Titel Personalomsättning som affärsmodell - En kvalitativ studie med fokus på före detta revisorsassistenter  Författare Lina Larsson och Matilda Lind   Handledare Pernilla Broberg  Bakgrund Många nyexaminerade ekonomer lockas av revisorsprofessionen men cirka 50% väljer att sluta sin anställning inom tre år. Forskare menar att en anledning till den höga personalomsättningen inom revisionsbranschen kan vara att revisorsassistenter väljer att lämna yrket. Även faktorer som hög arbetsbelastning, missvisande förväntningar och uppfattningen av revisorsprofessionen används för att förklara personalomsättningen. Däremot finns det få studier som fokuserar på revisorsassistenten samt skillnader mellan små och stora revisionsbyråer.  Syfte Det huvudsakliga syftet med denna studie är att förstå före detta revisorsassistenters förväntningar och uppfattningar av revisorsprofessionen samt deras motiv till att lämna yrket som revisorsassistent. Studien syftar även till att förstå vilka eventuella skillnader som finns i uppfattningarna hos före detta revisorsassistenter från små respektive stora revisionsbyråer.  Metod Denna studie tillämpar en kvalitativ forskningsstrategi med huvudsaklig deduktiv process och induktiva inslag. För datainsamling har totalt 15 semistrukturerade intervjuer genomförts med före detta revisorsassistenter på små respektive stora revisionsbyråer.  Slutsats Denna studie indikerar att revisorsassistenter förväntar sig hög arbetsbelastning, omfattande lärdomar och goda karriärmöjligheter när de tar anställning inom revisorsprofessionen. Uppfattningar som hög arbetsbelastning och låg lön visar sig inverka på revisorsassistentens arbetstillfredsställelse samt utgör motiv att lämna yrket. Studien indikerar även att det råder skillnader mellan små och stora revisionsbyråer, bland annat sett till arbetsuppgifter.  Kunskapsbidrag Denna studie bidrar bland annat till att skapa förståelse för fenomenet personalomsättning ur revisorsassistentens perspektiv samt utökar kunskapen om faktisk personalomsättning inom revisorsprofessionen. / Title Employee turnover as a business model - A qualitative study focusing on former auditing assistants  Authors Lina Larsson and Matilda Lind  Supervisor Pernilla Broberg  Introduction Many newly graduated economists are attracted by the audit profession, but about 50% choose to terminate their employment within three years. Researchers believe that one reason for the high employee turnover in the auditing industry may be that audit associates choose to leave the profession. Factors such as high workload, misleading expectations and the perception of the audit profession are also used to explain employee turnover. However, few studies focus on the audit associate as well as differences between small and large audit firms.  Purpose The main purpose of this study is to understand former audit associates’ expectations and perceptions of the audit profession as well as their motives for leaving the occupation as an audit associate. The study also aims to understand the possible differences in the perceptions of former audit associates from small and large audit firms.  Method This study applies a qualitative research strategy with a primarily deductive process with inductive elements. For data collection, a total of 15 semi-structured interviews were conducted with former audit associates at small and large audit firms.  Conclusion This study indicates that audit associates expect a high workload, extensive learning experiences and useful career opportunities when they enter the audit profession. Perceptions such as high workload and low salary prove to affect the audit associates' job satisfaction and constitute motives for leaving the profession. In addition, this study indicates differences between small and large audit firms, for instance in terms of work assignments.  Contribution This study contributes to create an understanding of the phenomenon of employee turnover from the perspective of the audit associate and to expand the knowledge of actual employee turnover within the audit profession.

Employee turnover negatively affects retail organizations and can lead to poor financial performance, a decrease in competitive advantage, loss of productivity, deficiencies in retaining external customers, and economic failures. The purpose of this single case study was to explore strategies that retail store leaders from the Illinois area of the United States use to reduce frontline employee turnover. Herzberg's 2-factor theory provided the framework for the study. Data were collected from documents pertaining to retention methods and through face-to-face semistructured interviews with 7 leaders of a retail company in the Illinois area who had experience with effective employee retention strategies. Data were analyzed using manual coding methods, auto-coding features, and word frequency searches. Three themes emerged from the data analysis: (a) effective communication and transparency-improved employee retention, (b) competitive compensation and benefits-package-improved employee retention, and (c) training-and-development-improved employee retention. Organizational leaders mitigating employee turnover contribute to social change by creating initiatives focused on the recognition of value in people, the company, and the community.

