Job Satisfaction Of Accountants Research Articles

Pressures to breach accounting ethics principles and job satisfaction of accountants

Purpose: The main objective of our study is to determine the levels of pressure to breach accounting ethics principles that professional accountants in business are exposed to. This research aims to explore accountants' intention to quit the profession due to ethics-related pressures. In addition, we analysed the effect of pressure due to conflicts of interest on job satisfaction. Methodology/approach: This study is based on a survey. The research instrument was an online questionnaire addressed to professional accountants in business. The collected primary data was statistically analysed. We performed the Jonckheere-Terpstra test to verify the hypotheses. Findings: Our evidence suggests that accountants in Croatia most frequently face the pressure to perform without expertise or due care. The intention to quit the accounting profession is related to the frequency of exposure to pressures regarding the preparation and presentation of accounting information, inducements, and non-compliance with the laws and regulations. The pressure due to the conflicts of interest has a negative impact on job satisfaction with the nature of the work, top management, co-workers, and supervision. Research limitations/implications: This evidence is provided for a relatively small sample of Croatian accountants (N = 85), which could be considered a limitation of our study. Never-theless, our study has important implications for future research that should explore in depth various factors that induce the pressures to breach accounting ethics principles. Originality/value: Our findings fill an important gap in research into job satisfaction and accounting ethics. Since the ethics-related pressures that accountants face have been poorly examined, this paper has made a significant contribution to accounting ethics literature.

The Job Satisfaction of Accountants in Civil Aviation Companies

The Job Satisfaction of Accountants in Civil Aviation Companies

Auditor Professionalism: Management Performance Analysis in Corporate Financial Reporting

Purpose: Internal auditors are expected to have a high professionalism attitude that can encourage management performance in a positive direction. Therefore, the purpose of this study is to find out how the effect of auditor professionalism on management performance and in the company's financial reporting. Methodology : The research method used is explanatory research method. The sample used in this study is an internal audit who works for companies and government agencies in the Jakarta area. Data were obtained using a questionnaire that was distributed directly and compiled using a Likert scale. The data obtained were analyzed descriptively. The research data were analyzed using descriptive statistical techniques, testing data quality by conducting internal consistency tests and construct validity tests, as well as classical assumption tests, namely multicollinearity, autocorrelation and heteroscedasticity. To test the hypothesis used linear and stratified regression techniques using the SPSS statistical program. Findings: Based on the research data, it can be concluded that there is a positive influence between auditor professionalism on performance management in the company's financial reporting system. Novelty: The previous study focused on organizational and professional commitment on the job satisfaction of accountants. This study tries to examining how internal audit professionals relate to financial reporting management. Keywords: Auditor, Performance Management, Financial Report

Factors affecting job satisfaction of accountant and auditors at Hanoi auditing firms ,

The article analyzes factors affecting job satisfaction of accountant and auditors at Hanoi auditing firms. For quantitative research methods, it is conducted through the collection of questionnaire survey data and processed by SPSS software to analyze data using the following techniques: Descriptive analysis, Cronbach's Alpha test, EFA exploratory analysis, multiple regression analysis. The research results show that the nature of work, relationships with leaders in the working process are the most influencing factors on the satisfaction of accountants and auditors in Auditing firms in Hanoi. From the research results of factors affecting the job satisfaction of accountants and auditors at auditing firms in Ha Noi, the author gives some recommendations to improve the level of job satisfaction, thereby improving the work quality of the accountants and auditors at the Hanoi auditing firms.

Psychological empowerment and job satisfaction of accountants: the mediating effect of task performance

PurposeThis study aims to ascertain the mediating effect of task performance (TP) on the linkage between the psychological empowerment (PE) and job satisfaction (JS) of professional accountants.Design/methodology/approachPrimary data was collected through a questionnaire-based survey of 132 professional accountants who were the units of analysis for the study. These accountants were domiciled in 11 Indian cities and worked in both service and manufacturing firms. The data was analyzed using the partial least squares structural equation modeling method.FindingsThe study found that TP mediated the linkage between PE and JS, although, contrary to observations in developed economies, one of its sub-constructs – competence – displayed no such mediation capability. Counterintuitively, it was empirically observed that the accountants’ gender had no bearing on the mediating effect of TP.Originality/valueThe study makes three distinct contributions. First, it empirically confirms that the intrinsic motivation theory applies to accountants in the context of operations in emerging markets. Second, the paper contributes to the accounting behavioral literature by observing that competence, as a sub-dimension of the PE construct, does not significantly impact the JS level of accountants. Finally, the study also contributes to the development of sound business practices by confirming that gender differences do not impact the satisfaction levels of accountants in emerging markets.

