I accepted a counteroffer once about 15 years ago and still consider it to be one of the stupidest things I've ever done. As was pointed out, I alienated the organization I had applied to; they initially thought I walked on water. And the managers at my original company never trusted me or took me seriously again. Every observation or complaint, even when legitimate, was considered a ploy to get more money.
When I finally did leave for good, my supervisor's initial response was "I suppose you want a counteroffer?" I said no thanks, I was simply resigning. The loss of good will between me and my long term boss was something that took three years after I left before it began to heal.
My advice regarding counteroffers is very simple: do NOT accept them. If you were unsatisfied to the point that you found work elsewhere, those conditions won't change as part of a counteroffer. You'll be marked as disloyal, untrustworthy and greedy. Once you've made the decision to move on, carry it through.
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