This is an interesting angle on mentoring. Depending on whether you are looking at it from a personal point of view or from a company perspective.
If taking a company view, when working within a small team it is difficult to provide mentoring, as there is often not a promotion available for candidates. We would always look for continual growth for our staff and provide training for this but, mentoring is not often appropriate.
From a personal perspective it is therefore more ideal to have an independent mentor so that they would not be restricted by company needs. However this is hard to find.

Agree with the sentiment.  If you going to develop and improve it is important to work with people you can learn from.  This doesn't necessarily need to be you line manager, or those in senior roles, as much can be learned from the way other employees in the business conduct themselves and prioritise.

This emphasises that accounting is more than just the numbers

Interesting article.  It reinforces the need to network with peers and consider mentoring other members of the profession where appropiate.

Interesting article from a management and an employee perspective

Great article, very inspirational.