Causes of conflicts of Czech accountants with their superiors and job satisfaction

AbstractPaper examines causes of workplace conflicts faced by Czech accountants (members of the Chamber of certified accountants) with their supervisors (clients) from the perspective of accountants, identifies impacts of conflicts on job satisfaction, and projects the impacts into possible cost effects.Results of the survey show that 72.4 % of respondents reported significant conflicts, majority (28.2 %) of them being caused by illegal requirement, 18.2 % by underestimating accountants’ profession, and 15.5 % by poor communication. Further analysis is focused on the job satisfaction of accountants in connection with perceived conflicts. Spearman’s correlation coefficient calculated in this regard reached the value -0.58, which shows a relatively strong negative correlation. Significance of the change in job satisfaction related to the significance of faced conflicts was also evaluated through Spearman’s correlation coefficient as negative (-0.29). Average time lost on conflicts reached the highest values in the case of managers and independent accountants, where it also leads to the highest average costs. Paper concludes with a brief recommendation for the Chamber of Certified Accountants in terms of how to react to these findings - as far as the most frequent causes of conflicts are related to illegal requirement, underestimating accountants’ profession, poor communication, directive approach, specific attention needs to be paid to managers, not only to accountants themselves.

Organizational factors and job satisfaction of accountants in Nigeria

Organizational factors and job satisfaction of accountants in Nigeria

Accountants in Japan: The Role of Nutrient Information and Information Consciousness

Accounting firms are a vital component of Japan's economic system whose failures are blamed, at least in part, for Japan's economic difficulties. In order for the accounting profession to fully meet its current challenges, it must have an ample and stable supply of accountants who are not only technically qualified but who are also motivated to perform the expected responsibilities. Accounting firms, as information providers, are directly impacted by the manner in which information is managed. Prior research among accounting firms in Australia and the U.S. indicates the provision of nutrient information and the firm's degree of information consciousness impact the success of such firms via the impact of these factors on the job satisfaction of accountants. As professional accountants internationally bear many of the same responsibilities and thus perform similar work, it may be appropriate to expect that Japanese accountants value the same information attributes as found in prior research. However, Japan's culture is drastically different from the cultures in the U.S. and Australia. Cultural differences may be reflected in approaches toward managing information as well as preferences for such information. This study investigates the relevance of information to the job satisfaction of Japanese accountants, in particular, comparing professional requirements to national cultural requirements to see which take precedence. We provide a preliminary examination of the effects of information management, specifically, the provision of nutrient information and the maintenance of information consciousness, on the job satisfaction of Japanese accountants. Given the cultural differences that exist, the relationships between nutrient information and the elements of information consciousness previously found may differ. Data were collected from 220 Japanese accountants. The results of this study indicate that the constructs representing nutrient information and information consciousness are present and important to job satisfaction. Theoretical and practical implications are discussed.

Research Notes, The Impact of Age on the Job Satisfaction of Accountants

Analyses the effects of age on the level of job satisfaction of accountants in Singapore. Four categories of accountants namely, government auditors, internal auditors, non‐auditor accountants, and external auditors were identified according to the nature of work performed by each, i.e. job‐type. Results of a three‐way analysis of variance (ANOVA) show that both age and job type, taken individually, have a direct significant effect on job satisfaction. In addition, there is also an interaction effect between age and job‐type on job satisfaction. In general, older accountants are more satisfied with their jobs than their younger counterparts. However their satisfaction increases at varying rates depending on their job types.

Gender effects on the job satisfaction of accountants in Singapore

Abstract The objective of this study was to investigate the effects of gender on the job satisfaction of accountants in Singapore. A questionnaire comprising the Job Descriptive Index (Smith et al. 1969) and several demographic questions (including gender, age, and job type) was administered to 1130 Singaporean government auditors, internal auditors, non-auditors, and external auditors. A total of 608 responses were received, a response rate of 53£8%. The results indicated that generally accountants are satisfied with their jobs, and that gender does not affect the job satisfaction directly. However, the interaction effect of gender and age was statistically significant. Overall, older male accountants were more satisfied than older female accountants and younger female accountants were more satisfied than their male counterparts. For those accountants who were 25 to 35 years old, the men were more satisfied than the women.

A Note on the Job Satisfaction of Accountants in Large and Small CPA Firms

During the past decade, a number of studies have been made of managerial on-the-job satisfaction, Most of these have been conducted using samples from occupationally heterogeneous groups of managers such as those from production, marketing, personnel, sales, and finance. Except for one recent study, managers from public accounting firms have been omitted from consideration.' The purpose of this note is to report on the results of a questionnaire which was designed to determine the effect on job satisfaction of the accountant's level within the organizational hierarchy in large and small CPA firms. The results should prove useful to (1) executives interested in providing a positive atmosphere for productive and high quality work; (2) accounting studies concerned with the psychological rewards of working as a CPA; and (3) researchers interested in determining whether those in professional occupations are similar to nonprofessionals in the attainment of job satisfaction.