1. Theory development
The theoretical model in Fig. 1 shows that career growth opportunity is the key variable in the model. The current study
first discusses its proposed antecedents (training effectiveness and organisational prestige), then its relation with its consequences
(organisational commitment and turnover intentions). The antecedents were selected, in part, based upon the
experience of the authors who worked in large public accounting firms and subsequently became accounting instructors.
Conversations with co-workers in the firms and former students who pursued careers in the firms suggested the importance
of training and prestige in the career considerations of employees.