Performance of accountants in private industry: A survival analysis

A study examines the effect of individual, environmental and organizational factors on time-to-promotion and time-to-turnover of accountants in the non-public sector. Significant main effects found to influence both time-to-promotion and time-to-turnover probabilities for junior accountants aspiring to become senior accountants were their level of education and whether or not they were professionally certified. Several interaction effects were noted for junior accountants. One interaction, gender by industry, influenced time-to-promotion. Two interactions, education by certification and education by gender, affected time-to-turnover. Main effects influencing time-to-promotion for senior accountants seeking positions as accounting managers were educational level, professional certification, gender, and prior accounting experience. Time-to-turnover for senior accountants was significantly affected by education level and prior accounting experience. An interactive effect, gender by industry, was found to influence time-to-turnover for senior accountants.