Developmental mentoring, affective organizational commitment, and knowledge sharing in public accounting firms

2018 ◽  
Vol 22 (1) ◽  
pp. 142-161 ◽  
Author(s):  
Mary B. Curtis ◽  
Eileen Z. Taylor
Keyword(s):  
Organizational Commitment ◽  
Knowledge Sharing ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Reciprocal Relationship ◽  
Affective Organizational Commitment ◽  
Public Accounting ◽  
Accounting Firms ◽  
Content Type ◽  
Public Accounting Firms

Purpose This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment. Design/methodology/approach This study uses a survey of public accounting professionals to elicit participants’ demographics and their perceptions of KS, mentoring relationships and organizational commitment in their workplace. Findings The findings support that two categories of challenges found in developmental mentoring, demonstrating dedication and resilience and career goal and risk orientation, are directly associated with increased KS and they, along with a third, measuring up to mentor’s standards, indirectly influence KS through their positive effect on organizational commitment. Applying social exchange theory, these challenges contribute to a reciprocal relationship between the protégé and mentor, which builds the relationship between the protégé and organization. Practical implications This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them: increasing employees’ organizational commitment and encouraging employees to share their knowledge with others at work. Originality/value This study examines the concept of developmental mentoring, adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS.

scholarly journals Supervisor Knowledge Sharing and Employee Knowledge Sharing: The Moderating Roles of Learning Goal Orientation and Affective Organizational Commitment

2021 ◽  
Vol 13 (8) ◽  
pp. 4176
Author(s):  
Seckyoung Loretta Kim
Keyword(s):  
Organizational Commitment ◽  
Knowledge Sharing ◽  
Goal Orientation ◽  
Social Exchange ◽  
Positive Relationship ◽  
Affective Organizational Commitment ◽  
Learning Goal ◽  
Learning Goal Orientation ◽  
High Level ◽  
The Relationship

Recognizing the importance of knowledge sharing, this study adopted social learning and social exchange perspectives to understand when employees may engage in knowledge sharing. Using data collected from 192 employees in various South Korean organizations, the findings demonstrate that there is a positive relationship between supervisor knowledge sharing and employee knowledge sharing. As employees perceive a high level of supervisor knowledge sharing, they are likely to engage in knowledge sharing based on social learning and social exchange theories. Furthermore, the study explores the moderating effects of learning goal orientation and affective organizational commitment in the relationship between supervisor knowledge sharing and employee knowledge sharing. The result supports the hypothesis that the relationship between supervisor knowledge sharing and employee knowledge sharing is strengthened when there is a high level of affective organizational commitment. Employees who obtain valuable knowledge from their supervisors are likely to engage in knowledge sharing when they are emotionally attached to their organization. However, in contrast to the hypothesis, the positive relationship between supervisor knowledge sharing and employee knowledge sharing was stronger at the lower levels of learning goal orientation (LGO) than at the higher levels of LGO.

Resilience as a coping strategy for reducing auditor turnover intentions

2020 ◽  
Vol 33 (3) ◽  
pp. 483-498
Author(s):  
Kenneth J. Smith ◽  
David J. Emerson ◽  
Charles R. Boster ◽  
George S. Everly, Jr
Keyword(s):  
Job Satisfaction ◽  
Turnover Intentions ◽  
Role Stress ◽  
Structural Equations ◽  
Negative Association ◽  
Public Accounting ◽  
Accounting Firms ◽  
Content Type ◽  
Public Accounting Firms ◽  
Resilience Training

Purpose The purpose of this paper is to examine the potential counteracting influence of individual resilience levels on the tendency of role stressors, stress arousal and burnout to reduce job satisfaction and increase turnover intentions. Design/methodology/approach This study surveys 332 auditors from the offices of nine public accounting firms. The structural equations modeling procedures examine an expanded role stress model to assess the nature and extent of the role that resilience plays in reducing stress, burnout, job dissatisfaction and turnover intentions. Findings Resilience has a significant direct negative association with stress arousal and burnout, a significant indirect positive association with job satisfaction and a significant indirect negative association with turnover intentions. Research limitations/implications As a cross-sectional study that incorporates self-report instruments, no definitive statements can be made about causality. However, the results extend the extant knowledge related of the role of resilience as a coping mechanism within the role stress paradigm in auditor work settings. Practical implications This study’s findings suggest the potential value of resilience training programs at public accounting firms to reduce staff burnout. In turn, reduced burnout has an increased likelihood ceteris paribus of increasing job satisfaction and reducing auditor turnover intentions. Originality/value This study’s findings suggest that resilience training for public accounting staff to reduce burnout may provide the organizational and personal benefits associated with enhancing job satisfaction and decreasing turnover intentions.

