Establishing the antecedents of accountant’s job satisfaction in an emerging market

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ashish Varma ◽  
Gunjan Malhotra
Keyword(s):  
Job Satisfaction ◽  
Structural Equation ◽  
Emerging Market ◽  
Mediating Effect ◽  
Primary Data ◽  
The European Union ◽  
Accounting Firms ◽  
Content Type ◽  
The Usa ◽  
Organisational Values

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.

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
Keyword(s):  
Job Satisfaction ◽  
Emerging Markets ◽  
Task Performance ◽  
Structural Equation ◽  
Psychological Empowerment ◽  
Mediating Effect ◽  
Primary Data ◽  
Equation Modeling ◽  
Business Practices ◽  
Content Type

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.

What makes up intentions to purchase the pioneer? A theory of reasoned action approach in India and the USA

2018 ◽  
Vol 13 (5) ◽  
pp. 734-757 ◽  
Author(s):  
Tarek Mady
Keyword(s):  
Social Norms ◽  
Purchase Intention ◽  
Structural Equation ◽  
Theory Of Reasoned Action ◽  
Reasoned Action ◽  
Dominant Role ◽  
Emerging Market ◽  
Equation Modeling ◽  
Content Type ◽  
The Usa

Purpose The purpose of this paper is to extend the research paradigm focusing on behaviorally-based first-mover advantages (FMA) by applying the widely-accepted Theory of Reasoned Action (TRA) and offers insights into differences between a mature market (USA) and an emerging market (EM) (India) regarding how intentions to purchase the pioneer are formed. Design/methodology/approach Utilizing samples of 208 USA and 194 Indian consumers, hypotheses examining the underlying beliefs, attitudes, social norms and purchasing intentions regarding pioneer brands are developed and tested using structural equation modeling. Findings Insights from the study suggest the TRA provides a means for assessing behaviorally-based FMAs across cultures, even as manifestations of purchase intentions differ significantly. According to the TRA and findings of this study, intentions are a function of overall attitudes and social norms. In the USA, individual attitudes were found to play a more significant role than social norms in formulating purchase intention. In India, social norms played a more dominant role in intention formation. Originality/value The study represents one of the first empirical attempts to shed light on the extent of behaviorally-based FMAs in an EM and how manifestations of intention to purchase the pioneer differ from mature markets. The study expands the behavioral paradigm of analysis to include one of the most sought-after EMs today (India) and provides one of the first empirical studies to utilize the TRA in addressing behaviorally-based FMAs.

Professionalism, rewards, job satisfaction and organizational commitment amongst accounting professionals in Uganda

2014 ◽  
Vol 4 (2) ◽  
pp. 134-157 ◽  
Author(s):  
Samuel K. Sejjaaka ◽  
Twaha K. Kaawaase
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Public Sector ◽  
Work Experience ◽  
Structural Equation ◽  
Emerging Market ◽  
Measurement Scales ◽  
Market Conditions ◽  
Content Type ◽  
Private And Public

Purpose – The purpose of this paper is to examine the extent to which the constructs of professionalism (Hall, 1968), rewards (Bartol, 1979) and job satisfaction (Stamps and Piedmonte, 1986; Hampton and Hampton, 2004) can be used as valid predictors of organizational commitment (Porter et al., 1974) in an emerging economy context. Design/methodology/approach – Using pre-existing scales for these constructs, the authors collected data from 277 ICPAU licensees’ and carried out a factor analysis to examine their validity. Given the relevance of the organizational-professional conflict (OPC) debate to performance in public and private sector organizations, the authors use ANOVA to assess whether there are significant differences between CPAs in the private and public sectors. We also develop a structural equation model to assess the extent to which organizational commitment can be explained by professionalism, rewards and job satisfaction. Findings – The findings show that the four scales can be used as valid measures in an emerging market environment, albeit with some modifications. The correlations between the study variables are significant (p<0.01) but weak. There are also no significant differences between the scores of private and public sector Certified Public Accountant (CPAs) on professionalism, rewards and organizational commitment. However, there is significantly lower job satisfaction amongst CPAs employed in the public sector. The authors also find that job satisfaction is the best predictor of organizational commitment. Professionalism and rewards are weak predictors of organizational commitment. The fitted model shows that there is a weak fit between organizational commitment and professionalism, rewards and job satisfaction (GFI=0.86, RMSEA=0.086). Originality/value – The authors modify the extant measurement scales for use in emerging market conditions and show that with some adjustment, they are robust measures of the study variables. The paper also extends the organizational commitment (OC) debate to emerging market conditions and shows that rewards on their own are not enough to ensure organizational commitment amongst professionals. It is important to improve job satisfaction through more enriching work experience.

scholarly journals The mediating influence of service failure explanation on customer repurchase intention through customers satisfaction

2016 ◽  
Vol 8 (4) ◽  
pp. 516-535 ◽  
Author(s):  
Arun Kumar Tarofder ◽  
Seyed Rajab Nikhashemi ◽  
S.M. Ferdous Azam ◽  
Prashantini Selvantharan ◽  
Ahasanul Haque
Keyword(s):  
Customer Satisfaction ◽  
Structural Equation ◽  
Service Failure ◽  
Mediating Effect ◽  
Primary Data ◽  
Repurchase Intention ◽  
Content Type ◽  
Practical Tool ◽  
Customer Purchases

