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

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ashish Varma ◽  
Gunjan Malhotra

Purpose This 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/approach Primary 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. Findings The 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/value The 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.

2020 ◽  
Vol 8 (08) ◽  
pp. 1912-1923
Author(s):  
Wahyudi Fitriyanto ◽  
Andi Sularso ◽  
Diah Yulisetiarini

University of Jember is a large State University with many students registered at Jember University, with the large number of students, it needs teaching staff (lecturers) and education staff in their daily education activities. Teaching and learning activities at the University of Jember starts from early morning hours until the evening so that impact on the workload of educational staff. At work, most people begin to feel there is something else that must be considered in addition to work, namely daily life. Lack of work-life balance is one of the triggers for stress. When an individual does not maintain balance and work too much in an organizational setting, this can lead to psychological and behavioral consequences, as well as low job satisfaction as a result of his/her productivity will also be low. This study aims to analyze mediating effect of Work Life Balance on the relationship between Workload and Job Satisfaction of Employees in Education Contract Staff at the University of Jember. The data used in this study are primary data using questionnaires on 106 respondents determined using purposive sampling technique. Researcher determines the sample taken is the University of Jember education contract staff who work more than 1 year and have shifts work schedules outside regular working hours several days a week. The analytical method used is Structural Equation Modeling (SEM) analysis. The results showed that workload and Work life balance had a significant effect on job satisfaction of Education Contract Employees at Jember University.


2018 ◽  
Vol 29 (77) ◽  
pp. 194-212 ◽  
Author(s):  
Guilherme Eduardo de Souza ◽  
Ilse Maria Beuren

ABSTRACT This study analyzes the impact of a Performance Measurement System (PMS) with enabling characteristics, mediated by psychological empowerment, on task performance and job satisfaction in a Shared Services Center (SSC). The literature on management controls has sought to identify elements that are capable of improving performance, and the enabling controls associated with psychological empowerment may bring new clues to this discussion. Given the ability of the context to affect individuals’ perceptions, it is important to understand the impacts of controls on satisfaction, which can lead to practices that are more aligned with their expectations and favorable results for the organization. The results of the study indicate that the characteristics of a PMS affect the motivation of individuals, so that implementing systems with enabling characteristics can contribute to employees’ perceptions regarding their control over and autonomy in their work. In the mechanistic structure of the SSC, the way in which PMSs are shaped can avoid potential adverse results from less organic structures in employees’ perceptions of psychological empowerment. A survey was conducted at a SSC located in southern Brazil, which provides administrative, financial, and accounting services. Eighty-eight of the 125 operational employees participated, corresponding to 70% of the total. The research tool used was based on the assertions of the studies conducted by Mahama and Cheng (2013), Spreitzer (1995), Tarrant and Sabo (2010), and Van Der Hauwaert and Bruggeman (2015). Structural Equation Modeling was used to test the hypotheses. Evidence drawn from the research indicates that the use of an enabling PMS can contribute to the balance needed in companies between levels of formal controls and psychological empowerment to obtain employee job satisfaction and task performance.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ashish Varma ◽  
Gunjan Malhotra

Purpose This study aims to ascertain the mediating effect of organisational commitment (OC) on the linkage between task performance (TP) and job satisfaction (JS) of accountants. Design/methodology/approach Primary data was collected through a structured questionnaire administered to accountants from India. The partial least squares structural equation modelling method was used to analyse the data. Findings The results reveal that OC mediates the linkages between TP and JS. It was also empirically confirmed that neither age nor gender of the accountant had any significant effect on the relationship between the TP and JS. Originality/value This study makes three distinct contributions. Firstly, it was empirically observed that OC mediates the linkage between TP and JS. This means that even when the accounting tasks being performed by the accountants are interesting and challenging, organisations should still invest in getting the accountants deeply committed to organisational values and goals for them to experience JS. Secondly, this focus on commitment is independent of gender and age differences. Accountants at all levels and of both genders would experience higher levels of JS once they are more committed to the organisation. Finally, this study has ramifications for global accounting professional practices, as accounting firms from the USA and the European Union have been outsourcing their services to firms in countries such as India.


