Evidence of Indirect Effects of Mentoring on Accountants' Job Performamce and Turnover Intentions

• In Event: Continental Breakfast and Research & Education Forum
  In Roundtable Session: Table 15: Auditing Pot Pourri

Abstract

The accounting literature, generally using univariate relationships, has been unclear as to whether and how mentoring relationships affect public accountants’ turnover intentions. We continue the contingency approach begun by Hall and Smith (2009) by examining the mediating effects of supervisory satisfaction, P-O Fit, and organizational understanding on the mentoring – turnover intentions relation. In addition, we examine the indirect effect of the quality of the mentoring relationship on self-reported job performance. Analyzing data from 72 mentored accountants, we find that mentoring’s role modeling and career development aspects are associated with higher levels of perceived organizational fit and with higher levels of job satisfaction, which, in turn, is strongly associated with decreased turnover intentions. The direct effects of the mentoring variables on turnover intentions are insignificant statistically. With respect to job performance, we find the same relation between the mentoring variables, P-O Fit and supervisory satisfaction. However, supervisory satisfaction does not impact job performance. Only organizational understanding is associated with higher levels of job performance and only the career development aspect of mentoring is associated with organizational understanding. Thus, we provide support for the efficacy of mentoring as an indirect means of increasing performance and reducing turnover, and provide empirical support for the conjecture that mentoring’s career development aspects are more important than its psychosocial aspects.

Authors

• Timothy J Fogarty, Case Western Reserve University

• Alan Reinstein, Wayne State University

• Rebekah Annette Heath, Middle Tennessee State University

• David H Sinason, Northern Illinois University