This paper studies managerial behavior in inter-firm supply chain relationships. I first answer two questions: When a firm outsources to a 3PL, a firm that provide multiple logistics services for use by customers, what is the impact on the managerial functions that the outsourcing firm carries out on an ongoing basis? How do the managerial functions impact the relationship of managerial competence on supply chain performance? These questions are answered via the examination of a sample of companies operating in the US and international markets who purchase services from 3PL providers. I find that the ongoing management of outsourcing partially mediates the relationship of managerial competence on supply chain performance. The higher the managerial competence, the less time spent managing established outsourcing relationships. This negative association holds, whether the firm does or does not employ the services of a 4PL, a firm that organizes 3rd party logistics providers. This study also finds that of the managerial functions of planning, coordinating, leading, educating, and monitoring, that only monitoring is significant with respect to managerial competence levels. Managerial units with moderate or high competence levels are about two times as likely to monitor their relationships with their 3PL providers, as managerial units with lower competence levels. Supply chain managers concentrate their monitoring efforts on client/provider relationships, based upon their view of these relationships. The managerial units with moderate or high competence levels are two times as likely to monitor when they have a least favorable view, as opposed to when they have a moderate or more favorable view. The supply chain managers who measure lower in competence make no such adjustment in time spent monitoring their client's performance, regardless of their view of the client/provider relationships. The findings just discussed spurred two additional studies in which I explore and test the importance of trust in collaborative supply chain relationships (CSCRs). The first is done via 19 semi-structured interviews with supply chain managers, while the second utilizes 50 surveys. Particular attention was paid to assessing only those managers in collaborative, as opposed to arms-length relationships. From the results of the interviews I provide a taxonomy for understanding trust signals in new CSCRs. I also obtain a number of thick descriptions for understanding what constitutes psychological contract breach (PCB), the operational and relational expectations of the customer in the collaboration, and a contemporary view of the goals of supply chain collaboration. These results were incorporated into the scales utilized in the survey research and have been validated. In each of the two studies, I carry out hypothesis testing, which reveals that initial trust is important to decrease feelings of psychological contract breach, whether the respondent is the customer or the supplier to the relationship. However, in one case PCB is felt more strongly when the respondent speaks of his collaborative supplier for all levels of initial trust. In the other, it is felt more strongly in reference to the customer, given higher levels of initial trust. Once PCB has occurred, meeting operational expectations alone is not sufficient to instill feelings of goal achievement; meeting relational expectations is also required. Continuing on with PCB, I find that its magnitude and established trust are important factors in the extension of continued trust and future collaborative intentions. For all magnitudes of PCB, the higher the established trust, the higher the subsequent trust up to a tipping point, at which point trust diminishes. Intentions to remain in the collaborative relationship, additionally, are subject to a tipping point. Last but not least, I establish an association between the importance of trust and the just distribution of rewards. By examining the payoff structures of actual supply chain collaborations, however, I find that rewards are not always shared equally. My research makes a unique internally-focused contribution to the literature. It looks at a firm's supply chain managerial unit as a driver of firm performance in outsourcing relationships. Additionally, it looks at the process the managerial units goes through in extending initial trust to a collaborative partner, how it moves beyond any psychological contract breaches that might occur, and the rewards the collaborative partner receives as an outcome of the collaborative effort. / Business Administration/Marketing

Especially during times of intense change, managers may negatively impact the quality of employee-manager relationships by breaching or violating psychological contract terms and exhibiting unfair treatment (i.e., interactional injustice) in the workplace. A psychological contract is conceptualized as an exmployee's perception or individualistic belief about the reciprocal and promissory nature of the employment relationship (Argyris, 1960; Levinson, Price, Munden, Mandl, & Solley, 1966; Rousseau, 1989, 1990, 1995; Schein, 1965, 1994). Misperceptions surrounding contractual changes and perceived misalignments between managers' words and deeds have contributed to employee perceptions of contract breach and violation, which are linked to negative employee attitudes and behaviors (Andersson, 1996; Morrison & Robinson, 1997; Pate, Martin, & Staines, 2000; Rousseau, 1995). Employees may simultaneously experience interactional injustice when managers act in disparaging ways and fail to provide adequate explanations (Bies, 1989; Bies & Moag, 1986). Leadership literature has provided evidence that high-quality leadership can positively influence employees' behaviors and attitudes and increase perceptions of workplace fairness (Dirks & Ferrin, 2002; Kickul, Gundry, & Posig, 2005; Kouzes & Posner, 2003). However, the relational role of leadership credibility, within the context of psychological contract breach and violation and interactional justice, has not been examined in leadership, psychological contract, and organizational justice literatures. This study was designed to explore the relationships between leadership credibility, interactional justice, and psychological contract breach and violation. The results of the study confirmed that employees' perceptions about leaders' credibility does strongly relate to managerial violation, interpersonal justice, and informational justice. / Ph. D.