2019 ◽  
Vol 6 (2) ◽  
pp. 1-6
Author(s):  
Mehwish Iftikhar ◽  
Sheraz Khan

Empowerment has never been something handed from one person to another or passed from employer to employee but it is a complex process, which needs a vivid vision and clear understanding for managers and employees. It is a technique and tool for the retention of employees.This quantitative study is done to examine the affect of organisational empowerment on turnover intensions by way of mediation of job satisfaction and affective commitment.Direct and indirect affects of variables are examined while conducting the study among employees of Hattar industries located in Punjab, Pakistan.Cross sectional design is addopted and primary data is collected through standardised questionnaires on five point likert scale. A total of 220 employees working at middle level management of Hattar industries, were chosen randomly. Correlation is applied in order to findout the strength of relationship between variables.The data was analysed on the basis of SEM (structural equation modeling) technique by using AMOS. Findings depicted the positive relationship between organizational empowerment with the variables job satisfaction and affective commitment. The result also indicates that there is a significant mediating influence of job satisfaction and affective commitment in the relationship between organizational empowerment and turnover intensions. Practical/managerial implications of this study revealed that organizations should foster to give empowerment to their workers if they want to retain them so that, they will be satisfied enough, will remain committed to work and will have lower intensions to leave the job that will better contribute in boosting up the overall performance of the organization.


2018 ◽  
Vol 9 (2) ◽  
pp. 1-17
Author(s):  
Aldo Winata

Jakarta is the place where the largest number of land transportation in Indonesia, according to Djarot in Kompas.com article, vehicles every day increased about 1500 units. And according to an article from Liputan 6, revenue from conventional taxi drivers dropped dramatically after the entry of online transport by 40-50% during 2016 due to the entry of online transport. Conventional taxi companies must immediately anticipate this phenomenon so that their human resources can survive in the company. The purpose of this research are first, to know is there a positive effect from professionalism factors to organizational commitment and job satisfaction. Second, to know job satisfaction factors have a positive effect to organizational commitment. And the last is to know is there a positive effect from rewards factors to job satisfaction and organizational commitment’s factors. This research uses descriptive method with non-probability method. Through judgmental sampling technique, primary data collection was obtained from questionnaire distribution to conventional taxi driver of Soekarno-Hatta Airport. The data has been collected and then obtained by using Structural Equation Modeling (SEM). The result of this research indicates that there is positive influence from professionalism to organizational commitment but the data do not support the hypothesis, there is positive influence from professionalism to job satisfaction, but there’s negative effect between job satisfaction and organizational commitment, there is positive relation of rewards to job satisfaction, Finally there is a positive effect of rewards on organizational commitment. Keywords: organizational commitment, professionalism, rewards, job satisfaction, ecommerce, conventional taxi driver.


2019 ◽  
Vol 12 (2) ◽  
Author(s):  
Syed Tanveer Hussain Shah ◽  
Syed Mohsin Ali Shah ◽  
Junaid Athar Khan

A very important aspect of HRD research is Workplace Learning (WPL). WPL is very important considering its role in the development of skills and abilities of employees. Since employees are a crucial asset for organizations to achieve competitive advantage. Therefore, organizations must ensure continuous learning of their employees. This research was aimed at the investigation of the antecedent role of Psychological Empowerment (PE) for WPL. Using a quantitative approach, primary data was collected from 241 employees of 153 SMEs in Pakistan. Data was analyzed through Structural Equation Modeling (SEM) by using PLS-SEM. The results of the study indicated that PE did play the role of an antecedent of WPL. Furthermore, Informal learning appeared as the most important form of WPL, followed by incidental and formal learning in SMEs in Pakistan. Keywords: Psychological empowerment; self-efficacy; workplace learning; self-determination; PLS-SEM.


