As argued in the current study, accounting firms offer career advancement opportunities to junior level employees and that this benefit is
critical to these educated and ambitious employees who are in their early phase of their business careers. This benefit involves
not only opportunities within the firm but also potential future opportunities with other employers. When employees believe
that their firm provides this benefit, they reciprocate with stronger commitment to the firm. Higher organisational
commitment, in turn, may lead to lower turnover and a number of other positive outcomes such as greater employee effort
and performance (e.g., Mathieu & Zajac, 1990; Meyer & Allen, 1997; Randall, 1990; Riketta, 2002).