The impacts of physical, psychological and environmental factors on employee job satisfaction among public accounting professional in Malaysian university

The issue of employees’ job satisfaction among public accounting professionals has become a very critical issue for employers as it might affect the quality, productivity, and sustainability of public accounting firms in today’s economy and business environment. Therefore, this research was attempte...

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Main Authors: Koh, Sze Yin, Ong, Tze San, Samuel, Adedeji Babatunji
Format: Article
Language:English
Published: Asia-Pacific Management Accounting Association, Accounting Research Institute & Faculty of Accountancy and UPENA, Universiti Teknologi MARA 2017
Online Access:http://psasir.upm.edu.my/id/eprint/63138/1/The%20impacts%20of%20physical%2C%20psychological%2C%20and%20environmental%20factors%20on%20employees%20job%20satisfaction%20among%20public%20accounting%20professionals%20in%20Malaysia.pdf
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author Koh, Sze Yin
Ong, Tze San
Samuel, Adedeji Babatunji
author_facet Koh, Sze Yin
Ong, Tze San
Samuel, Adedeji Babatunji
author_sort Koh, Sze Yin
collection UPM
description The issue of employees’ job satisfaction among public accounting professionals has become a very critical issue for employers as it might affect the quality, productivity, and sustainability of public accounting firms in today’s economy and business environment. Therefore, this research was attempted to provide insights on the variables influencing job satisfaction. Besides that, this research paper was also aimed at exploring whether job satisfaction plays a role in mediating the relationship between the six factors, organizational commitment, and employees’ loyalty. For data collection, a structured questionnaire was developed and a total of 103 responses were received from accountants, auditors, tax advisors, consultants and secretaries. Furthermore, the four step regression analysis was employed in this study in order to evaluate the mediating role of job satisfaction. The results have revealed that all the six variables (remuneration, relations with supervisors & co-workers, job security, job promotion, management/leadership style, and organizational culture) are significant factors in explaining the job satisfaction among public accounting professionals. Moreover, the findings have also shown that job satisfaction significantly mediates not only the relationship between supervisors & co-workers and organizational commitment, but also the relationship between job security and employees’ loyalty. These results have provided insight for public accounting firms in overcoming the issues of job satisfaction among their employees.
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spelling upm.eprints-631382019-12-02T14:42:38Z http://psasir.upm.edu.my/id/eprint/63138/ The impacts of physical, psychological and environmental factors on employee job satisfaction among public accounting professional in Malaysian university Koh, Sze Yin Ong, Tze San Samuel, Adedeji Babatunji The issue of employees’ job satisfaction among public accounting professionals has become a very critical issue for employers as it might affect the quality, productivity, and sustainability of public accounting firms in today’s economy and business environment. Therefore, this research was attempted to provide insights on the variables influencing job satisfaction. Besides that, this research paper was also aimed at exploring whether job satisfaction plays a role in mediating the relationship between the six factors, organizational commitment, and employees’ loyalty. For data collection, a structured questionnaire was developed and a total of 103 responses were received from accountants, auditors, tax advisors, consultants and secretaries. Furthermore, the four step regression analysis was employed in this study in order to evaluate the mediating role of job satisfaction. The results have revealed that all the six variables (remuneration, relations with supervisors & co-workers, job security, job promotion, management/leadership style, and organizational culture) are significant factors in explaining the job satisfaction among public accounting professionals. Moreover, the findings have also shown that job satisfaction significantly mediates not only the relationship between supervisors & co-workers and organizational commitment, but also the relationship between job security and employees’ loyalty. These results have provided insight for public accounting firms in overcoming the issues of job satisfaction among their employees. Asia-Pacific Management Accounting Association, Accounting Research Institute & Faculty of Accountancy and UPENA, Universiti Teknologi MARA 2017-12 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/63138/1/The%20impacts%20of%20physical%2C%20psychological%2C%20and%20environmental%20factors%20on%20employees%20job%20satisfaction%20among%20public%20accounting%20professionals%20in%20Malaysia.pdf Koh, Sze Yin and Ong, Tze San and Samuel, Adedeji Babatunji (2017) The impacts of physical, psychological and environmental factors on employee job satisfaction among public accounting professional in Malaysian university. Asia-Pacific Management Accounting Journal, 12 (2). 129 - 156. ISSN 1675-3194 http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/719
spellingShingle Koh, Sze Yin
Ong, Tze San
Samuel, Adedeji Babatunji
The impacts of physical, psychological and environmental factors on employee job satisfaction among public accounting professional in Malaysian university
title The impacts of physical, psychological and environmental factors on employee job satisfaction among public accounting professional in Malaysian university
title_full The impacts of physical, psychological and environmental factors on employee job satisfaction among public accounting professional in Malaysian university
title_fullStr The impacts of physical, psychological and environmental factors on employee job satisfaction among public accounting professional in Malaysian university
title_full_unstemmed The impacts of physical, psychological and environmental factors on employee job satisfaction among public accounting professional in Malaysian university
title_short The impacts of physical, psychological and environmental factors on employee job satisfaction among public accounting professional in Malaysian university
title_sort impacts of physical psychological and environmental factors on employee job satisfaction among public accounting professional in malaysian university
url http://psasir.upm.edu.my/id/eprint/63138/1/The%20impacts%20of%20physical%2C%20psychological%2C%20and%20environmental%20factors%20on%20employees%20job%20satisfaction%20among%20public%20accounting%20professionals%20in%20Malaysia.pdf
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