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Summarizes the literature on mentoring and its effects, pointing out that little research has been done on international mentoring despite globalization. Considers how mentoring could be used to help accountants make international assignments into successful learning experiences and to cope with the culture shock they often report. Discusses the possible role of the mentor before, during and after the assignment, highlighting the critical factors during the process; and compares horizontal and vertical approaches. Urges accounting firms to use mentoring to improve international performance and as a basis for organizational learning in a global environment.

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