunity to participate in setting goals 5.19 6.08 5.09 Key: R—-Remain; VL--Voluntary Leave; IL—-Involuntary Leave; SRr-Staff Reduction Table 129.--Ana1ysis of Variance Tables for Need Importance of Turnover of Semi-Seniors Being-in-the-Know Source of Variance SS d.f. M.S. F Significance Between Categories 14.07 2 7.04 5.26 .007 Within Categories 131.02 _28 1.34 Total 145.09 1 0 343 Table 130.--Means and Results of Analysis of Variance for Need Importance for Turnover of Seniors s\\\\\\\\\\\\§fpiprs Means Job R VL IL SR AOV \‘ Characteristics "“\\3_ n=99 n=15 n=3 n=4 Results 1c Prestige inside the firm 4.90 5.07 6.00 5.75 2c Opportunity to participate in determining methods 8 procedures 5.32 4.73 6.67 5.75 3c Prestige outside the firm 5.41 5.53 6.67 6.50 4c Feelings of self-fulfill- ment 5.98 5.60 6.67 6.50 5c Pay 5.71 6.07 5.67 6.50 6c Opportunity for independent thought 8 action 5.81 6.00 6.67 5.25 7c Opportunity to develop close friendships 4.47 4.93 5.33 5.25 8c Feelings of security 5.38 5.60 6.00 6.00 9c Feeling of self-esteem 5.68 5.73 6.00 6.50 10c Opportunity to give help to others 5.82 5.60 6.67 6.25 11c Feelings of being-in- the-know 5.41 5.60 6.67 6.00 12c Feeling of worthwhile accomplishment 6.11 6.07 6.33 6.50 13c Opportunity for personal growth 8 development 6.35 6.40 7.00 6.00 14c Authority connected with job 5.12 5.53 6.00 5.00 15c Opportunity to participate in setting goals 5.20 6.00 6.33 4.75 .047 Key: R—-Remain; VL--Voluntary Leave; 1L--Involuntary Leave; SR--Staff Reduction Table 131.--Analysis of Variance Tables for Need Importance for Turnover of Seniors Participation in Setting Goals Source of Variance SS d.f. M.S. F Significance Between Categories 12.69 3 4.23 2.73 .047 Within Categories 181.38 117 1.55 Total 194.07 120 344- Table 132.--Means and Results of Analysis of Variance for Need Importance for Turnover in Large Firms \ \ \-. ‘rusmufi Large Firms Means Job \~-\- R VL IL SR on Characteristics \\\“\\\\_ n=134 n=9 n=3 n=20 Results 1c Prestige inside the firm 4.86 4.89 6.00 5.00 2c Opportunity to participate in determining methods 8 procedures 5.03 5.22 6.33 5.14 3c Prestige outside the firm 5.28 5.56 5.33 5.48 4c Feelings of self-fulfill- ment 6.02 6.33 6.67 6.00 5c Pay 5.73 5.89 6.33 5.48 6c Opportunity for independent thought 8 action 5.74 5.89 6.67 5.19 7c Opportunity to develop close friendships 5.05 5.33 5.33 4.43 8c Feelings of security 5.33 5.33 5.66 5.71 9c Feeling of self-esteem 5.85 6.22 6.00 5.38 10c Opportunity to give help to others 5.34 5.89 6.33 5.33 11c Feelings of being—in- the-know 5.51 5.89 6.33 4.90 12c Feeling of worthwhile accomplishment 6.11 6.44 6.00 5.57 13c Opportunity for personal growth 8 development 6.57 6.56 7.00 6.00 .035 14c Authority connected with job 5.13 5.56 5.33 4.52 15c Opportunity to participate in setting goals 5.04 6.22 5.33 4.62 Key: R—-Remain; VL--Voluntary Leave; IL--Involuntary Leave; SR—-Staff Reduction Table 133.--Ana1ysis of Variance Tables for Need Importance for Turnover in Large Firms Personal Growth 8 Development Source of Variance SS d.f. M.S. F Significance Between Categories 6.70 3 2.23 2.94 .035 Within Categories 122.79 162 .76 Total 129.49 165 345 Table 134.