A Post-Pandemic Analysis of the Relationship Between Firm Size and Job Embeddedness in Public Accounting Firms

Abstract

This study examines the relationship between firm size and an employee’s level of job embeddedness. A quantitative survey design was used to gather evidence from full-time accounting professionals working in public accounting firms across the United States. With a sample size of 136 full-time employees, results suggest that there is a positive relationship between firm size and job embeddedness. Two different measures of firm size were analyzed in the study. First, the number of full-time employees in the office was regressed on job embeddedness. Results indicated that the relationship was positive and significant. Second, the number of offices was used to measure firm size. The mean difference was calculated for job embeddedness and each of its six dimensions for firms with only one office, and those means were compared to the means of firms with two or more offices. Results indicated a positive relationship between job embeddedness and firm size; however, only the difference of means for the community fit dimension of job embeddedness was significant.