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Journals / Ege Akademik Bakış Dergisi / 2026 / Cilt: 25 Sayı: 2

The Mediating Role of Occupational Self-Efficacy in the Relationship Between Leader-Member Exchange and Occupational Commitment: A Study on Accounting Interns

Lider-Üye Etkileşimi İle Mesleğe Bağlılık İlişkisinde Mesleki Öz Yeterliliğin Aracılık Rolü: Muhasebe Stajyerleri Üzerine Bir Araştırma

Burcu Özgül(İstanbul Topkapı Üniversitesi)0000-0001-8525-041X
Eda Kılıç Yaşar(İstanbul Topkapı Üniversitesi)0009-0008-3417-155X
Pages
361–376
Publication Date
2025-05-08
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The analysis found that LMX positively affects both OC and OSE Furthermore, the analysis results showed that OSE positively impacts OC.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:It is observed that accounting interns lose interest in the profession without entering the profession professionally due to some events they encounter during their internship.
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Key Findings & Data:To this end, data were collected through a survey method from 284 twelfth-grade students of the accounting and finance departments of Vocational and Technical Anatolian High Schools in Türkiye.
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Conclusion & Impact:The analysis found that LMX positively affects both OC and OSE Furthermore, the analysis results showed that OSE positively impacts OC.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Mesleki Öz Yeterlilik · Mesleki Bağlılık · Lider Üye Etkileşimi

Abstract

It is observed that accounting interns lose interest in the profession without entering the profession professionally due to some events they encounter during their internship. Therefore, determining the driving forces of occupational commitment (OC) of accounting interns is important for the development of the accounting profession. This study aimed to discover how the leader-member exchange (LMX) of accounting interns with the members of the profession they work with affects their OC through their occupational self-efficacy (OSE) beliefs. To this end, data were collected through a survey method from 284 twelfth-grade students of the accounting and finance departments of Vocational and Technical Anatolian High Schools in Türkiye. The collected data were analyzed with the SmartPLS 4 analysis program. The analysis found that LMX positively affects both OC and OSE Furthermore, the analysis results showed that OSE positively impacts OC. Additionally, this study concluded that OSE is a partial complementary mediator variable in the relationship between LMX and OC. The available literature has overlooked the mediating role of OSE in the relationship between LMX and OC. This study offers new contributions in both theory and practice by highlighting the importance of LMX and OSE for the development of accounting interns' OC.

Özet

Muhasebe stajyerlerinin stajları sırasında karşılaştıkları bazı olaylar nedeniyle mesleğe profesyonel olarak girmeden mesleğe olan ilgilerini kaybettikleri görülmektedir. Bu nedenle muhasebe stajyerlerinin mesleki bağlılıklarının (OC) itici güçlerinin belirlenmesi muhasebe mesleğinin gelişimi için önemlidir. Bu çalışma muhasebe stajyerlerinin çalıştıkları meslek üyeleriyle olan lider-üye etkileşiminin (LMX), mesleki öz yeterlilik (OSE) inançları aracılığıyla OC'lerini nasıl etkilediğini keşfetmeyi amaçlamaktadır. Bu amaçla Türkiye'deki Mesleki ve Teknik Anadolu Liselerinin muhasebe ve finans bölümlerinde okuyan 284 on ikinci sınıf öğrencisinden anket yöntemiyle veri toplanmıştır. Toplanan veriler SmartPLS 4 analiz programı ile analiz edilmiştir. Analiz sonucunda LMX'in hem OC'yi hem de OSE'yi olumlu yönde etkilediği bulunmuştur. Ayrıca analiz sonuçları OSE'nin OC'yi olumlu yönde etkilediğini göstermiştir. Ayrıca bu çalışma OSE'nin LMX ve OC arasındaki ilişkide kısmi tamamlayıcı aracı değişken olduğu sonucuna varmıştır. Mevcut literatür, LMX ve OC arasındaki ilişkide OSE'nin aracılık rolünü göz ardı etmiştir. Bu çalışma, muhasebe stajyerlerinin OC'sinin gelişimi için LMX ve OSE'nin önemini vurgulayarak hem teoriye hem de uygulamaya yeni katkılar sunmaktadır.

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Cite This Article

Özgül, B., Yaşar, E. K. (2025). The Mediating Role of Occupational Self-Efficacy in the Relationship Between Leader-Member Exchange and Occupational Commitment: A Study on Accounting Interns. Ege Akademik Bakış Dergisi, Cilt: 25 Sayı: 2, 361–376. https://doi.org/10.21121/eab.20250208

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