Accountants as layoff survivors: A research note

John T. Sweeney and Jeffery J. Quirin

Accounting, Organizations and Society, 2009, vol. 34, issue 6-7, 787-795

Abstract: The beginning of the 21st century was witness to a wave of global forces and economic shocks that threatened the job security of accountants. Events such as the bursting of the stock market bubble, outsourcing, restructurings, and 9/11 created a dramatic rise in layoffs of white-collar workers. Drawing from theoretical and empirical research in the management and psychology literatures, the current study employed a field survey in testing a comprehensive model of the relationship among layoff survivors' perceptions, psychological states, attitudes, and intentions. Our sample consisted of 125 accountants who had survived recent workforce reductions at a United States aircraft manufacturer in the wake of reduced demand following 9/11. The results of our structural equation analyses indicated that accounting survivors' perceptions of procedural and interactional organizational justice affected their post-layoff stress and job insecurity, which in turn directly and indirectly influenced job satisfaction, affective commitment, and intent to turnover.

Date: 2009
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