| Accounting firms are faced with the challenge of an ever-competitive landscape. Firms need to further understand how their workplace impacts the use of human resources as a competitive advantage. Former employees ("alumni") are key to competitive strength. Alumni may find themselves in the unique position of choosing whether to add value to their prior firm or cost them potential revenue. Which decision the alumni makes is a result of their post-employment citizenship (PEC). This phenomenon can be observed in alumni who voluntarily give back to their prior firm (e.g., new business referrals) even with no requirement to do so. This study aims to examine the effect of perceived during-employment stress on PEC. Stress is tested because of its role in turnover at accounting firms, as turnover leads to employees becoming alumni. A sample of 312 alumni accountants, who voluntarily left their firms, answered questions on their perceived during-employment stress, organizational commitment, and job satisfaction. Additionally, their post-employment citizenship towards their prior firm was measured. The regression analysis results indicate that the relationship of stress to PEC through job satisfaction and organizational commitment is complex. |
