The effects of organizational fairness and commitment on the extent of benefits big four alumni provide their former firm

In this paper, we examine why some Big Four alumni more than others choose to benefit their former firm (post-employment citizenship). Grounded in social exchange theory, we find that organizational fairness predicts perceived organizational support, which in turn predicts organizational commitment....

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Veröffentlicht in:Accounting, organizations and society organizations and society, 2011-04, Vol.36 (3), p.156-166
Hauptverfasser: Herda, David N., Lavelle, James J.
Format: Artikel
Sprache:eng
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Zusammenfassung:In this paper, we examine why some Big Four alumni more than others choose to benefit their former firm (post-employment citizenship). Grounded in social exchange theory, we find that organizational fairness predicts perceived organizational support, which in turn predicts organizational commitment. Organizational commitment predicts post-employment citizenship, and perceived organizational support and organizational commitment partially mediate the positive relationship between organizational fairness and post-employment citizenship. The contributions, limitations, and practical implications of these findings are discussed.
ISSN:0361-3682
1873-6289
DOI:10.1016/j.aos.2011.02.005