-—Means and Results of Analysis of Variance for Need Importance for Turnover in Small Firms Small Means Job R VL IL SR AOV Characteristics n=81 n=8 n=7 n=2 Results 1c Prestige inside the firm 5.15 4.88 5.43 5.50 2c Opportunity to participate in determining methods 8 procedures 5.09 5.25 5.71 4.00 3c Prestige outside the firm 5.32 4.88 5.86 5.00 4c Feelings of self—fulfill- ment 5.85 4.63 6.57 6.00 .018 5c Pay 5.62 6.63 6.00 6.50 6c Opportunity for indepen- dent thought 8 action 5.64 5.88 5.43 4.50 7c Opportunity to develop close friendships 4.84 4.13 5.14 4.00 8c Feelings of security 5.72 6.00 4.86 2.50 .011 9c Feeling of self-esteem 5.52 5.50 5.86 6.00 10c Opportunity to give help to others 5.69 5.38 6.00 5.50 11c Feelings of being—in- the-know 5.74 5.38 5.57 5.00 12c Feeling of worthwhile accomplishment 6.21 5.50 6.57 6.00 13c Opportunity for person- al growth development 6.47 6.75 6.57 6.00 14c Authority connected , with job 4.98 5.75 4.86 4.00 15c Opportunity to partici- pate in setting goals 5.19 6.38 5.14 4.50 Key: R--Remain; VL-—Voluntary Leave; IL--Involuntary Leave; SR—-Staff Reduction 346 Table 135.--Ana1ysis of Variance Tables for Need Importance for Turnover in Small Firms Self-Fulfillment Source of Variance SS d.f. M.S. F Significance Between Categories 15.50 3 5.17 3.53 .018 Within Categories 137.81 23. 1.47 Total 153.31 97 Security Source of Variance SS d.f. M.S. F Significance Between Categories 25.44 3 8.48 3.91 .011 Within Categories 203.83 94 2.17 Total 229.27 97 347 Table 136.—-Means and Results of Analysis of Variance for Need Importance for Turnover of Large Firm Semi-Seniors Large Firm Means Job Semi-Seniors R VL IL SR AOV Characteristics n=43 n=1 n=0 _n-10 Results 1c Prestige inside the firm 5.40 4.00 5.60 2c Opportunity to participate in determining methods 8 procedures 5.33 7.00 5.30 3c Prestige outside the firm 5.37 7.00 5.50 4c Feelings of self-fulfill- ment 6.19 7.00 5.80 5c Pay 5.91 6.00 5.20 6c Opportunity for indepen- dent thought 8 action 5.88 6.00 5.30 7c Opportunity to develop close friendships 5.14 7.00 4.30 8c Feelings of security 5.56 4.00 5.40 9c Feeling of self-esteem 6.02 7.00 5.30 10c Opportunity to give help to others 5.51 7.00 5.20 11c Feelings of being-in- the-know 5.91 6.00 4.70 .026 12c Feeling of worthwhile accomplishment 6.30 7.00 5.80 13c Opportunity for person- al growth development 6.63 7.00 6.00 .025 14c Authority connected with job 5.44 6.00 4.80 15c Opportunity to partici- pate in setting goals 5.28 7.00 4.90 Key: R--Remain; VL--Voluntary Leave; IL--Involuntary Leave; SRe—Staff Reduction 348 Table 137.-Analysis of Variance Tables for Need Importance for Turnover of Large Firm Semi-Seniors Beingfin—the—Know Source of Variance SS d.f. ‘M.S. F Significance Between Categories 11.92 2 5.96 3.91 .026 Within Categories 77.73 .21 1.52 Total 89.65 53 Personal Growth 8 Development Source of Variance SS d.f. M.S. F Significance Between Categories 3.43 2 1.72 3.97 .025 Within Categories 22.05 51 .43 Total 25.48 53 349) Table 138.--Means and Results of Analysis of Variance for Need Importance for Turnover of Medium Firm Semi—Seniors Medium Firm Means Job Semi-Seniors R VL IL SR AOV Characteristics n=21 =2 n=0 n=1 Results 1c Prestige inside the firm 5.52 4.00 6.00 2c Opportunity to participate in determining methods 8 procedures 5.57 4.50 7.00 3c Prestige outside the firm 5.71 7.00 5.00 4c Feelings of self—fulfill- ment 6.38 6.50 7.00 So Pay 5.62 7.00 6.00 6c Opportunity for indepen- dent thought 8 action 6.19 6.00 7.00 7c Opportunity to develop close friendships 5.43 5.00 7.00 8c Feelings of security 6.00 7.00 1.00 .001 9c Feeling of self-esteem 6.05 5.50 6.00 10c Opportunity to give help to others 6.10 6.00 6.00 11c Feelings of being-in- the-know 5.90 5.00 4.00 12c Feeling of worthwhile accomplishment 6.57 5.00 5.00 .008 13c Opportunity for person— al growth development 6.62 6.00 7.00 14c Authority connected with job 5.38 5.00 6.00 15c Opportunity to partici- pate in setting goals 5.52 5.00 7.00 Key: R--Remain; VL-—Voluntary Leave; IL--Involuntary Leave; SR——Staff Reduction 350 Table 139.