Corporate social responsibility strategies and their impact on employees’ commitment

2016 ◽  
Vol 9 (2) ◽  
pp. 172-201 ◽  
Author(s):  
Linda Mory ◽  
Bernd W. Wirtz ◽  
Vincent Göttel
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Organizational Behavior ◽  
Social Exchange ◽  
Social Identity Theory ◽  
Relevant Literature ◽  
Affective Organizational Commitment ◽  
Content Type ◽  
Corporate Social

Purpose – The purpose of this paper is to investigate how employees perceive corporate social responsibility (CSR) within their organizations, thus employees’ Internally Perceived CSR and how it impacts their organizational commitment. Design/methodology/approach – For conceptualizing, the constituents of Internally Perceived CSR – Individual CSR-Perception, Organizational CSR-Perception and their respective factors – are derived from social exchange theory, social identity theory and further relevant literature. The study’s research model is tested through a survey consulting 386 respondents from a company operating in renewable energies. Findings – The results lead to the following conclusions: Internally Perceived CSR strongly impacts employees’ Affective Organizational Commitment and comparatively low influences Normative Organizational Commitment. Moreover, Affective Organizational Commitment mediates Normative Organizational Commitment. Originality/value – The implementation of CSR has evolved to a crucial component of both organizational behavior and management. Nevertheless, the internal CSR-dimension has been largely neglected so far.

A simplified approach to understanding customer support and help during self-service encounters

2020 ◽  
Vol 37 (4) ◽  
pp. 609-634
Author(s):  
Estelle van Tonder ◽  
Stephen G. Saunders ◽  
Leon T. de Beer
Keyword(s):  
Service Quality ◽  
Knowledge Sharing ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Exchange Theory ◽  
Service Encounters ◽  
Content Type ◽  
Customer Support ◽  
The Social ◽  
Self Service

PurposeIn the absence of direct employee involvement, customers sharing knowledge and know-how with other customers during self-service encounters is key for promoting service quality. This study assessed the extent to which customer support and help during self-service encounters could simply be explained by multiple motivations of the social exchange theory.Design/methodology/approachA survey approach was followed. The model was tested among 258 electronic banking customers in South Africa and later cross-validated among 253 electronic banking customers in Australia. Multi-group confirmatory factor analysis with country as the grouping variable, latent variable modelling and indirect tests were performed to assess interrelationships among diverse factors that may contribute to customer support and help during self-service encounters, as accounted for by motivations of the social exchange theory.FindingsAdequate model fit was obtained for the combined structural model, which was based on the invariant model. Value contribution and competence affirmation, pleasure derived from helping, reciprocity and reputation enhancement are relevant motivations of the social exchange theory that may impact customer support and help through knowledge sharing.Research implicationsThe study provides a simplified and more cohesive explanation of customers' motivations for engaging in customer support and helping behaviours during self-service encounters.Practical implicationsService providers seeking guidance on knowledge sharing among customers, which may lead to greater service quality, should benefit from this research.Originality/valueThe findings contribute to greater understanding of social exchanges by customers who provide support and help to other customers during self-service encounters, and that ultimately may affect service quality.