As organisations operate in a globalised, competitive and ever-changing environment, the process of making strategic decisions, the introduction and implementation of organisational changes, and employees’ responses towards these changes are typical challenges in organisational life. In this content, the recent financial crisis of 2007-2008 had a profound impact on the Greek economy, as the Greek banking sector had undergone a series of profound organisational changes that were met with a mixed response from employees. The aim of this study is to investigate and propose an integrated theoretical model on the relationship among strategic decision-making process (SDMP), organisational change and employees’ responses to change in Greek banks. To achieve this aim, the SDMP by which organisational changes were introduced in Greek banks, and employees’ EVLN behavioural responses towards these changes are examined. Two questionnaire surveys were conducted and data were collected from 11 CEOs and 78 members of top management teams, and 1,259 Greek bank employees. The study adopted the positivistic approach and data were quantitatively analysed by using the statistical software of SPSS version 2.1 and AMOS version 22.0. The findings suggest that top management teams used their Rationality, Intuition and Political behaviour during SDMP, and different contextual factors had a different impact on this process. Moreover, employees’ EVLN behavioural responses varied depending on the type of organisational change and the level of impact of organisational commitment, job satisfaction and psychological contract breach on their responses. Also, significant differences were found on employees’ responses in terms of their age, gender, educational level, length of service at the bank, position at the bank, and the bank they worked for before the changes. The key contribution to knowledge is that this is the first study that develops an integrated theoretical model that examines the relationship among SDMP, organisational change and employees’ EVLN behavioural responses. It also enhances our knowledge and extends the literature on a number of relationships such as the impact of the antecedents of SDMP on SDMP dimensions, the effect of SDMP dimensions on organisational change, and the impact of different types of organisational change on employees’ EVLN responses. Such contribution has significant implications on making strategic decisions and managing change in times of crises.

Between 2003 and 2011, 1.2 million U.S. workers were laid off every year. Some organizational leaders of information technology/telecommunications organizations lack strategies to improve affective commitment to the organization after downsizing events. The strains of overwork, organizational changes, anxiety over job insecurity, and lack of choice often result in physical illness, emotional trauma, and extreme disengagement termed survivor syndrome. The purpose of this single case study was to explore strategies organizational leaders in the Midwest United States in information technology/telecommunications organizations used to improve affective commitment to the organization after downsizing. The conceptual framework was Herzberg's 2-factor theory. Data were collected via semistructured interviews, retention records, and organizational documents specific to postdownsizing activities. Data were compiled, disassembled, and reassembled into patterns and themes. The data revealed 4 themes: internal communications, organizational support, training, and employee manager relationships. The findings suggested establishing a formalized strategy to support survivors of corporate downsizing is needed to ensure consistency throughout the company. This research might contribute to social change within the organization by identifying and providing strategies to improve affective commitment to the organization after a downsizing event, which might lead to better individual and organizational performance and decrease residual employee turnover. This research could also contribute to social change by stabilizing the emotional state of the employee and removing a source of family instability.

