Charles Darwin University

CDU eSpace
Institutional Repository

 
CDU Staff and Student only
 

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

McManus, Lisa and Subramaniam, Nava (2014). Organisational and professional commitment of early career accountants: do mentoring and organisational ethical climate matter?. Accounting and Finance,54(4):1231-1261.

Document type: Journal Article
Citation counts:
Google Scholar Search Google Scholar

IRMA ID 84279116xPUB162
Title Organisational and professional commitment of early career accountants: do mentoring and organisational ethical climate matter?
Author McManus, Lisa
Subramaniam, Nava
Journal Name Accounting and Finance
Publication Date 2014
Volume Number 54
Issue Number 4
ISSN 0810-5391   (check CDU catalogue open catalogue search in new window)
Scopus ID 2-s2.0-84880138113
Start Page 1231
End Page 1261
Total Pages 31
Place of Publication Australia
Publisher Wiley-Blackwell Publishing Asia
HERDC Category C1 - Journal Article (DIISR)
Abstract 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.
Keywords Early career accountants
Organisational commitment;
Professional commitment
Ethical evaluations
Mentoring
DOI http://dx.doi.org/10.1111/acfi.12029   (check subscription with CDU E-Gateway service for CDU Staff and Students  check subscription with CDU E-Gateway in new window)
 
Versions
Version Filter Type
Access Statistics: 60 Abstract Views  -  Detailed Statistics
Created: Wed, 19 Aug 2015, 12:21:22 CST