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Organisational and professional commitment of early career accountants: Do mentoring and organisational ethical climate matter?
journal contribution
posted on 2023-05-20, 02:35 authored by McManus, L, Subramaniam, NThis study assesses the effects of mentoring and organisational ethical climate (OEC) on the organisational and professional commitment (PC) of early career accountants (ECAs) (i.e. accounting graduate recruits with three or less years of working experience). The empirical data are based on a questionnaire survey from 86 ECAs in Australian public accounting firms, and hypothesis testing utilises partial least squares analysis. Our results indicate when a career development style of mentoring is adopted there is greater organisational as well as PC. By contrast, a social support mentoring style has no significant impact on organisational commitment (OC) and a negative effect on PC. Further, our data also reveal OEC to be positively associated with OC, and OC in turn having a positive impact on PC. The results imply that fostering a career‐focused mentoring environment and an OEC can increase an ECA's OC and PC. These results have various implications for human resource management at both the accounting firm and professional levels.
History
Publication title
Accounting and FinanceVolume
54Issue
2014Pagination
1231-1261ISSN
0810-5391Department/School
TSBEPublisher
Accounting and FinancePlace of publication
AustraliaRights statement
Copyright 2013 AFAANZRepository Status
- Restricted