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 entrylevel 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.