Mentoring, organizational commitment and intentions to leave public accounting

Abstract

This study evaluates the usefulness of a multidimensional conceptualization of organizational commitment in the public accounting environment and examines the influence of mentoring relationships on each of these dimensions. An integrated examination of antecedent variables for each of the dimensions of organizational commitment, as well as the consequence of intention to leave the public accounting organization, was conducted. Results suggest that while organizational commitment in the public accounting environment can be conceptualized in terms of affective, moral and economic attachment to the firm, affective commitment is the most descriptive of these constructs. While mentoring relationships have a positive impact on each of the dimensions of commitment, affective commitment is most influenced. Affective commitment in the public accounting workplace develops as a result of distinct antecedent experiences and has direct implications for the consequence of interest and intentions to leave.