Retention of qualified and experienced employees is the greatest challenge faced by nonprofit organizations. Using transformational leadership theory, the purpose of this single-case study was to explore strategies used by managers of nonprofit organizations to increase employee retention. The population for this study included 3 managers of one nonprofit organization in Texarkana, Texas, with tenure of at least 2 years. These managers had successfully implemented retention strategies to retain qualified and experienced employees for more than 2 years. Collected data included semistructured, face-to-face interviews and from archived documents that pertained to employee retention in nonprofit organizations. The data analysis process comprised 5 steps: compiling, disassembling data for coding, reassembling, interpreting, and reporting data themes. The use of member checking and methodological triangulation increased the trustworthiness of interpretations. The 2 themes that emerged from this study were motivational incentives and effective communication. The implications for positive social change in the nonprofit sector include sustaining the workforce by retaining qualified and experienced employees. With less employee turnover, nonprofit leaders may experience real cost savings. Nonprofit leaders may find the cost savings beneficial in extending available funds for services to local communities.

High voluntary employee turnover in the food service industry often exceeds 60%. Some food service leaders lack strategies to motivate employees to stay with the organization. High voluntary employee turnover negatively affects organizational profitability due to increased employee replacement costs and reduced organizational productivity. The purpose of this multiple case study was to explore the human capital strategies successful food service leaders use to reduce voluntary employee turnover intentions. The target population consisted of 4 managers of 4 different casual dining restaurants in Winston-Salem, NC who successfully used human capital strategies to reduce voluntary employee turnover intentions. The conceptual frameworks of this study were Herzberg's two-factor theory and G. S. Becker's human capital theory. Data were collected through semi-structured in-person interviews, employee handbooks, manager reference guides, exit interviews, and turnover trend reports. Transcript review and member checking strengthened the credibility and trustworthiness of this study. An inductive analysis of the data lead to the emergence of 4 themes, identified as positive work relationships with employees, employee motivation, employee incentives, and employee selection. Social implications include providing organizational leaders with a better understanding of human capital strategies to reduce voluntary employee turnover intentions. Additionally, the findings from this study may contribute to social change through improved organizational profitability which could increase competitive advantage and economic sustainability in the United States.

Voluntary employee turnover in the healthcare industry is one of the most expensive and disruptive business problems that healthcare organizations encounter. Healthcare organizations can expect employee replacement costs to represent up to 150% of a departing employee's annual salary in new employee acquisition and decreased productivity. Guided by the leader-member exchange theory, the purpose of this single case study was to explore the strategies healthcare managers used to retain high-performing healthcare employees. Using semistructured interviews, the targeted population encompassed 6 healthcare managers from a healthcare organization in Central Texas who have demonstrated successful strategies for retaining high-performing healthcare employees by maintaining a 90% retention rate for a 12-month period. Organizational documents were reviewed, including reports of managers' retention rates and number of employees per manager, for a 12-month period. Data were coded, analyzed into themes via Yin's 5-step method, triangulated, and then subjected to member checking to bolster the trustworthiness of interpretations. Two major themes were revealed: employee engagement and leadership style. Participants noted that their employees were their priority and practiced participatory leadership to gain trust, loyalty, and commitment. The findings may promote positive social change by providing healthcare managers with information on successful strategies for retaining high-performing healthcare employees, which could reduce unemployment rates, stabilize families, and improve employees' work-life balance outside their organizations.

An employee's intent to leave an organization is the most common predictor of employee turnover. Employee turnover can cost an organization 150% to 250% of a worker's annual compensation to replace and train an employee. Understanding employee intent to leave is vital for federal agency leaders to help reduce turnover. Grounded in Herzberg's 2-factor model, the purpose of this correlational study was to examine the likelihood of employee perceptions regarding work experience, leadership practices, and supervisor relationships with employees predicting employee intent to leave. Archival data were analyzed for 297 employees who completed the 2015 Federal Employee Viewpoint Survey. The results of the binary logistic regression analysis indicated the full model, containing the 3 predictor variables (employee perceptions regarding work experience, leadership practices, and supervisor relationships with employees), was useful in distinguishing between respondents who reported and did not report they intended to take another job outside the federal government within the next year, with X2 (3, N = 297) = 111.27 and p < .001. Two of the predictor variables--employee perceptions of work experience and leadership practices--made a statistically significant contribution to the model. Employee perceptions of supervisor relationships with employees were not significant. The implications of this study for positive social change include the opportunity for human resources professionals and organizational leaders to gain an understanding of employee intent to leave, its impact on the workplace, and the potential to contribute to higher employment levels.