Os institutos clássicos do direito das obrigações, notadamente os conceitos de obrigação, adimplemento e inadimplemento precisam ser relidos à luz dos valores da Constituição Federal de 1988 e dos princípios e das cláusulas gerais trazidos pelo Código Civil de 2002, em especial a boa-fé objetiva. A noção tradicional de obrigação, consubstanciada na ideia de uma submissão do devedor ao credor, vem sendo paulatinamente abandonada em favor de um novo conceito de relação obrigacional, composto por direitos e deveres recíprocos que convergem para a consecução de um objetivo comum: o adimplemento. Assim examinado, o adimplemento consiste em um processo dinâmico dentro do qual o devedor deve executar uma série de atos e observar inúmeros deveres (principais, secundários e laterais) necessários ao adimplemento. Foi diante dessa premissa que a doutrina moderna começou a sustentar que a infringência de deveres de conduta e de deveres anexos ao longo da relação obrigacional pode configurar um inadimplemento antecipado do contrato, que se refere às hipóteses em que o inadimplemento resta configurado a despeito de ainda não se ter atingido o termo contratual. Esse estudo visará analisar o conceito e demonstrar a necessidade da consolidação do inadimplemento antecipado como um mecanismo de proteção do credor, examinando a sua possibilidade de aplicação no direito brasileiro, os seus requisitos, a sua natureza jurídica, os seus limites e os seus efeitos. / The classic institutes of contract law, notably the concepts of obligation, performance and breach of contract need to be reread pursuant to the values of the Federal Constitution of 1988 and the principles and general clauses brought by the Civil Code of 2002, in special the good faith. The traditional notion of obligation, based on the idea of the debtors submission to the creditor, has been gradually abandoned in favor of a new concept of obligatory relationship, composed of reciprocal rights and duties converging to achieve a common goal: performance. Thus, performance consists of a dynamic process in which the debtor must perform a series of acts and observe numerous duties (primary, secondary and lateral duties arising of good faith) necessary for performance. It was under this premise that modern legal scholars began to argue that any breach of duties along with the obligatory relationship can configure an anticipated breach of contract, which refers to cases in which the breach is affirmed before the contractual term. This essay aims to analyze the concept and demonstrate the need for consolidation of the anticipated breach as a creditor protection mechanism, examining its application possibility under Brazilian law, along with its requirements, legal status, limits and effects.

Made available in DSpace on 2016-04-26T20:19:50Z (GMT). No. of bitstreams: 1 Luis Gustavo de Paiva Leao.pdf: 803119 bytes, checksum: 0835b2ee448fa734c46c054ba964661f (MD5) Previous issue date: 2010-10-29 / Through a brief analysis of the historical origins of the contract, taking into account as party settlements with the State endorsement, observed in its practical applications, we intend to analyze the collapse in the objective basis of contracts, verifying the consequence of such breakaway, both in the jurisprudence as in the social relations involved, and as the interpretative possibilites of such issue. The relevance of the subject is shown by itself, once the contemporary society is contractarian in almost all respects, and the non compliance of the contractual terms is a result of numerous disorders that cause impact on the harmony of social life in all spheres: familiar level up to the governmental. Themes such as autonomy and contractual liberty come up against issues that need ethical-political reviews. As the main objective remains the characterization of how, when and under what circumstances it is possible to affirm that there was a collapse in the objective basis of the contract, and diagnosed such collapse, how to proceed in such situation: there will be a possibility of establishing a new agreement or just be left to setting penalties and compensations. The secondary objectives point to the identification of direct and indirect effects regarding the situation, and in the action of laws to this type of occurrence. The method that will be used is the deductive method in order to develop the research, being the review of literature on the theme the basic source to enrich discussions in the invitation to authors that have already leaned on the theme in books, articles, theses and further dissertations / Por meio de uma sucinta análise das origens históricas do contrato, considerado enquanto acerto de partes com aval do Estado, observado em suas aplicações práticas, pretende-se analisar a quebra da base objetiva dos contratos, verificando as consequências desta ruptura tanto na jurisprudência como nas relações sociais envolvidas, bem como as possibilidades interpretativas da questão. A relevância do tema se demonstra por si só, vez que a sociedade contemporânea é contratualista em quase todos os aspectos, e a não observância dos termos contratuais é causa de inúmeros transtornos que impactam sobre a harmonia da vida social em todas as esferas: do nível familiar ao governamental. Temas como a autonomia e a liberdade contratual esbarram em questões que necessitam de revisões ético-políticas. Como objetivo principal subsiste a caracterização de como, quando e em que circunstâncias se pode alegar que houve a quebra da base objetiva do contrato, e, diagnosticada esta quebra como se procede diante da situação: haverá possibilidade do estabelecimento de novo acordo ou apenas restará a configuração de penas e ressarcimentos. Os objetivos secundários apontam para a identificação de efeitos diretos e indiretos da situação, e na ação das leis para este tipo de ocorrência. Será utilizado o método dedutivo para o desenvolvimento da pesquisa, sendo a revisão da literatura sobre o tema a fonte básica para o enriquecimento das discussões, no convite a autores que já se debruçaram sobre o assunto em livros, artigos, teses e demais dissertações

