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Mentoring and turnover intentions in public accounting firms: A research note

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  • Hall, Matthew
  • Smith, David

Abstract

Turnover in public accounting firms is a critically important issue as firms seek to retain quality accounting personnel in the face of skilled labour shortages. Mentoring is one initiative that has been suggested as a means of reducing the high costs associated with employee turnover. However, prior accounting research examining the association between mentoring and turnover intentions has produced mixed results, which may be due, at least in part, to difficulties in operationalizing the mentoring construct. Drawing on recent management literature regarding organizational turnover intentions, we challenge the conventional view that mentoring generally leads to reduced turnover intentions, by testing a theoretical model that posits that different functions of mentoring have differing effects on turnover intentions. Specifically, we argue that while the psychosocial support function of mentoring can serve to reduce public accountants' turnover intentions, the career development function of mentoring has the potential to increase turnover intentions. Results support this conclusion.

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  • Hall, Matthew & Smith, David, 2009. "Mentoring and turnover intentions in public accounting firms: A research note," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 695-704, August.
    • Handle: RePEc:eee:aosoci:v:34:y:2009:i:6-7:p:695-704
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    Cited by:

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    8. Lee, Lorraine & Petter, Stacie & Fayard, Dutch & Robinson, Shani, 2011. "On the use of partial least squares path modeling in accounting research," International Journal of Accounting Information Systems, Elsevier, vol. 12(4), pages 305-328.
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    10. Hall, Matthew, 2011. "Do comprehensive performance measurement systems help or hinder managers' mental model development?," LSE Research Online Documents on Economics 36703, London School of Economics and Political Science, LSE Library.
    11. Fogarty, Timothy J. & Reinstein, Alan & Heath, Rebekah A. & Sinason, David H., 2017. "Why mentoring does not always reduce turnover: The intervening roles of value congruence, organizational knowledge and supervisory satisfaction," Advances in accounting, Elsevier, vol. 38(C), pages 63-74.
    12. Erland Hejn Nielsen & Steen Nielsen, 2020. "Preparing students for careers using business analytics and data-driven decision making," Economics Working Papers 2020-08, Department of Economics and Business Economics, Aarhus University.
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    14. Single, Louise & Donald, Stephen & Almer, Elizabeth, 2018. "The relationship of advocacy and mentorship with female accountants' career success," Advances in accounting, Elsevier, vol. 42(C), pages 12-21.
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    17. 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.
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