This paper aims to provide several hypothesis understanding mentoring function in the accounting firms to improve relationships mentors and proteges were higher job outcomes positively associated but contrast intention to leave the firms in context Thailand that were similar in other countries. Firms focus mentoring function intensive related mentors with protege support to reduce the employee to turnover intention and influence the productivity of firms. The future research may examine effective relationships intensive to performance and examine the training technique effect relationships mentoring function that extent the theory mentoring. Future research is needed to collect data from another sector. Interestingly, consulting, tourism, and engineering businesses in order to increase the level of reliable results. This paper limited cost and time collect data, this study used survey research. The future research should examine effectiveness of mentoring in accounting firm on job outcomes or comparative two accounting firms by filed study cross sectional time.