Submitted by ANA ALICE LIMA DE QUEIROZ (lima_queiroz@hotmail.com) on 2018-01-25T13:13:12Z No. of bitstreams: 1 AAQueiroz Tese Mestrado 25-01-2018.pdf: 1375521 bytes, checksum: e2665eb4f32fa195218a60d5f816e757 (MD5) / Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2018-01-31T13:40:33Z (GMT) No. of bitstreams: 1 AAQueiroz Tese Mestrado 25-01-2018.pdf: 1375521 bytes, checksum: e2665eb4f32fa195218a60d5f816e757 (MD5) / Made available in DSpace on 2018-01-31T13:55:37Z (GMT). No. of bitstreams: 1 AAQueiroz Tese Mestrado 25-01-2018.pdf: 1375521 bytes, checksum: e2665eb4f32fa195218a60d5f816e757 (MD5) Previous issue date: 2017-11-06 / O trabalho investiga as hipóteses de retenção pecuniária e o exercício de autotutela presentes nos contratos interempresariais através de pesquisa dos diversos institutos utilizados e expressos nas disposições contratuais acordadas entre as partes. Para este fim, considera retenção pecuniária as hipóteses de suspensão ou glosa, temporária ou definitiva, parcial ou integral, do pagamento de valores devidos pela contratante à contratada. O mecanismo é bastante utilizado nos contratos interempresariais e espelha em sua forma e conteúdo a experiência destes atores. É postulado como uma das soluções para redimir a mora e o inadimplemento das partes, e, na maioria dos casos, permite a continuidade regular do contrato, com benefícios aos envolvidos, aos terceiros e à sociedade. O estudo avalia a aderência destas postulações à legislação e aos princípios informadores dos contratos, tendo em conta sua adequação ao objeto desejado pelas partes. A autotutela das contratantes deste mecanismo se passa na maioria dos casos à margem da lei, mas se pauta pela intepretação dos tribunais. Em sua primeira parte, o trabalho define os recortes da pesquisa empírica pervasiva e da metodologia utilizada. Na sequência, descreve os mecanismos usuais de retenção divididos em quatro capítulos – retenção determinada por previsão legal; retenção como garantia de cumprimento do contrato; retenção por inadimplemento de obrigação contratual e retenção por inadimplemento de obrigação extracontratual – detalhando as práticas, o enquadramento jurídico das condutas encontradas e sugerindo alguns ajustes que facilitem sua sustentação em sede judicial. Na conclusão são retomados os principais aspectos das práticas usuais, sua fundamentação jurídica, identificados os pontos de atenção e feitas algumas recomendações para o uso deste mecanismo nos contratos interempresariais, com o objetivo de proporcionar uma referência para aqueles que trabalham na elaboração destas minutas. / This paper investigates correlation between pecuniary retention hypothesis and self-help dispositions, as found in most corporate agreements. It is based on research of several mechanisms, as generally used and expressed by the contractual terms agreed between the parties. For such purpose, the definition of pecuniary retention would be suspending or withholding, temporarily or definitely, in whole or in part, the payment of amounts due by the contracting party to the contracted party. This resource is widely used within corporate agreements. Format and contents thereof are generally expressing past situations, as experienced by stakeholders, who use them as alternative solutions for preventing delays or reducing breach of contractual obligations by the parties and, in most cases, ensuring the continuity and completion of the contract as desired originally, benefitting the contracting parties, third parties and the society at large. The paper evaluates the adequacy of these practices in light of Brazilian legislation and of contractual law principles, taking into consideration their matching with the utmost object, as agreed between the parties. These self-help mechanisms are regularly practiced among contractors, and although not usually disputed, are designed according to courts interpretations. The first part of the paper defines the pervasive empirical survey details and methodology. Follows a description of the usual pecuniary retention mechanisms, divided into four chapters – withholding by legal provision; withholding as guarantee for contract completion, withholding as a result of infringement of contractual obligations and withholding for preventing default of extra contractual obligations – describing in detail the practices, the applicable legislation and suggesting a few adjustments, to help sustain their exercise in case of a court judgment. The conclusion reviews the relevant aspects of the usual practices, their legal basis and key points, followed by a few recommendations on how to use such mechanism in corporate agreements, with the purpose of providing reference for those who are in charge of drafting these contracts.

