Mobility and structural change through traumatic organizational events

R. Drew Sellers, Timothy J. Fogerty and Larry M. Parker

Journal of Accounting & Organizational Change, 2014, vol. 10, issue 3, 382-408

Abstract: Purpose - – This paper aims to, using evidence from a former office of the public accounting firm Arthur Andersen, to study the importance of the relational content and structure of individuals’ social connections as they transitioned to subsequent employment. The paper also examines the maintenance of their social networks through time. Implications for careers in the accounting field are offered. Practicing accountants’ connections with other individuals have often been recognized as an important resource that influences career success. However, these social networks have escaped systematic academic study in accounting. Design/methodology/approach - – Social network analysis, built on survey data. Findings - – The results show that who one was connected to in a previous employment was more important than one’s overall network position when deciding whether to stay or exit public accounting. However those who exited public accounting did not demonstrate a handicap in maintaining network structures after the disbanding of the firm. Research limitations/implications - – This study is limited to firm members, and to a single office of a firm. Social network analysis was used as a research tool for the sociology of public accounting. Practical implications - – Implications are for careers in public accounting, and the management of human resources in public accounting is offered. Social implications - – The paper has implications for the successfulness of professional service provision in a general sense. Originality/value - – Almost a decade of social connection is studied with a method that has not appeared in the discipline but is well regarded in management studies.

Keywords: Social theory; Public accounting firms; Human resources; Professional careers; Social aspects of accounting (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-02-2011-0007

DOI: 10.1108/JAOC-02-2011-0007

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