The opportunity model of organizational commitment

2017 ◽  
Vol 38 (2) ◽  
pp. 259-273 ◽  
Author(s):  
Elif Cicekli ◽  
Hayat Kabasakal
Keyword(s):  
Organizational Commitment ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Exchange Theory ◽  
Multiple Sources ◽  
Content Type ◽  
Job Opportunities ◽  
Using Data ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to determine the relationships between promotion, development, and recognition opportunities at work and organizational commitment, and whether these relationships are moderated by the job opportunities employees have in other organizations. Design/methodology/approach An opportunity model of organizational commitment is developed based on social exchange theory and several streams of opportunity research. Factor analyses and hierarchical multiple regression analyses are carried out to test the hypotheses using data from 550 white-collar employees. Findings The results of the analyses show that opportunities for development and recognition are predictors of organizational commitment, that job opportunities employees have in other organizations negatively moderate the relationship between recognition opportunity at work and organizational commitment, and that promotion opportunity does not predict organizational commitment. Research limitations/implications Future researchers could study the issue in the context of other cultures using data from multiple sources. Practical implications Employers who seek to increase their employees’ organizational commitment are advised to divert their energies from struggling to create promotion opportunities for their employees to creating opportunities for development and recognition. Originality/value The study explores the under-researched concept of opportunity at work and connects several streams of opportunity research by drawing on social exchange theory as a theoretical framework. The model is the first to address the effects of opportunity and alternative opportunities on organizational commitment.

scholarly journals The Influence of Audit Quality on Auditor Performance with Mediating Organizational Commitment and Organization Culture

2021 ◽  
Vol 56 (2) ◽  
pp. 350-364
Author(s):  
Indrayati ◽  
Grahita Chandrarin ◽  
Fajar Supanto
Keyword(s):  
Corporate Governance ◽  
Transformational Leadership ◽  
Organizational Culture ◽  
Organizational Commitment ◽  
Audit Quality ◽  
Equation Modeling ◽  
Public Accounting ◽  
Accounting Firms ◽  
Good Corporate Governance ◽  
Public Accounting Firms

This study examines the effect of audit quality, good corporate governance, and transformational leadership on auditor performance with organizational commitment and organizational culture as mediation in public accounting firms in Malang and Surabaya, East Java, Indonesia. This research model is quantitative with a population of 660 public accounting firms in Indonesia, with a sample of 150 active auditors in East Java. Data analysis techniques were performed with documentation from questionnaires and Structural Equation Modeling. The results found that audit quality, good corporate governance, and transformational leadership affect organizational commitment, organizational culture, and auditor performance. Organizational commitment and culture affect auditor performance. Audit quality, good corporate governance, and transformational leadership affect auditor performance through organizational commitment and organizational culture.

Gender disparity in leadership boosts affective commitment and tacit knowledge sharing about libraries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shahbaz Sharif ◽  
Rab Nawaz Lodhi ◽  
Khurshed Iqbal ◽  
Fahad Saddique
Keyword(s):  
Organizational Commitment ◽  
Knowledge Sharing ◽  
Tacit Knowledge ◽  
Authentic Leadership ◽  
Female Leadership ◽  
Affective Organizational Commitment ◽  
Academic Institutions ◽  
Content Type ◽  
Tacit Knowledge Sharing ◽  
Male Leadership

Purpose This study aims to use an authentic leadership style to explore that whether male or female leadership of private academic institutions highly influences affective organizational commitment and tacit knowledge sharing among the library teachers. Additionally, this study encompasses the trust of library teachers and justifies whether the trust under male or female leadership highly moderates the effect on tacit knowledge sharing. Design/methodology/approach By using structural equation modeling, this study tests two leadership models (e.g. male and female leadership models). Using a convenient sampling approach, the researcher collects data from library teachers of private academic institutions in district Sheikhupura, Pakistan through face-to-face interaction. The study administered 650 survey questionnaires among the library teachers; however, 403 questionnaires were answered validly and reliably. The response rate was 62%. Findings The study found the direct and indirect effect of authentic leadership on affective organizational commitment and tacit knowledge sharing however, male authentic leadership influence on affective organizational commitment and tacit knowledge sharing was quite higher than female authentic leadership. Resultantly, the library teachers were more committed to sharing tacit knowledge under male leadership than female. Nevertheless, the moderating role of trust was found in female leadership but not in male leadership. Simply, the library teachers under male leadership were hesitant to trust others, so the chain of sharing hidden ideas and image of libraries was not found in male leadership. Practical implications Private academic institutions need authentic leaders to shape the knowledge economy of libraries and the structure of the academic institutions. For this reason, this study provides practical implications for managers that male leadership should be hired in academic institutions because it has a higher influence on librarians’ commitment and tacit knowledge sharing among peers as compare to female leadership. Originality/value To the best of the authors’ knowledge, this was the first study that differentiates the capabilities and skills of male and female authentic leadership in private academic institutions. Further, it suggests hiring male leaders in these institutions.