Os institutos clássicos do direito das obrigações, notadamente os conceitos de obrigação, adimplemento e inadimplemento precisam ser relidos à luz dos valores da Constituição Federal de 1988 e dos princípios e das cláusulas gerais trazidos pelo Código Civil de 2002, em especial a boa-fé objetiva. A noção tradicional de obrigação, consubstanciada na ideia de uma submissão do devedor ao credor, vem sendo paulatinamente abandonada em favor de um novo conceito de relação obrigacional, composto por direitos e deveres recíprocos que convergem para a consecução de um objetivo comum: o adimplemento. Assim examinado, o adimplemento consiste em um processo dinâmico dentro do qual o devedor deve executar uma série de atos e observar inúmeros deveres (principais, secundários e laterais) necessários ao adimplemento. Foi diante dessa premissa que a doutrina moderna começou a sustentar que a infringência de deveres de conduta e de deveres anexos ao longo da relação obrigacional pode configurar um inadimplemento antecipado do contrato, que se refere às hipóteses em que o inadimplemento resta configurado a despeito de ainda não se ter atingido o termo contratual. Esse estudo visará analisar o conceito e demonstrar a necessidade da consolidação do inadimplemento antecipado como um mecanismo de proteção do credor, examinando a sua possibilidade de aplicação no direito brasileiro, os seus requisitos, a sua natureza jurídica, os seus limites e os seus efeitos. / The classic institutes of contract law, notably the concepts of obligation, performance and breach of contract need to be reread pursuant to the values of the Federal Constitution of 1988 and the principles and general clauses brought by the Civil Code of 2002, in special the good faith. The traditional notion of obligation, based on the idea of the debtors submission to the creditor, has been gradually abandoned in favor of a new concept of obligatory relationship, composed of reciprocal rights and duties converging to achieve a common goal: performance. Thus, performance consists of a dynamic process in which the debtor must perform a series of acts and observe numerous duties (primary, secondary and lateral duties arising of good faith) necessary for performance. It was under this premise that modern legal scholars began to argue that any breach of duties along with the obligatory relationship can configure an anticipated breach of contract, which refers to cases in which the breach is affirmed before the contractual term. This essay aims to analyze the concept and demonstrate the need for consolidation of the anticipated breach as a creditor protection mechanism, examining its application possibility under Brazilian law, along with its requirements, legal status, limits and effects.

Cette recherche a pour objet l’étude des déterminants et des effets psychosociaux des situations de travail en termes de stress et de souffrance. C’est sous l’angle du contrat psychologique qu’elle s’intéresse à l’impact des transformations du travail de ces dernières années sur les conditions de son exercice et les relations d’emploi. Elle porte plus particulièrement sur les processus d’interprétation des ruptures du contrat psychologique et les processus d’ajustement et de restructuration des sujets consécutifs aux évolutions de ces relations d’emploi. Au plan théorique la recherche se démarque sensiblement des modèles traditionnels en intégrant, dans l’étude du stress et de la souffrance au travail, les dynamiques subjectives. Notre position théorique considère que, le sujet est actif et pluriel dans sa socialisation et dans le développement de ses relations avec son contexte de travail, autant que dans la recherche de réponses aux exigences de l’organisation et aux siennes que dans les régulations subjectives des conflits qui en naissent. Une consultation hospitalière de souffrance au travail constitue le cadre de cette recherche. Les données recueillies auprès de 103 personnes reçues en accompagnement psychologique dans ce dispositif ont fait l’objet d’une analyse qualitative et d’une analyse quantitative. Des observations cliniques ont été systématiquement confrontées aux résultats d’analyses statistiques.Nous mettons en évidence un lien entre la perception d’une violation du contrat psychologique et la dégradation de l’état de santé psychologique des personnes reçues en consultation. Nous soulignons l’impact de la rupture du contrat, souvent déclenchée par une transformation dans le milieu du travail, autant sur l’individu que sur sa relation de travail. De ces observations et résultats ressort la nécessité de développer des démarches de prévention pluridisciplinaires / The purpose of this research is to study the origins and psychosocial consequences of the working situations leading to stress and mental suffering. It is looking primarily at how the psychological contract has been impacted by the changes that have evolved in the working environment in the past years. It is more particularly centered on the mental processes through which a breach of the psychological contract is being perceived and on the processes that are applied to cope with this altered employment relationship.From a theoretical standpoint, this research departs from the traditional approach to occupational stress insofar as it integrates subjective dynamics into the study of stress and suffering at work. Our theory suggests that the heterogeneous experiences and temporalities of employees have an influence on the organizational socialization as well as on the development of the employment relationship and the subjective regulation of conflicts. A local public hospital service offering psychological care for people suffering from their working situation provide the frame of the research. The information collected via this clinical work done with 103 persons is used for the qualitative and quantitative data analyses. The clinical observations are systematically compared to the results of the statistical analysis. We establish a link between the perception of a violation of the psychological contract and the deterioration of the mental health of the persons received in this psychological care center. We underline the impact of the contract’s breach, often a consequence of changes occurring in the working environment, on the individual as well as on the employment relationship. The empirical and the statistical results emphasize the need for the development and the implementation of psychosocial risks prevention measures by multidisciplinary working groups.

