（1999）An Analysis of Formal Mentoring Programs and Perceived Barriers to Obtaining a Mentor at Large Public Accounting Firms.pdfVIP

© 1999 American Accounting Association Accounting Horizons Vol. 13 No. 1 March 1999 pp. 37-53 An Analysis of Formal Mentoring Programs and Perceived Barriers to Obtaining a Mentor at Large Public Accounting Firms Ralph E. Viator Ralph E. Viator is an Associate Professor at the University of Kentucky. SYNOPSIS: One way for firms to promote the mentoring of employees is to estab- lish formal programs that match employees with potential mentors . Whether em- ployees are satisfied with such formal mentoring is an empirical question . This pa- per examines that issue as well as whether formal mentoring programs serve to reduce perceived barriers to obtaining a mentor. The study is based on survey data obtained from 723 respondents currently working at the major public accounting firms . The study found that certain methods for matching potential mentors and prot6g§s, as well as certain formal structures (e.g. , meeting regularly and setting goals and objectives), are associated with greater mentorship satisfaction by em- ployees. Also, the study found evidence that employees exposed to formal mentoring programs perceive no more barriers to obtaining a mentor than employees who develop informal mentoring relationships. No evidence was found suggesting that female employees, compared to males, perceived greater barriers to obtaining a mentor, or were more likely to leave the firm . These results suggest that formal mentoring programs may be associated with a changing social structure at the large public accounting firms . Data Availability : Individuals interested in obtaining data from this study may con- tact the author. INTRODUCTION In 1985, Dirsmith and