--Ana1ysis of Variance Tables for Need Importance for Turnover of Medium Firm Semi-Seniors Schrity Source of Variance SS d.f. M.S. F Significance Between Categories 26.63 2 13.31 9.98 .001 Within Categories 28.00 gi_ 1.33 Total 54.63 23 Worthwhile Accomplishment Source of Variance SS d.f. ‘M.S. F Significance Between Categories 6.48 2 3.24 6.10 .008 Within Categories 11.14 gi_ .53 Total 17.62 3 351 Table 140.--Means and Results of Analysis of Variance for Need Importance for Turnover of Medium Firm Seniors w Firm Means Job Seniors R VL IL AOV Characteristics ‘\\“\\._, n=30 n=4 n=1 Results 1c Prestige inside the firm 4.97 5.00 6.00 2c Opportunity to participate in determining methods 8 procedures 5.23 3.50 7.00 .030 3c Prestige outside the firm 5.53 5.50 7.00 4c Feelings of self-fulfill- ment 6.20 5.25 7.00 5c Pay 5.23 5.50 4.00 6c Opportunity for independent thought 8 action 5.83 6.00 6.00 7c Opportunity to develop close friendships 4.63 5.50 4.00 8c Feelings of security 5.30 5.50 5.00 9c Feeling of self-esteem 5.80 4.75 5.00 10c Opportunity to give help to others 6.07 5.50 7.00 11c Feelings of being-in- the-know 5.30 4.75 7.00 12c Feeling of worthwhile accomplishment 6.13 5.50 6.00 13c Opportunity for personal growth 8 development 6.37 6.00 7.00 14c Authority connected with job 4.80 5.75 5.00 15c Opportunity to participate in setting goals 4.90 5.50 5.00 Key: R—-Remain; VL--Voluntary Leave; IL—-Involuntary Leave SR—-Staff Reduction Table 141.--Ana1ysis of Variance Tables for Need Importance for Turnover of Medium Firm Seniors Participation in Determining Methods 8 Procedures Source of Variance SS Between Categories 14.38 Within Categories 58.37 Total 72.75 d.f. 2 3 34 M.S. 1.82 F 3.94 Significance .030 Table 142.--Means and Results of Analysis of Variance for Need Importance for Turnover of Small Firm Juniors 352 Small Firm Means Job R VL IL SR AOV Characteristics n=30 n=3 n=6 n=1 Results 1c Prestige inside the firm 4.70 3.67 5.17 7.00 2c Opportunity to participate in determining methods 8 procedures 4.93 4.67 5.50 5.00 3c Prestige outside the firm 5.20 3.00 5.67 5.00 .049 4c Feelings of self-fulfill- ment 6.00 3.67 6.50 6.00 .017 5c Pay 5.17 6.67 5.83 7.00 6c Opportunity for indepen- dent thought 8 action 5.23 5.33 5.17 5.00 7c Opportunity to develOp close friendships 5.03 3.67 5.00 5.00 8c Feelings of security 5.57 5.33 4.50 1.00 ~035 9c Feeling of self-esteem 5.47 4.33 5.67 7.00 10c Opportunity to give help to others 5.43 4.67 5.83 5.00 11c Feelings of being-in- the-know 5.87 4.33 5.33 5.00 12c Feeling of worthwhile accomplishment 6.40 4.00 6.50 7.00 .002 13c Opportunity for person- al growth development 6.57 6.67 6.50 7.00 14c Authority connected with job 4.80 6.00 4.50 4.00 15c Opportunity to particip- pate in setting goals 5.25 6.33 4.83 5.00 Key: R--Remain; VL-—Voluntary Leave; IL--Involuntary Leave; SR--Staff Reduction 353 Table l43.