The present study is an introspection made by the authors to assess the various internal dynamics of disengagement which pave the way for the departure process of an employee from the organizational set up. In this context 223 questionnaires were distributed to the middle level and junior level accounting staffs of 22 private manufacturing units of the capital region of Odisha, India. Sixteen variables were identified through exploratory research and the data was analyzed using Principle Component Analysis (PCA). Thus, the study gives an overview with regards to what determines or what influences people to disassociate themselves with their jobs. It was also found that before leaving a job an employee gives an early signal about their job dissatisfaction, these indications if handled properly, can be helpful in reducing the employee attrition rate.