Building organisational commitment to counteract brain drain from southern hemisphere accountancy firms

Abstract

With countries increasingly thinking like organisations as they recruit and retain global talent, it is posited that High Commitment Management (HCM) Human Resource Management (HRM) systems could be applied to help stem the brain drain, particularly in highly mobile/low organisational commitment professions such as Accountancy. In an online survey, 1,520 expatriate accounting professionals indicated whether they would return to New Zealand, current pushes and pulls on their career intentions, and changes needed to enhance pull forces back to New Zealand. The paper discusses these issues and explores how the evidence gathered can be used to improve commitment to accountancy firms thus, developing the profession in an Asia Pacific country.