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

McManus, Lisa and Subramaniam, Nava 2013, Organisational and professional commitment of early career accountants: do mentoring and organisational ethical climate matter?, Accounting and Finance, Early View, doi: 10.1111/acfi.12029.

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Title Organisational and professional commitment of early career accountants: do mentoring and organisational ethical climate matter?
Author(s) McManus, Lisa
Subramaniam, Nava
Journal name Accounting and Finance
Season Early View
Total pages 31
Publisher Wiley-Blackwell Publishing
Place of publication Oxford, England
Publication date 2013
ISSN 1467-629X
Keyword(s) Early career accountants
Organisational commitment
Professional commitment
Ethical evaluations
Mentoring
Summary 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.
Language eng
DOI 10.1111/acfi.12029
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 909999 Commercial Services and Tourism not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2013, Wiley-Blackwell Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30062344

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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Created: Thu, 03 Apr 2014, 14:59:44 EST by Katrina Fleming

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