Empowering group leaders encourages knowledge sharing: integrating the social exchange theory and positive organizational behavior perspective

2017 ◽  
Vol 21 (2) ◽  
pp. 474-491 ◽  
Author(s):  
Wei-Li Wu ◽  
Yi-Chih Lee
Keyword(s):  
Organizational Behavior ◽  
Knowledge Sharing ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Psychological Capital ◽  
Work Group ◽  
Group Leaders ◽  
Empowering Leadership ◽  
Content Type ◽  
Positive Leadership

Purpose Knowledge sharing usually happens in a work group context, but it is rarely know how group leaders influence their members’ knowledge-sharing performance. Based on social exchange theory (SET) and the perspective of positive organizational behavior (POB), this study aims to argue that a group leader’s positive leadership (e.g. empowering leadership) can help group members develop positive psychological capital which can increase their knowledge sharing. Design/methodology/approach The authors conduct a multilevel analysis to explore the interrelationship among empowering leadership, psychological capital and knowledge sharing. The sample includes 64 work groups consisting of 537 group members, and empirical testing is carried out by hierarchical linear modeling. Findings The results show that empowering leadership in a work group has a direct cross-level impact on members’ knowledge sharing and that psychological capital partially mediates the relationship between empowering leadership and knowledge sharing. As a result, this study shows that group leaders with positive leadership can help their members develop better positive psychological resources, which should lead to better knowledge sharing. Originality/value Based on the multilevel perspective and SET, this is the first study to explore how group leaders’ empowering leadership influences members’knowledge sharing. Depending on integrating the POB perspective into SET, this study is also the first one that connects two emerging and important research issues – POB and knowledge sharing.

Inclusive Leadership and Work Engagement: Mediating Roles of Affective Organizational Commitment and Creativity

2015 ◽  
Vol 43 (6) ◽  
pp. 931-943 ◽  
Author(s):  
Suk Bong Choi ◽  
Thi Bich Hanh Tran ◽  
Byung Il Park
Keyword(s):  
Organizational Commitment ◽  
Social Exchange ◽  
Work Engagement ◽  
Social Exchange Theory ◽  
Affective Organizational Commitment ◽  
Employee Creativity ◽  
Inclusive Leadership ◽  
Theoretical Contribution ◽  
Managerial Implications ◽  
Employee Work Engagement

We examined the mediating roles of affective organizational commitment and employee creativity in the relationship between inclusive leadership and employee work engagement. Participants were 246 employees of 6 companies in the services industry in Vietnam, and they completed the Employee Work Engagement Scale, Inclusive Leadership Scale, Affective Organizational Commitment Scale, and Employee Creativity Scale. We found that inclusive leadership was positively related to employee work engagement, and that both affective organizational commitment and employee creativity mediated this relationship. Our findings represent a theoretical contribution to social exchange theory and provide useful managerial implications for organizations to improve work engagement among employees.

Auditor Commitment to Privately Held Clients and its Effect on Value-Added Audit Service

2012 ◽  
Vol 32 (1) ◽  
pp. 113-137 ◽  
Author(s):  
David N. Herda ◽  
James J. Lavelle
Keyword(s):  
Social Exchange ◽  
Social Exchange Theory ◽  
Value Added ◽  
Perceived Support ◽  
Research Model ◽  
Public Accounting ◽  
Exchange Relationships ◽  
Accounting Firms ◽  
Levels Of Service ◽  
Privately Held

SUMMARY This study examines auditor commitment to clients and how it affects the level of value-added audit service (e.g., management letter comments) provided to the clients. Our research model is based on social exchange theory. Using a sample of 204 auditors at two public accounting firms that principally serve privately held clients, we find that perceived fair treatment by the client predicts perceived support from the client, and perceived support predicts auditor commitment to the client. We find that client commitment is positively associated with the extent of value-added audit service provided to the client. The results highlight the important role that perceptions of client fairness play in engendering social exchange relationships between individual auditors and clients. Higher-quality relationships lead to higher levels of service that go beyond the basic requirements of the audit itself.

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