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Informal mentoring relationships and the career processes of public accountants

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  • Herbohn, K.

Abstract

Research has shown that informal mentoring relationships benefit the protégé, mentor and employing organisation. As such they have been of interest to public accounting firms. The functioning of these relationships in Big Eight/Big Five accounting firms has been investigated in the USA and more recently in Ireland. The career outcome of most interest has been turnover intentions. This paper reports the results of a questionnaire study of mentoring relationships in the Australian state of Queensland. The receipt of mentoring support by accountants is found to be associated with not only lower turnover intentions, but also higher job satisfaction, and lower intentions of female accountants to seek part-time employment. The impact of the organisational context in which these relationships are initiated and cultivated is also investigated. The size of the accounting firm and the national culture of the country in which the firm operates, appear to have some bearing on mentoring experiences.

Suggested Citation

  • Herbohn, K., 2004. "Informal mentoring relationships and the career processes of public accountants," The British Accounting Review, Elsevier, vol. 36(4), pages 369-393.
    • Handle: RePEc:eee:bracre:v:36:y:2004:i:4:p:369-393
    DOI: 10.1016/j.bar.2004.05.002
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    References listed on IDEAS

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    1. Scandura, T. A. & Viator, R. E., 1994. "Mentoring in public accounting firms: An analysis of mentor-protege relationships, mentorship functions, and protege turnover intentions," Accounting, Organizations and Society, Elsevier, vol. 19(8), pages 717-734, November.
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    5. Viator, Ralph E., 2001. "The association of formal and informal public accounting mentoring with role stress and related job outcomes," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 73-93, January.
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    Cited by:

    1. McPhail, Ken & Paisey, Catriona & Paisey, Nicholas J., 2010. "Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 31-50.
    2. 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.
    3. Denise Jackson & Julia Richardson & Grant Michelson & Rahat Munir, 2023. "The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants," Australian Accounting Review, CPA Australia, vol. 33(4), pages 391-406, December.
    4. Shalini Srivastava, 2016. "Mentoring and Psychological Empowerment: Relationship with Turnover Intentions of Managers: A Study on Private Sector Banks of Delhi-NCR Region," Jindal Journal of Business Research, , vol. 5(2), pages 145-156, December.
    5. Kathleen Herbohn, 2005. "Job Satisfaction Dimensions in Public Accounting Practice," Accounting Research Journal, Emerald Group Publishing, vol. 18(2), pages 63-82, September.
    6. Lisa McManus & Nava Subramaniam, 2009. "Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(3), pages 619-643, September.
    7. 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.
    8. Svanberg, Jan & Öhman, Peter, 2015. "Auditors' identification with their clients: Effects on audit quality," The British Accounting Review, Elsevier, vol. 47(4), pages 395-408.
    9. 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.
    10. 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.
    11. Cathleen L. Miller & Philip H. Siegel & Alan Reinstein, 2011. "Auditor and non-mentor supervisor relationships: Effects of mentoring and organizational justice," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(1), pages 5-31, January.
    12. Jan Svanberg & Peter Öhman, 2016. "The effects of time budget pressure, organisational-professional conflict, and organisational commitment on dysfunctional auditor behaviour," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 12(2), pages 131-150.
    13. 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.
    14. Nouri, Hossein & Parker, Robert J., 2013. "Career growth opportunities and employee turnover intentions in public accounting firms," The British Accounting Review, Elsevier, vol. 45(2), pages 138-148.

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