Staff turnover and job performance have been issues of concern to the accounting
profession for many years. The concern with turnover includes cost of recruiting new staff
and the productivity loss from turnover among experienced accountants, often in the three
to five year level. Turnover costs are escalating due to the competition for hiring new entry-
level accountants as well as the increased level of intellectual capital, often in the form of
client specific knowledge that leaves the firm every time an experienced accountant
chooses to depart. Consequently, firms are concern about job performance because of the
potential effect it has on the firm‟s efficiency of operations and reputation. The successful
management of turnover cost and job performance is important to the long run profitability
and survival of firms. Given the concern with turnover cost and job performance, there is a
need to better understand the antecedent variables of these factors.