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

David N. Herda and James J. Lavelle

Accounting, Organizations and Society, 2011, vol. 36, issue 3, 156-166

Abstract: 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.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eee:aosoci:v:36:y:2011:i:3:p:156-166

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