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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, N
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.

History

Publication title

Accounting and Finance

Volume

54

Issue

2014

Pagination

1231-1261

ISSN

0810-5391

Department/School

TSBE

Publisher

Accounting and Finance

Place of publication

Australia

Rights statement

Copyright 2013 AFAANZ

Repository Status

  • Restricted

Socio-economic Objectives

Policies and development

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    University Of Tasmania

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