The purpose of this multiple case study was to explore strategies that managers in the retail grocery industry use in reducing short-tenured employee attrition in the West Midland states in the United Kingdom. Participants were 4 store managers who had managerial experience in the retail grocery industry, worked as a retail store manager in the West Midlands, and had experience implementing effective strategies to reduce employee attrition. The Herzberg 2-factor theory was the conceptual framework. Semistructured interviews were used to collect data. Data were analyzed using Yin's 5-step data analysis process. The major themes were: training and development, enriched job responsibility, human resources intervention, and employee recognition. Participants relied on training and development, enriched job responsibility, human resources intervention and, employee recognition to reduce employee attrition. The results may provide retail grocery leaders with strategies for reducing short-tenured employee attrition in grocery stores, which may reduce adverse effects on the industry's profitability. Implications for positive social change include improving the quality of life of the community and citizens; improved levels of satisfaction in quality of life translate into developing and maintaining positive relationships with family and friends, as well as helping the local communities and the economy.

As the need for similar skills across various industries has increased throughout the years, itis not mandatory to stay within the same industry or organization as you once started. Whennew opportunities take shape, people have come to compare their situation with what it couldbe like in another organization, in another industry, making the attractiveness of anorganization increasingly important, both to keep and to attract new talented employees. Thetourism &amp; hospitality industry has long been perceived as an industry where there is poorwork-life balance, and lower compensation for the employees than other industries whencompared. Because of this, the tourism &amp; hospitality industry have to reconsider theirpractices and evaluate what can be changed to increase the attractiveness, to ensure the futuregrowth of the industry. There are aspects of the tourism &amp; hospitality industry that influence the intention to staywithin an organization, and in the industry as well, including the work-life balance andcompensation. However, there has been an emphasis on what influences the employees toleave rather than the aspects that could be changed to increase the attractiveness, reduce theportion of employees leaving, and attract new ones. There are also proven effects that criseshave on organizations within the tourism &amp; hospitality industry, which influence some of thefactors, previously stated as reasons for employees considering leaving. Hence, there is aresearch gap on how to increase the attractiveness of organizations within the tourism &amp;hospitality industry, after a crisis. The purpose of this study is to examine the key factors that explain why employees in thetourism &amp; hospitality industry find other industries more attractive and identify howorganizations within tourism &amp; hospitality must adapt to increase their attractiveness. Toaddress the research gap, this study used an inductive approach and conducted qualitative,semi-structured interviews to gather the data. When choosing a sample technique, it first tooka stance in the snowball technique, using the network of the authors to get in touch with theappropriate respondents. After this a purposive sampling technique was used to select themost appropriate respondents, with the ability to contribute to the study. The empirical datawas analyzed through a thematic analysis to review and present the relevant findings of the empirical data. From the thematic analysis, three main themes were identified: What creates the talentshortage, How do crises affect talent shortage and What can be done to prevent talentshortage. Within the three main themes, nine sub-themes were found, which assisted infinalizing a conceptual model, showing how organizations within the tourism &amp; hospitalityindustry can change to become more attractive toward talented employees. The findings ofthis study shows that opportunities for personal development and career growth, continuouscommunication between employee and employer, involvement of employees in decisions,improved work-life balance, normal workloads, reduction of unhealthy stress, brand image,and compensation can increase the attractiveness of organization in the tourism &amp; hospitalityindustry after a crisis, such as Covid-19.

Background: In every organization, employees are an essential resource. For several reasons, employees are neglected by the organizations, which leads to employee turnover. Employee turnover causes considerable losses to the organization. Using machine learning algorithms and with the data in hand, a prediction of an employee’s future in an organization is made. Objectives: The aim of this thesis is to conduct a comparison study utilizing supervised machine learning algorithms such as Logistic Regression, Naive Bayes Classifier, Random Forest Classifier, and XGBoost to predict an employee’s future in a company. Using evaluation metrics models are assessed in order to discover the best efficient model for the data in hand. Methods: The quantitative research approach is used in this thesis, and data is analyzed using statistical analysis. The labeled data set comes from Kaggle and includes information on employees at a company. The data set is used to train algorithms. The created models will be evaluated on the test set using evaluation measures including Accuracy, Precision, Recall, F1 Score, and ROC curve to determine which model performs the best at predicting employee turnover. Results: Among the studied features in the data set, there is no feature that has a significant impact on turnover. Upon analyzing the results, the XGBoost classifier has better mean accuracy with 85.3%, followed by the Random Forest classifier with 83% accuracy than the other two algorithms. XGBoost classifier has better precision with 0.88, followed by Random Forest Classifier with 0.82. Both the Random Forest classifier and XGBoost classifier showed a 0.69 Recall score. XGBoost classifier had the highest F1 Score with 0.77, followed by the Random Forest classifier with 0.75. In the ROC curve, the XGBoost classifier had a higher area under the curve(AUC) with 0.88. Conclusions: Among the studied four machine learning algorithms, Logistic Regression, Naive Bayes Classifier, Random Forest Classifier, and XGBoost, the XGBoost classifier is the most optimal with a good performance score respective to the tested performance metrics. No feature is found majorly affect employee turnover.

