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Auditor professional performance and the mentor relationship within the public accounting firm

Auditor professional performance and the mentor relationship within the public accounting firm Formal mentoring programmes have developed in public accounting firms in order to gain career development and organizational advantages and, although there is substantial literature concerning problems with formal mentoring programmes, there are few studies which actually have compared the mentoring process at firms with a programme with those using an informal process. Compares mentoring activities at each level in two accounting firms, one using a formal mentoring programme and the other an informal approach, to see how they differ. Qualitatively, no significant differences were found between the two approaches on the perceived influence for career development. Differences were found, though, regarding the respondents′ personal development and the numbers of mentor relationships between the two types of approaches. Concludes that personal development tended to be rated higher under the informal than the formal approach at the critical staff and senior levels. Regarding numbers of mentor relationships, the results indicate that the significant differences were related to rank. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

Auditor professional performance and the mentor relationship within the public accounting firm

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References (16)

Publisher
Emerald Publishing
Copyright
Copyright © 1995 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579510100707
Publisher site
See Article on Publisher Site

Abstract

Formal mentoring programmes have developed in public accounting firms in order to gain career development and organizational advantages and, although there is substantial literature concerning problems with formal mentoring programmes, there are few studies which actually have compared the mentoring process at firms with a programme with those using an informal process. Compares mentoring activities at each level in two accounting firms, one using a formal mentoring programme and the other an informal approach, to see how they differ. Qualitatively, no significant differences were found between the two approaches on the perceived influence for career development. Differences were found, though, regarding the respondents′ personal development and the numbers of mentor relationships between the two types of approaches. Concludes that personal development tended to be rated higher under the informal than the formal approach at the critical staff and senior levels. Regarding numbers of mentor relationships, the results indicate that the significant differences were related to rank.

Journal

Accounting Auditing & Accountability JournalEmerald Publishing

Published: Oct 1, 1995

Keywords: Accountancy; Auditing profession; Career development; Mentoring; Mentors; Public sector accounting

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