Effect of the Association of Gender and Specialization on the Relationship between Job Satisfaction and Performance in the Tax Field: Tunisian Context

Abstract

Purpose: The present work aimed to investigate the impact of job satisfaction on performance in keeping tax records, a comparative study between and professionals in Tunisia. Design/methodology/approach: Our methodology was applied to two groups: the first group consisted of 121 males, including 52 and 69 professionals. The second group is composed of 104 females, including 50 and 54 professionals. Findings: Based on the comparison between the free and constrained models, the results prove that accounting and non-accounting professionals differ significantly concerning the effect of job satisfaction on performance due to significant moderating role of specialization in the relationship between job satisfaction and job performance. Furthermore, our empirical results confirm the significant difference between the male and female participants in terms of the effect of job satisfaction on job performance. Therefore, gender has a moderating effect on the relationship between job satisfaction and performance. Practical Implications: Tunisia has lately witnessed a rapid growth in the number of Tunisian professionals working in the tax field (the profession on tax records and bookkeeping). This not only concerns their number or gender (increasing intervention of women) but also the diversity of disciplines, training, and diplomas. Originality/value: In this sense, accounting, or professionals, such as tax lawyers or tax advisers, perform this tax mission. Moreover, the conflict between these professionals is becoming more and more acute, searching for legitimacy to decide on the exclusive right to undertake this type of mission.