Det allmänna forskningsfältet om personalomsättning är nyanserat då det påvisar både positiva och negativa konsekvenser av personalomsättning. Samma forskningsfält inom konsultbranschen har däremot alltjämt brist på nyanserad forskning. I stället framställer det personalomsättning som negativt och fokuserar enbart på hur konsultföretag ska arbeta för att behålla anställda. Samtidigt är managementkonsultföretag i behov av numerisk och funktionell flexibilitet, där personalomsättning kan utgöra en del i att uppnå dessa. Även HR-aktiviteter har visat sig vara viktiga för konsultföretags flexibilitet och konkurrenskraft. Frågetecken uppstår därmed kring vilka HRaktiviteter som bidrar till managementkonsultföretagens flexibilitet, samt huruvida personalomsättning i managementkonsultföretag egentligen är så negativt som forskningsfältet i branschen menar. Studiens syfte är att skapa en djupare förståelse för hur personalomsättning påverkar numerisk och funktionell flexibilitet i managementkonsultföretag. För att förstå detta ämnar studien även till att undersöka vilka HR-aktiviteter som bidrar till numerisk respektive funktionell flexibilitet. Detta med en förhoppning om att generera en nyansering till konsultbranschens forskningsfält, som idag inte antar en nyanserad syn på personalomsättning. Studien är en kvalitativ flerfallstudie där empiriskt material har insamlats genom semistrukturerade intervjuer med partners och chefer från sju managementkonsultföretag i Sverige. Studien tar avstamp i ett hermeneutiskt vetenskapligt synsätt och med en iterativ ansats. Slutligen har den empiriska datan analyserats genom en tematisk analysmetod. Personalomsättning påverkar managementkonsultföretags numeriska och funktionella flexibilitet positivt, då det bland annat möjliggör ett lämpligt antal konsulter med högkvalitativ kompetens i företagens karriärstegar. Numerisk och funktionell flexibilitet påverkas dock även negativt av personalomsättning då det komplicerar för managementkonsultföretagen att möta efterfrågan samt att viktiga nyckelkompetenser går förlorade. Det onyanserade forskningsfältet om personalomsättning i konsultbranschen framställer därmed inte en helt korrekt bild av verkligheten. I stället kan konstateras att det nyanserade allmänna forskningsfältet om personalomsättning är mer applicerbart för denna studie. Slutligen, de HR-aktiviteter som bidrar till numerisk och funktionell flexibilitet i managementkonsultföretag är arbetsgivarvarumärke, rekrytering, utbildning samt exit-hantering. / The general field of research on employee turnover is nuanced as it demonstrates both positive and negative consequences of employee turnover. The same field of research in the consulting industry, on the other hand, still lacks nuanced research. Instead, it presents employee turnover as negative and focuses only on how consulting firms should work to retain employees. At the same time, management consulting firms need numerical and functional flexibility, where employee turnover can be a part of achieving these. HR activities have also proven to be important for consulting firms' flexibility and competitiveness. Question thus arises as to which HR activities contribute to the flexibility of management consulting firms, and whether employee turnover in management consulting firms is as negative as the research field in the industry believes. The purpose of the study is to create a deeper understanding of how employee turnover affects numerical and functional flexibility in management consulting firms. To understand this, the study also aims to investigate which HR activities contribute to numerical and functional flexibility. This with a hope of generating a nuance to the consulting industry's research field, which today does not adopt a nuanced view of employee turnover. The study is a qualitative multiple-case study where empirical material has been collected through semi-structured interviews with partners and managers from seven management consulting firms in Sweden. The study is based on a hermeneutic scientific approach and with an iterative approach. Finally, the empirical data have been analyzed using a thematic analysis method. Employee turnover has a positive effect on management consulting firms' numerical and functional flexibility, as it enables, among other things, a suitable number of consultants with highquality competence in the firms' career ladders. However, numerical and functional flexibility is also negatively affected by employee turnover as it complicates for management consulting firms to meet demand and that important key competencies are lost. The nuanced research field on employee turnover in the consulting industry thus does not present a completely correct picture of reality. Instead, it can be stated that the nuanced general research field on employee turnover is more applicable for this study. Finally, the HR activities that contribute to numerical and functional flexibility in management consulting firms are employer branding, recruitment, training and exit management.