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多重主管审计情境下的指导质量与下属工作态度

Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context

Accounting Horizons · 2021
被引 20
人大 BABS 3

中文导读

研究了审计下属面对多个指导质量不同的主管时,低质量主管对工作态度的影响如何被其他高质量主管或导师关系所缓解,并分析了指导质量差异的原因。

Abstract

SYNOPSIS Audit subordinates typically work with multiple supervisors who are likely to vary in their level of coaching quality (CQ). While prior research suggests a low CQ supervisor could negatively affect a subordinate's work attitudes, theory indicates that the presence of other positive coaching experiences may buffer against the negative influence of a low CQ supervisor. We investigate by asking participants to provide information on their coaching experiences with three supervisors. We then examine how perceptions of supervisors' CQ interact to affect subordinates' work attitudes. We find that the effect of a perceived low CQ supervisor on organizational commitment and turnover intention is mitigated when the CQ of another supervisor is high or when a relatively high CQ supervisor is also a mentor. Investigating factors that inhibit CQ, we find that supervisors' lack of capability explains variation in lower CQ supervisors, whereas lack of presence explains variation for higher CQ supervisors. Data Availability: Contact the authors. JEL Classifications: L2; M40; M42; M51; M53.

审计组织行为领导力工作态度