An Empirical Examination of Self-Employed Accountants: The Impact of Gender and Immigrant Status

• In Event: TLC and Gender

Abstract

The accounting profession has long experienced high employee turnover. In an effort to stem this turnover, prior research has explored the causes of work–life conflict and other issues that diminish job satisfaction which precede job changes. Some firms have instituted alternative work arrangements to combat these issues. Yet the high turnover persists. The question then becomes, where do these employees go? This paper builds upon management literature which proposes that individuals may pursue self-employment to relieve work life conflicts. Thus, this paper examines attributes of individuals who pursue self-employment opportunities in the accounting field. Using the Kauffman Foundation microdata files from 2005 to 2014, the data was analyzed using a logistic regression model.

Authors

• Kathryn Yeaton, Ramapo College-New Jersey

• Jennifer Yeaton, University of Virginia

• Jeremy Yeaton, Fulbright Program