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Organisational and professional commitment of early career accountants: Do mentoring and organisational ethical climate matter?

Citation

McManus, L and Subramaniam, N, Organisational and professional commitment of early career accountants: Do mentoring and organisational ethical climate matter?, Accounting and Finance, 54, (2014) pp. 1231-1261. ISSN 0810-5391 (2013) [Refereed Article]

Copyright Statement

Copyright 2013 AFAANZ

DOI: doi:10.1111/acfi.12029

Abstract

This 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.

Item Details

Item Type:Refereed Article
Keywords:early career accountants, organisational commitment, professional commitment, ethical
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:Accounting, Auditing and Accountability not elsewhere classified
Objective Division:Education and Training
Objective Group:Education and Training Systems
Objective Field:Education and Training Systems Policies and Development
UTAS Author:McManus, L (Professor Lisa McManus)
ID Code:131817
Year Published:2013
Web of Science® Times Cited:7
Deposited By:TSBE
Deposited On:2019-04-08
Last Modified:2019-07-02
Downloads:0

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