Abstract

This paper aims to test the relationships between job design aspects and job satisfaction, as well as the mediating role of training effect in these relationships. Regression and mediation analyses were performed based on the data collected from a questionnaire-based survey on the senior accounting students’ audit work placement at audit firms. I conclude that repeated tedious non-professional job aspect is negatively related to job satisfaction, whereas judgmental professional job aspect is positively related to job satisfaction. I also conclude that training effect of work placement is playing a partial mediating role in the identified positive relationship while having no mediation in the negative one.

Highlights

  • Work placement for accounting graduates is a critical stage for them to perceive as new experience to start their career development in the very near future

  • This paper aims to test the relationships between job design in work placement and job satisfaction, as well as the mediating role of training effect in these relationships, based on the data collected from a questionnaire-based survey was completed among a group of senior accounting students who had just finished their work placement at Audit firms

  • This study focuses on job design in audit work placement and job satisfaction for the senior accounting students in the Chinese auditing professional context

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Summary

Introduction

Work placement for accounting graduates is a critical stage for them to perceive as new experience to start their career development in the very near future. The work-integrated learning experience through work placement can help them shape the cognition of future public accounting profession. Job satisfaction during work placement will have critical impacts on the career decision facing these accounting students shortly before their graduation. This paper aims to test the relationships between job design in work placement and job satisfaction, as well as the mediating role of training effect in these relationships, based on the data collected from a questionnaire-based survey was completed among a group of senior accounting students who had just finished their work placement at Audit firms. My findings are implicative to accounting schools and audit firms in improving job training for their students and future employees

Some Institutional Features of Chinese Accounting Education
Literature Review and Development of Research Hypotheses
Data Collection
Variables
Testing Methods
Descriptive Statistics and Bivariate Correlation Analysis
Tests on the Correlations between Job Design and Job Satisfaction
Tests on the Mediating Role of Training Effect at Work Placement
Conclusions and Implications
Full Text
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