IDEAS home Printed from https://ideas.repec.org/a/bjz/ajisjr/2474.html
   My bibliography  Save this article

Mentorship Function to Reduce Turnover Intention in Public Accounting Firm

Author

Listed:
  • Nur Diana
  • Maslichah
  • M. Basjir
  • Arrozi Adhikara

Abstract

The phenomenon of auditors transitioning to Public Accounting Firms (KAP) or other professions has resulted in a decline in both auditor performance and the overall functioning of KAP. Therefore, this study empirically examines the predictive capabilities of role dynamics theory within the framework of planned behavior theory on mentoring behavior and its potential to prevent auditors from transitioning to KAP or other professions. The study design used explanatory causality and the data were collected through survey using a questionnaire, with primary data as the source. The sample included 191 auditors at various levels, namely managerial, partner auditors, senior auditors, and staff members, within KAP. Furthermore, a proportional random sampling method was used, and structural equation modeling [SEM] was employed for data analysis. The individual auditor served as the analytical unit, while time horizon was considered as the cross section. The results showed the mentor's position positively impacted the level and mentoring function of protégé organization, and the degree of the organization positively influenced the status of the mentor. Meanwhile, the mentor's level and mentoring function negatively impacted turnover intention, and organizational structure enhanced the connection between protégé organizational level and the mentoring role. The results indicated that both the position and function of mentoring can enhance the retention of protégé of staff, and the less structured office environment can strengthen mentoring activities within the KAP.

Suggested Citation

  • Nur Diana & Maslichah & M. Basjir & Arrozi Adhikara, 2023. "Mentorship Function to Reduce Turnover Intention in Public Accounting Firm," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 12, September.
  • Handle: RePEc:bjz:ajisjr:2474
    DOI: https://doi.org/10.36941/ajis-2023-0141
    as

    Download full text from publisher

    File URL: https://www.richtmann.org/journal/index.php/ajis/article/view/13500
    Download Restriction: no

    File URL: https://www.richtmann.org/journal/index.php/ajis/article/view/13500/13061
    Download Restriction: no

    File URL: https://libkey.io/https://doi.org/10.36941/ajis-2023-0141?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Shields, Michael D. & Deng, F. Johnny & Kato, Yutaka, 2000. "The design and effects of control systems: tests of direct- and indirect-effects models," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 185-202, February.
    2. Onsa Akrout & Salma Damak Ayadi, 2021. "Intention to leave public accounting profession in Tunisia: a qualitative study," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 12(1), pages 1-28, May.
    3. Lawrence P. Kalbers & William J. Cenker, 2007. "Organizational commitment and auditors in public accounting," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 22(4), pages 354-375, April.
    4. Sikka, Prem, 2009. "Financial crisis and the silence of the auditors," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 868-873, August.
    5. Autrey, Romana L. & Bauer, Tim D. & Jackson, Kevin E. & Klevsky, Elena, 2019. "Deploying “connectors”: A control to manage employee turnover intentions?," Accounting, Organizations and Society, Elsevier, vol. 79(C).
    6. Gabriel C. W. Gim & T. Ramayah, 2020. "Predicting turnover intention among auditors: Is WIPL a mediator?," The Service Industries Journal, Taylor & Francis Journals, vol. 40(9-10), pages 726-752, July.
    7. repec:eme:maj000:maj-03-2018-1823 is not listed on IDEAS
    8. Daniel W. Law, 2005. "Interactive organizational commitment and hardiness in public accountants' turnover," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 20(4), pages 383-393, May.
    9. Hossein Nouri & Robert James Parker, 2020. "Turnover in public accounting firms: a literature review," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(2), pages 294-321, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Darius Fatemi & John Hasseldine & Peggy Hite, 2020. "The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice," Journal of Business Ethics, Springer, vol. 164(1), pages 133-149, June.
    2. Kyle D. Allen & Drew B. Winters, 2021. "Auditor response to changing risk: money market funds during the financial crisis," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 1057-1086, April.
    3. TOTH Kornel & HERCZEG Adrienn, 2015. "The Effect Of Globalization On Frameworks And Concepts In Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 968-975, July.
    4. Bert Scholtens & Feng‐Ching Kang, 2013. "Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(2), pages 95-112, March.
    5. Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 810-825, August.
    6. James T. Mackey & F. Johnny Deng, 2016. "Examining the Role of Management Control Systems in the Creation of an Innovative Culture," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(03), pages 1-27, June.
    7. Sikka, Prem, 2015. "The corrosive effects of neoliberalism on the UK financial crises and auditing practices: A dead-end for reforms," Accounting forum, Elsevier, vol. 39(1), pages 1-18.
    8. Hall, Matthew & Smith, David, 2009. "Mentoring and turnover intentions in public accounting firms: a research note," LSE Research Online Documents on Economics 28924, London School of Economics and Political Science, LSE Library.
    9. Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.
    10. Amondarain, Josune & Aldazabal, M. Edurne & Espinosa-Pike, Marcela, 2023. "Gender differences in the auditing stereotype and their influence on the intention to enter the profession," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    11. Komori, Naoko, 2015. "Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 141-156.
    12. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
    13. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
    14. Adrien Bonache & Jonathan Maurice & Karen Moris & Irène Georgescu, 2009. "Enseignements d'une meta-analyse sur le lien participation budgétaire - performance managériale," Post-Print halshs-00460130, HAL.
    15. repec:dau:papers:123456789/15180 is not listed on IDEAS
    16. Florin DOBRE, 2015. "Are financial audit elements and corporate governance policies solutions for the economic crisis?," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(2(603), S), pages 275-284, Summer.
    17. Manuela Macinati & Marco Giovanni Rizzo, 2018. "Il ruolo di moderazione dell?identit? professionale medica nella relazione tra partecipazione al processo di budget e performance dei medici responsabili di struttura," MECOSAN, FrancoAngeli Editore, vol. 2018(106), pages 11-36.
    18. Yang Xu & Alicia Liwei Jiang & Neil Fargher & Elizabeth Carson, 2011. "Audit Reports in Australia during the Global Financial Crisis," Australian Accounting Review, CPA Australia, vol. 21(1), pages 22-31, March.
    19. Guillermina Tormo-Carbó & Zeena Mardawi & Elies Seguí-Mas, 2024. "Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention," Journal of Business Ethics, Springer, vol. 194(2), pages 335-350, October.
    20. Carnegie, Garry D. & Napier, Christopher J., 2010. "Traditional accountants and business professionals: Portraying the accounting profession after Enron," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 360-376, April.
    21. Legoria, Joseph & Rosa, Gina & Soileau, Jared S., 2017. "Audit quality across non-audit service fee benchmarks: Evidence from material weakness opinions," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 97-108.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bjz:ajisjr:2474. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Richtmann Publishing Ltd (email available below). General contact details of provider: https://www.richtmann.org/journal/index.php/ajis .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.