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

Hall, Matthew and Smith, David (2009) Mentoring and turnover intentions in public accounting firms: a research note. Accounting, Organizations and Society, 34 (6-7). pp. 695-704. ISSN 0361-3682

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Identification Number: 10.1016/j.aos.2008.11.003


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.

Item Type: Article
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Additional Information: © 2008 Elsevier Ltd.
Divisions: Accounting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Date Deposited: 05 Aug 2010 10:58
Last Modified: 20 Oct 2021 00:43

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