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Organisational and professional commitment of early career accountants: do mentoring and organisational ethical climate matter?
Author(s) -
McManus Lisa,
Subramaniam Nava
Publication year - 2014
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/acfi.12029
Subject(s) - accounting , psychology , career development , human resource management , business , human resources , public relations , management , social psychology , political science , economics
This study assesses the effects of mentoring and organisational ethical climate ( OEC ) on the organisational and professional commitment (PC) of early career accountants ( ECA s) (i.e. accounting graduate recruits with three or less years of working experience). The empirical data are based on a questionnaire survey from 86 ECA s 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.