Faculty paper accepted to accounting journal
David Herda, assistant professor of accounting, has been notified his manuscript, “The Effects of Organizational Fairness and Commitment on the Extent of Benefits Big Four Alumni Provide their Former Firm,” has been accepted for publication in Accounting, Organizations and Society, an international journal devoted to the behavioral, organizational and social aspects of accounting.
In the paper, Herda and co-author James Lavelle from University of Texas at Arlington examine why some big four alumni choose to benefit their former firm (post-employment citizenship) more than others. Grounded in social exchange theory, they find 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.