2020 ◽  
Vol 4 (4) ◽  
pp. 55-74
Author(s):  
Faqeer Muhammad ◽  
Kifayat Ullah ◽  
Rehmat Karim

This study aims to explore the influence of Natural Resources and Environment (NRE), Politico-Economic Conditions (PEC) on Tourist Behavioral Intension (TBI) in Hunza, Pakistan. The study further investigates the mediating role of Tourist Satisfaction (TS) on the given variables. Partial Least Square Structural Equation Modeling (PLS-SEM) technique has been applied to conceptualize the research frame and to test the proposed hypotheses. Primary data was collected by using convenient sampling technique for analysis from 220 tourists who visited tourism nucleus sites of Hunza. The finding of the study reveals that Natural resources and Environment, Politico-and Economic Conditions have a significant positive impact on Tourist’s Behavioral Intensions. Moreover, Tourist’s Satisfaction partially mediates the positive relationships among Natural Resources and Environment, Political & Economic Conditions and Tourist’s Behavioral Intensions. The findings of the study extend the understanding that presence of natural resources along with healthy environment and stable political & economic conditions of a destination are the key determinants for sustainable tourism development.


2018 ◽  
Vol 5 (2) ◽  
pp. 37-49
Author(s):  
Wahyu Yulianto

The study purpose is to analyse the impact of training, competence, motivation and leadership towards performance either directly or through job satisfaction as a mediator variable. As many as 55 staff are considered as respondents in this research, and census method is used as the sampling method. Primary data in this study were collected through questionnaires and analyzed using Likert Scale. Secondary data are obtained from the organization structure Sukamandi Apparatus Training Centre (BDA), performance appraisal, staff attendance, information system and personnel management. Structural Equation Modeling Analisis of Moment Structures (SEM-AMOS) is used to process and analyze data. This study shows staff with high education, competence and leadership have a significant effect on performance, While the job satisfaction is significant in mediating the influence of training, competence and leadership on performance. Next on the employee with low education, training, competence, motivation and leadership have a significant influence on performance, while job satisfaction is significant in mediating the effect of competence and leadership on staff performance.   Keywords:  training, competence, motivation, leadership, job satisfaction, performance


2020 ◽  
Vol 13 (1) ◽  
pp. 35
Author(s):  
Guang-Wen Zheng ◽  
Abu Bakkar Siddik ◽  
Mohammad Masukujjaman ◽  
Syed Shah Alam ◽  
Alvina Akter

The unsustainable operations of producers account for significant carbon emission and subsequent adverse impacts on nature. This study aims to identify the factors that influence consumers’ green buying behavior. The research focuses on the exploratory testing of theories using standardized questionnaires and interviews. Using a convenience selection approach, questionnaire surveys were used to gather primary data from a sample size of 305. The sample demographic reflects people who often make purchases; data were also obtained from shopping centers and elsewhere. The hypothesis testing of variables measured via five-point Likert scale questions was performed using structural equation modeling. We applied closed-ended questions relating to green buying behavior for the convenience of respondents. The empirical result established the effects of attitude, perceived severity of environmental problems, environmental concern, and subjective norms on Bangladeshi consumers’ green buying behavior. Additionally, it was discovered that attitude mediates the association between the perceived environmental responsibility and green buying behavior. Therefore, the government should play a constructive role in educating the public and promoting green business initiatives through improved coordination and legislative intervention.


2012 ◽  
Vol 40 (6) ◽  
pp. 1045-1056 ◽  
Author(s):  
Xiao-Wei Guo

Production deviance is 1 of 5 dimensions of counterproductive work behaviors (CWB). Based on data collected from 362 employees of Chinese enterprises, I examined the predictive effect of Confucian values on production deviance and the mediating effect of job satisfaction on the relationship between Confucian values and production deviance using structural equation modeling. I analyzed 3 factors of production deviance: work sabotage, slackness, and withdrawal. Confucian values were found to have a significant negative impact on these factors. Furthermore, job satisfaction was found to partially mediate the relationship between Confucian values slackness and withdrawal, but not work sabotage.


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