SỰ HÀI LÒNG CỦA NHÂN VIÊN KẾ TOÁN VÀ HIỆU QUẢ CÔNG VIỆC TRONG MÔI TRƯỜNG LÀM VIỆC TẠI NHÀ: NGHIÊN CỨU TRONG BỐI CẢNH ĐẠI DỊCH COVID - 19 INDIVIDUAL SATISFACTION AND JOB PERFORMANCE OF ACCOUNTANT IN WORKING FROM HOME CONTEXT: A STUDY IN COVID - 19 PANDEMIC ENVIRONMENT

Abstract

The Covid - 19 pandemic is happening and affecting most areas of society. The study focuses on the relationship between satisfaction and job performance of accountant in the context of working from home. This work uses survey approach for collecting empirical data. Based on data from 100 people in the fields of accounting and auditing in Vietnamese enterprises who have done working from home method, PLS analysis results show that satisfaction of accountant has a positive impact on job performance, working environment has a positive or negative impact on job performance and work pressure is a factor that negatively affects the job performance of accountants in working from home context. Our findings suggest some managerial implications to improve the performance of accountant in working from home context. Keywords: job satisfaction, accountants, work from home, Covid -19 JEL Classification: M00, M40, M49