--Analysis of Variance Tables for Need Importance for Turnover of Small Firm Juniors Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Source of Variance Between Categories Within Categories Total Prestige Outside Firm SS d.f. M.S. F Significance 15.47 3 5.16 2.89 .049 64.13 36 1.78 79.60 39 Self-Fulfillment SS d.f. M.S. F Significance 17.43 3 5.81 3.87 .017 54.17 .36 1.50 71.60 39 Security SS d.f. M.S. F Significance 24.44 3 8.15 3.20 .035 91.53 .36 2.54 115.97 39 Worthwhile Accomplishment SS d.f. M.S. F Significance 16.80 3 5.60 5.81 .002 34.70 ‘26_ .96 51.50 39 354 Traflale l44.--Means and Results of Analysis of Variance for Orientation Scores for Turnover in Medium Firms edium Firms Means Orientation R VL IL SR AOV Score n=89 n‘8 n=4 n=3 Results 1.. Individual Professional 25.74 23.63 26.00 30.00 .041 2. Company Professional 23.06 22.25 25.00 26.00 13. Individual Bureaucratic 23.17 20.75 22.00 22.00 it. Company Bureaucratic 20.60 20.38 18.25 19.33 55. Cosmopolitan-Local 16.28 16.75 15.00 15.67 1(ey: R—-Remain; VL--Voluntary Leave; IL-—Involuntary Leave; SR--Staff Reduction 'Iable 145.--Analysis of Variance Tables for Orientation Scores for Turnover in Medium Firms Individual Professional Orientation Score Source of Variance SS d.f. M.S. F Significance 90.41 3 30.14 2.86 .041 12052.93 100 10.53 1,143.34 103 Between Categories Within Categories Total 'Iable l46.--Means and Results of Analysis of Variance for Orientation Scores for Turnover of Large Firm Juniors < ‘“ six \ Large Firm Means Orientation -\ 3‘18101'3 R VL IL SR on ‘__iScore 7““\\_g n=51 n=1 n=2 n=7 Results 1. Individual Professional 26.88 27.00 28.50 25.86 2. Company Professional 23.57 22.00 24.00 24.57 3. Individual Bureaucratic 22.41 21.00 19.50 22.14 4. Company Bureaucratic 23.25 21.00 24.00 21.43 5. Cosmopolitan-Local 15.91 12.00 13.50 16.14 .034 ___— Key: SR--Staff Reduction R--Remain; VL--Voluntary Leave; IL--Involuntary Leave; 355 Table 147.--Analysis of Variance Tables for Orientation Scores for Turnover of Large Firm Juniors Cosmopolitan-Local Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 26.36 3 8.79 3.09 .034 Within Categories 161.87 57 2.84 Total 188.23 60 Table l48.--Means and Results of Analysis of Variance for Orientation Scores for Turnover of Medium Firm Semi-Seniors Medium Firms Means Orientation emi-Seniors R VL IL SR AOV Score» n=21 n=2 n=O n=1 Results 1. Individual Professional 25.71 21.50 34.00 .018 2. Company Professional 23.10 23.00 30.00 3. Individual Bureaucratic 24.52 19.50 16.00 .007 4. Company Bureaucratic 20.62 18.00 17.00 5. Cosmopolitan—Local 16.76 17.00 18.00 Key: R——Remain; VL-—Voluntary Leave; IL--Involuntary Leave; SR-~Staff Reduction Table 149.--Ana1ysis of Variance Tables for Orientation Scores for Turnover of Medium Firm Semi-Seniors Individual Professional Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 104.17 2 52.09 4.91 .018 Within Categories 222.79 .21 10.61 Total 326.96 23 Individual Bureaucratic Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 108.76 2 54.38 6.28 .007 Within Categories 181.74 21_ 8.54 Total 290.50 23 356 Table 150.--Means and Results of Analysis of Variance for Orientation Scores for Turnover of Small Firm Juniors Small Firm Means Orientation R VL IL SR AOV Scores n=30 n=3 n=6 n=1 Results 1. Individual Professional Orientation Score 26.23 18.67 23.50 20.00 .043 2. Company Professional Orientation Score 23.03 20.67 22.67 19.00 3. Individual Bureaucratic Orientation Score 21.93 23.67 24.17 22.00 4. Company Bureaucratic Orientation Score 21.20 19.67 22.83 14.00 5. Cosmopolitan-Local Orientation Score 16.43 15.00 15.50 17.00 Key: R--Remain; VL--Voluntary Leave; IL——Involuntary Leave; SR—-Staff Reduction Table 151.