Valence-instrumentality-expectancy model validation using selected accounting groups

Abstract

This study evaluates the predictive validity of a Valence-Instrumentality-Expectancy (VIE) model by comparing migrator and non-migrator groups found in large public accounting firms. The model variable measures are obtained from 216 current CPA firm employees. The model's predictive accuracy is substantiated using discriminant analysis and a split sample validation procedure. However, the tests of the model's construct validity are inconclusive. The study concludes that the VIE model contains theoretical constructs that are important determinants of CPA firm employee migration intentions and a content analysis using the model can aid in understanding and controlling employee migration. The findings are significant both as an extension of the current VIE research and an example of how the theoretical constructs can be applied to accounting problems.