Document Type

Dissertation

Degree

Doctor of Business Administration

Major

Business Administration

Date of Defense

4-16-2025

Graduate Advisor

Thomas Kozloski, Ph.D. College of Business Administration

Committee

John Meriac, Ph.D.

Joseph Rottman, D.Sc.

Abstract

Never Fear, Hope is Here: A Quantitative Analysis of Public Accountants’ Hope During Busy Season

Retention has been a serious and ongoing concern within public accounting for decades, but most of the turnover research within the context of public accounting has heavily focused on the antecedents of turnover intentions with a negative lens. The goal of this study was to take an initial step toward examining the effects of a positive psychological factor—hope—on retention within public accounting firms. Specifically, the study investigated whether a public accountant’s level of hope impacted their turnover intentions via their appraisal of stress surrounding busy season and the direct relationships between each of these variables. A non-experimental cross-sectional quantitative research design was employed to gather evidence from public accountants across the United States that worked in attestation or tax, and were at the manager level or below. Findings from the study provide support that public accountants’ hopefulness does directly impact their intent to leave the firm and how they appraise stress. Those with higher levels of hope had lower levels of turnover intentions and more positive appraisals of stress. However, the indirect relationship between a public accountant’s level of hope and their likelihood to leave the firm via their appraisal of stressors was insignificant. Practitioners should utilize the findings to increase retention by motivating public accountants and increasing their hopefulness before stressful times such as busy season. The study does take the initial step towards investigating public accountants’ hope to reveal positive outcomes, which connects positive psychology, positive organizational behavior, and behavioral accounting research streams.

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