--Ana1ysis of Variance Tables for Orientation Scores for Turnover of Small Firm Juniors ‘ Individual Professional Orientation Score Source of Variance SS d.f. M.S. F Significance Between Categories 204.07 3 68.02 3.00 .043 Within Categories 815.53 36 22.65 Total 1,019.60 36‘ 357 Table 152.--Ana1ysis of Types of Turnover by Job Level Observed Frequencies Job Level Voluntary Terminated Turnover by Firm* Total Juniors 6 21 27 Semi-Seniors 4 11 15 Seniors 1_5_ __7_ 2_2_ Total 25 39 64 Chi-Square = 12.03 d.f. = 2 Significance - .005 Contingency Coefficient = .40 *Includes Involuntary Turnover and Staff Reduction Table 153.--Ana1ysis of Termination by Firms for Firm Size Observed Frequencies Firm Size Staff Other Reduction Reasons Total Large 20 3 23 Medium 8 Small '_5 .11 16_ Total 25 14 39 Chi-Square = 12.75 d.f. = 1 Significance = .005 Contingency Coefficient = .50 154.—-Ana1ysis of Terminations by Firm for Job Level Observed Frequencies Job Level Staff Other Reduction Reasons Total Juniors 10 11 21 Semi—Seniors 8 Seniors 15_ ‘_3 .18 Total 25 14 39 Chi-Square = 5.37 d.f. = 1 Significance = .025 Contingency Coefficient = .35 358 Table 155.--Analysis of Turnover by Individual Variables W Involuntary Frequencies Voluntary Leave 8 Staff ti Loca on Remain Leave Reduction Total Results Detroit 142 9 26 177 CS = 6.23 All Other Locations _l_6_1 16 fl _1_9_1_ Sig. -.05 Total 303 25 40 368 d.f. = 2 C - .13 Marital Status Single, Divorced, or CS = 11.59 Separated 72 1 16 89 Sig.= .005 Married ‘23; 24_ g;_ .218 d.f. = 2 Total 303 25 39 367 C = .18 No. of Dependents None 71 1 17 89 CS = 15.42 1 85 6 10 101 Sig.= .025 2 64 8 7 79 d.f. = 6 3 or More 83 19_ _§_ 99 C = .20 Total 303 25 40 368 Grade Point Average A or B+ 102 7 6 115 C8 = 23.85 B 114 15 12 141 Sig.= .005 0+ or Less 71 _;g .22 95 d.f. = 4 Total 287 24 40 351 C = .25 Years of Current Firm Service 0-1 93 6 11 110 CS = 21.25 1-2 88 2 21 111 Sig.= .005 2-3 61 7 5 73 d.f. = 6 3 or More 61 10_ _§_ 74 C = .23 Total 303 25 40 368 Key: CS--Chi-Square; C--Contingency Coefficient; Sig.--Significance; d.f.-~Degrees of Freedom 359 Table 155.--Continued Years Observed Involuntary of Public Frequencies Voluntary Leave 8 Staff .Ancng‘_3gxxing;5\\lg Remain Leave Reduction Total Results 0-1 72 5 5 82 CS = 34.77 1—2 82 l 26 109 Sig.= .005 2 or More 149 ‘12 ._g 177 d.f. = 4 Total 303 25 40 368 C = .29 Prggress Toward CPA Certificate Possess CPA Certificate 54 10 4 68 CS = 10.65 Passed 3 or More Parts; Sig.‘ .05 Lack Sufficient d.f. = 4 Experience 101 7 12 120 C = .17 Passed Less than 3 Parts .112. _§. 23 1.72 Total 302 25 40 367 Sittings for CPA Exam None or 1 117 6 17 140 CS = 10.75 2 or 3 111 6 16 133 Sig.= .05 4 or More __'_74 13 __7_ __9_4 d.f. = 4 Total 302 25 40 367 C = .17 Company Professional Orientation Very Low or Low 157 21 18 196 C8 = 10.83 Very High or High 146 __4 22_ 172 Sig.= .005 Total 303 25 40 368 d.f. = 2 C = .17 Sex Remain Leave Total Results Male 289 55 344 CS = 8.03 Female 14 ._9 23 Sig.= .005 Total 303 64 367 d.f. = 1 C = .15 Key: CS--Chi-Square; C--Contingency Coefficient; Sig.--Significance; d.f.--Degrees of Freedom "11111111111111111155 ------nl