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

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  • Lisa McManus
  • Nava Subramaniam
  • Gary Monroe

Abstract

type="main" xml:id="acfi12029-abs-0001"> 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.

Suggested Citation

  • Lisa McManus & Nava Subramaniam & Gary Monroe, 2014. "Organisational and professional commitment of early career accountants: do mentoring and organisational ethical climate matter?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(4), pages 1231-1261, December.
    • Handle: RePEc:bla:acctfi:v:54:y:2014:i:4:p:1231-1261
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    File URL: http://hdl.handle.net/10.1111/acfi.2014.54.issue-4
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    Cited by:

    1. Denise Jackson & Julia Richardson & Grant Michelson & Rahat Munir, 2022. "Attracting accounting and finance graduate talent – beyond the Big Four," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3761-3790, September.
    2. Denise Jackson & Julia Richardson & Grant Michelson & Rahat Munir, 2023. "Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 229-245, March.
    3. Diaz, Michelle Chandler & Loraas, Tina M. & Apostolou, Barbara, 2017. "How do mentoring rewards influence experienced auditors?," The British Accounting Review, Elsevier, vol. 49(6), pages 594-607.
    4. Cem Berk & Fatih Gundogmus, 2018. "The Effect of Work-Life Balance on Organizational Commitment of Accountants," Management, University of Primorska, Faculty of Management Koper, vol. 13(2), pages 137-159.
    5. Pascal Paillé & Nicolas Raineri & Patrick Valeau, 2016. "The effects of the psychological contract among professional employees working in non-professional organizations," Post-Print hal-04244914, HAL.

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