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    The Joint Effect of Unfavorable Supervisory Feedback...
    research summary posted November 15, 2016 by Jennifer M Mueller-Phillips, tagged 05.0 Audit Team Composition, 05.04 Staff Hiring, Turnover and Morale 
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    Title:
    The Joint Effect of Unfavorable Supervisory Feedback Environments and External Mentoring on Job Attitudes and Job Outcomes in the Public Accounting Profession
    Practical Implications:

    This study demonstrates that public accounting mentors can provide an important organizational control mechanism, counseling and protecting protégés who experience unfavorable SFEs. The results of the study also suggest that public accounting mentorship training programs should communicate to potential mentors this critical organizational function. 

    Citation:

    Dalton, D. W., A. B. Davis, and R. E. Viator. 2015. The Joint Effect of Unfavorable Supervisory Feedback Environments and External Mentoring on Job Attitudes and Job Outcomes in the Public Accounting Profession. Behavioral Research in Accounting 27 (2): 53-76.

    Keywords:
    supervisor feedback environment, mentoring, job satisfaction, organizational commitment, role clarity, and turnover intentions.
    Purpose of the Study:

    The supervisory feedback environment (SFE) refers to the manner in which supervisory feedback is delivered, processed, and used on a daily basis. Favorable SFEs are helpful, consistent, and tactful, whereas unfavorable SFEs are unhelpful, inconsistent, and often inconsiderate. Preexisting literature establishes the predictable result that unfavorable SFEs have adverse effects on subordinate outcomes, including lower levels of job satisfaction, organizational commitment, and higher turnover intentions. The fundamental question addressed in this study, however, is whether public accounting mentoring support, which is external to the supervisor-subordinate relationship, can attenuate the predictable adverse effects of unfavorable SFEs. Examining the potential moderating effect of having a mentor out of the supervisor-subordinate relationship is important given the negative effects associated with unfavorable SFEs, specifically if support from external mentors diminishes protégés’ elevated stress levels leading to a diminishment in negative job outcomes attributable to unfavorable SFEs. 

    Design/Method/ Approach:

    The authors conducted a survey of public accounting professionals. 

    Findings:
    • The authors find that unfavorable SFEs are associated with lower levels of role clarity and job satisfaction, which, in turn, lead to lower organizational commitment and higher turnover intention.
    • The authors find that external mentoring moderates the negative effects of unfavorable SFEs on both role clarity and job satisfaction. In other words, the negative effects of unfavorable SFEs on both role clarity and job satisfaction are lower for employees who receive higher levels of support from external mentors. 
    Category:
    Audit Team Composition
    Sub-category:
    Staff Hiring - Turnover & Morale