تاثير ابعاد مربي‌گري توسعه‌اي بر تعهد سازماني عاطفي و اشتراك‌گذاري دانش در موسسات حسابرسي

The Effect of Developmental Mentoring Dimensions on Affective Organizational Commitment an‎d Knowledge Sharing in Audit Firms

حسابداري

In todayʹs world, organizational commitment an‎d knowledge sharing are considered key factors in the success of organizations, especially auditing firms. This study examines the role of developmental mentoring in enhancing these two factors an‎d specifically eva‎luates the role of affective organizational commitment as a mediating variable. Developmental mentoring involves the challenges that mentoring create for their trainees, an‎d these challenges can strengthen employees’ motivation to share knowledge through increased organizational commitment. This research is a survey-based, descriptive-correlational study. Data were collected through questionnaires from 186 auditors working in auditing firms that are members of the Iranian Association of Certified Public Accountants an‎d the Audit Organization, ranging from assistant auditors to senior supervisors, during the second half of 2024. Before testing the research hypotheses, the sample was described using descriptive statistical methods. Then, correlation analysis an‎d structural equation modeling were used to test hypotheses one through ten. The novelty of this research lies in the fact that, for the first time in the Iranian auditing literature, it examines the role of developmental mentoring in creating a culture of knowledge sharing while considering organizational commitment. The results showed that all three dimensions of developmental mentoring —demonstrating dedication an‎d resilience, career goal an‎d risk orientation, an‎d Measuring up to mentor’s stan‎dards —are directly related to increased knowledge sharing. Furthermore, organizational commitment mediates the effect of developmental mentoring variables on knowledge sharing. This research also clarifies the indirect effects of certain mentoring challenges on knowledge sharing an‎d highlights organizational commitment as a key mediating factor.

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