Dagens revisionskår lider av ett stort problem som hotar dess framtid. Sedan 1990 har antalet revisorer minskat från 4400 auktoriserade till 3300. En bakomliggande orsak till minskningen är revisorsassistenters avhopp. Revisorsassistenter förväntas bli framtida revisorer men avhoppen har lett till att revisionsbranschens framtid har hamnat i fara. Tidigare studier har undersökt varför revisorsassistenter har lämnat branschen, dock finns det bristande kunskap om revisorsassistenters förhållande till revisionsbyråer. Därför är det av yttersta vikt att undersöka avhoppen ur det psykologiska kontraktets perspektiv i syfte att ta reda på huruvida uppsägningsavsikten influeras av det psykologiska kontraktet eller inte. Det psykologiska kontraktet är en teori som tar hänsyn till den mellanmänskliga relationen mellan den anställde och organisationen och baseras på den anställdes uppfattningar om ömsesidiga och implicita överenskommelser mellan denne samt organisationen. Kontraktet bygger på en subjektiv tro som den anställde har och är även en viktig aspekt att ta hänsyn till vid undersökandet av uppsägningsavsikten i relation till det psykologiska kontraktet. Syftet med studien är att ge en ökad förståelse för hur det psykologiska kontraktet influerar revisorsassisteters uppsägningsavsikt. För att genomföra studien användes en kvalitativ metod där sex semistrukturerade intervjuer genomfördes med revisorsassistenter från sex olika revisionsbyråer. Studien visar att det psykologiska kontraktet har en inverkan på revisorsassistenters uppsägningsavsikt. När en anställd upplever att kontraktet är ömsesidigt och uppfyllt uppstår ingen känsla av att man vill lämna organisationen. Om den anställde däremot känner att kontraktet inte är ömsesidigt, kan denne vilja lämna organisationen eftersom den får en känsla av att den gör sin del i kontraktet medan organisationen förbiser sin del. Vidare framkom det även att löften som skall uppfyllas består främst av utvecklingsmöjligheter, trivsam arbetsmiljö och stöd som revisionsbyråer är förpliktade att hålla. Revisionsbyråer som inte respekterar det psykologiska kontraktet anses ha brutit mot kontraktets villkor och kan därmed leda till att de förlorar sina revisorsassistenter. / Today’s audit profession is facing a major issue that threatens the future of auditing. Since 1990, the number of auditors has decreased from 4,400 authorized to 3,300. One of the reasons behind the reduction is the audit assistants' intention to resign. These accounting assistants are expected to become the future accountants, but the turnover has led to a threatening future. Previous research has investigated the reasons behind why audit assistants are leaving the profession. However, there is not enough understanding of the relationship between accounting assistants and audit firms. Therefore, it is crucial to research how the psychological contract affects the turnover intention of the audit assistants.The psychological contract is a theory that takes into consideration the interpersonal relationship between the employee and the organization, and the theory is based on the employee´s perceptions of mutual and implicit agreements between him/her and the organization. The contract is based on a subjective belief held by the employee, and it is also an important aspect to take into consideration when examining the turnover intention in relation to the psychological contract. The purpose of this study is to provide a deeper understanding of how the psychological contract affects audit assistants’ intention to resign. In order to go through with the study, a qualitative method with six interviewees, from six different audit firms was used. The study shows that the psychological contract has an impact on accounting assistants' intention to resign. When an employee feels that the contract is mutual and fulfilled, there is no feeling of wanting to leave the organization. If, on the other hand, the employee feels that the contract is not reciprocal, he may want to leave the organization because he feels that he is doing his part of the contract while the organization is neglecting their part. In addition, it was found that the commitments to be followed consist primarily of development, a pleasant work environment, opportunities and support, and the audit firm is obliged to abide by these commitments. Accounting firms that fail to fulfil the psychological contract are deemed to be in default and therefore tend to lose their audit assistants