Abstract
Article history: Received September 28, 2012 Received in revised format 19 November 2012 Accepted 20 November 2012 Available online November 27 2012 Experiences in recent years about industrial and official system of the Iran and other countries and successful organizations show that human resource plays an important and principal role in economic and social development of countries & organization. Therefore, fundamental investment is considered and principle utilization of it with the increase in productivity level is one of the certain rules in development and advance of a country or organization. The main objective of this study is to examine the job satisfaction of auditors of audit organizations in comparison to accountants in Business enterprise. In addition, the author tries to analyze the effective factors on job satisfaction in two groups to point to essential guidelines and decrease the job quit in this part of society and increase the efficiency of human resource, even very little . Results obtained from the study hypothesis show that range of dissatisfaction among auditors is more than accountants are. © 2013 Growing Science Ltd. All rights reserved.
Highlights
Human resource plays an important role on technology development and people always try to optimally use resources
The author tries to analyze the effective factors on job satisfaction in two groups to point to essential guidelines and decrease the job quit in this part of society and increase the efficiency of human resource, even very little
Descriptive studies of the findings show that the average of job satisfaction of accountants is in higher level than auditors is, and in terms of payment and benefits, this difference is more significant and auditors have less satisfaction
Summary
Human resource plays an important role on technology development and people always try to optimally use resources. According to Robbins and Judge (2010) when there is a shortage in fulfilling human resources' needs, people will less likely to work, efficiently. It should be recognized that no work in society and especially in an organization is more important than leading and growth of human beings and technology cannot move without their satisfaction. There is a need to study on how to take care of employees for the success of organizations. This issue is considered in auditing institutions and business companies and the focus of this paper is more on accountants and auditors in terms of their duties and their job sensitivity. We analyze positive and negative factors influencing on job satisfaction of the two groups and discuss differences
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