Behavioral Research in Accounting

Fall, Vol. 27, No. 2, pp. 53-76

The Joint Effect of Unfavorable Supervisory Feedback Environments and External

Mentoring on Job Attitudes and Job Outcomes in the Public Accounting Profession

Derek W. Dalton Clemson University Ann Boyd Davis Tennessee Tech University Ralph E.
Viator Texas Tech University

(doi: 10.2308/bria-51183)

Main Articles

ABSTRACT:

Unfavorable supervisory feedback environments (SFEs) occur when supervisors provide

unhelpful, inconsistent, and inconsiderate feedback. This study investigates whether
external mentoring (i.e., mentoring support that is provided by a superior who is external
to the supervisor-subordinate relationship) can moderate (i.e., attenuate) the adverse
effects of unfavorable SFEs that occur in the accounting profession. Based on a survey of
421 public accounting professionals, the results indicate that unfavorable SFEs are
associated with lower job satisfaction and role clarity, which, in turn, lead to lower
organizational commitment and higher turnover intentions. More importantly, the results
also show that external mentoring moderates (i.e., attenuates) the negative effects of
unfavorable SFEs on both role clarity and job satisfaction. Implications for research and
practice are discussed.

Keywords: supervisor feedback environment, mentoring, job satisfaction, organizational

commitment, role clarity, turnover intentions