Abstract

The purpose of the present research is to investigate the effects of gender upon the level of job satisfaction of auditing professionals as well as examine if gender leads to differences in their perceptions of work related attributes such as advancement opportunities and relations with supervisors. Questionnaires have been applied as a means to collect required data to test the hypotheses. The dependent variable is gender and independent variable consists of 9 factors including job fulfillment, treatment with supervisors, promotion and advancement opportunities, supervisors, gender discrimination, employee relations with coworkers, workload volume, fringe and benefits, and amount of compensation. The results indicate that there is a significant relationship between gender and all factors regarding independent variable except advancement and promotion opportunities. The results also show that there are differences between male and female auditors in treatment by peers and supervisors and gender discrimination. The results point out the effects of gender on 9 factors of the level of job satisfaction in audit firms.

Highlights

  • There are gender differences among accountants in their attitudes towards their careers

  • The results indicate that there is a significant relationship between gender and all factors regarding independent variable except advancement and promotion opportunities

  • Do auditors of men and women have different perspectives in relation to their job? Are social and working conditions of men and women are the same? Do job satisfaction factors have the same definitions from the men and women perspectives? Do women have possibility of advancement the same as men? In the study carried out by Taylor (1999) in Australia, the effect of gender on job satisfaction levels has been indicated and study carried out by Larkin (1990) resulted in that gender does not have any effect on level of auditors' job satisfaction, Ang et al, (1993) confirm that alone gender does not have an influence on level of auditors' job satisfaction in another study

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Summary

Introduction

There are gender differences among accountants in their attitudes towards their careers. Job satisfaction has a multiple dimensions and complexity concept which has a relationship with the factors including body, social, and spiritual It means that one reason does not provide job satisfaction and combination of a variety of different factors cause to feel job satisfaction. Job characteristics investigated including 9 factors such as job fulfillment, treatment by peers and supervisors, promotion and advancement opportunities, supervisors, gender discrimination, employee relations with coworkers, amount of compensation, fringe benefits and amount of workload that are based on Spector's (1985) perspective and has presented in report regarding job satisfaction survey and Moyes, et al, (2006) has applied these proxies in his study and these factors have been presented as indicators of job's satisfaction and attitude in most of the contexts of management science and organizational and incentives psychology. Existing evidence with regard to job satisfaction of men and women is not satisfied in the opinion of many researchers and it could not be included that even if job level were fixed, women based on their gender characteristics compared with men are more satisfied and even if there were any difference, there are not

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