Distributive Justice, Promotion Instrumentality, and Turnover Intentions in Public Accounting Firms

This study investigates turnover intentions in public accounting firms using organizational justice. In the proposed theoretical model, the key construct is promotion instrumentality, the belief that the organization rewards strong employee performance with promotions. Employee perceptions of distributive justice influence promotion instrumentality, which, in turn, influences turnover intentions. Further, the relation between instrumentality and turnover is moderated by job performance. When instrumentality is low, employees with high job performance are more likely to leave the firm. To investigate the theoretical model, a survey was administered to auditors in several public accounting firms. Statistical results support the model.