Purpose The purpose of this paper is to examine the effect of explanation on customer satisfaction in the service failure stage. It seeks to better understand the dynamics of consumer repurchase intention through a mediating effect of customer satisfaction. Design/methodology/approach A structured questionnaire was e-mailed to collect the primary data. With three reminders, this study managed to obtain 322 responses from customers who complained about their internet service in Malaysia. Structural equation modelling techniques were applied to examine both direct and mediating effects between variables. Findings Results reveal that all four dimensions of explanation have significant partial mediating effect on repurchase intention through customer satisfaction. Results also disclose that there is no significant relationship between excuse and customer satisfaction in service failure. Among all dimensions, reference and apology have higher influence on repurchase intention through customer satisfaction. Research limitations/implications The results are particularly valuable for managers, as it supports the role of using explanation as a practical tool for fostering positive and profitable outcomes like repeat customer purchases. Practical implications The findings of this study will help organisations rethink their explanation strategies with the eye to foster greater customer repurchase intention. Originality/value The results are particularly valuable for managers, as they support the role of using explanation as a practical tool for fostering positive and profitable outcomes like repeat customer purchases.

The Study on Work Life Balance as mediating variable of Workload and Job Satisfaction on Jember University’s Educational Contract Staff Employees

2020 ◽  
Vol 8 (08) ◽  
pp. 1912-1923
Author(s):  
Wahyudi Fitriyanto ◽  
Andi Sularso ◽  
Diah Yulisetiarini
Keyword(s):  
Job Satisfaction ◽  
Structural Equation ◽  
Work Life ◽  
Mediating Effect ◽  
Work Life Balance ◽  
Primary Data ◽  
Equation Modeling ◽  
Teaching Staff ◽  
Life Balance ◽  
The University

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.

Understanding young consumers’ tendencies regarding eco-labelled products

2017 ◽  
Vol 29 (1) ◽  
pp. 80-97 ◽  
Author(s):  
Aysu Göçer ◽  
Bengü Sevil Oflaç
Keyword(s):  
Structural Equation ◽  
Environmental Concern ◽  
Emerging Market ◽  
Mediating Effect ◽  
Environmental Knowledge ◽  
Equation Modeling ◽  
Content Type ◽  
Factors Affecting ◽  
Young Consumers ◽  
Key Dimensions

Purpose The purpose of this paper is to explore different factors influencing young consumers’ approaches to eco-labeled products in an emerging country, Turkey. Design/methodology/approach Relevant measures were adapted from the previous literature to assess key constructs on environment and eco-label perceptions. First, an exploratory factor analysis was employed for identifying the key dimensions, and then structural equation modeling was conducted for testing the research hypotheses. Findings The findings reveal that the existence of perceived environmental knowledge has an influence on eco-labeled product purchase tendencies, with environmental concern (EC) having a significant mediating effect. Practical implications This study contributes to practice by addressing perceptual factors affecting young consumers in emerging markets such as Turkey. This relationship can be utilized to increase the tendency to purchase eco-labeled products to create EC enhancing programs in education in addition to environmental knowledge leveraging ones. Besides, these findings may also be beneficial in eco-labeled product marketing efforts. Originality/value This study provides value for the literature by investigating the perception of young consumers in an emerging market specifically, and adopts a more specific eco-label focus, which it integrates with an environmental perspective.

scholarly journals CSR practices and creativity during COVID-19 pandemic in the emerging market: investigating the mediating effect of affective commitment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Abdul Alem Mohammed ◽  
Alberto Ferraris ◽  
Ciro Troise
Keyword(s):  
Structural Equation ◽  
Affective Commitment ◽  
Emerging Market ◽  
Mediating Effect ◽  
Employee Creativity ◽  
Confirmatory Factor Analyses ◽  
Content Type ◽  
Mediating Role ◽  
Current Context ◽  
Corporate Social

PurposeThis study aims to explore how corporate social responsibility (CSR) dimensions (i.e. economic; legal; ethical; philanthropic) foster employee creativity during the COVID-19 pandemic. Specifically, an attempt is made to investigate the mediating role of affective commitment to explain the above linkage.Design/methodology/approachThe survey data were collected from 167 employees in the emerging market of Saudi Arabia. The data was analysed using PLS-SEM for frequency, reliability, confirmatory factor analyses and structural equation modelling.FindingsThe CSR dimensions, particularly the ethical and philanthropic dimensions, showed both direct and indirect effects on the creativity behaviour of employees during the COVID-19 pandemic. Moreover, affective commitment mediated the relationship between the legal, ethical and philanthropic CSR dimensions and creativity behaviour.Originality/valueThis study enriches previous CSR empirical research and adds to current literature focused on the determinants of CSR dimensions' effectiveness; particularly, the research is set in a challenging scenario characterized by the pandemic. So, this paper extends previous studies by investigating under which key conditions CSR dimensions are most effective, in particular in two main directions. First, it contributes to the CSR literature by determining how various CSR dimensions influence creativity behaviour during a pandemic. Pandemics are events that occur regularly, and the COVID-19 pandemic, in particular, offers the opportunity to explore its effects on employees' behaviours in the current context. Second, the study's mediation findings contribute to new empirical evidence which suggests that affective commitment has a positive effect on the CSR dimensions of employee creativity behaviour during a pandemic in an emerging market.

The role of consumer-brand engagement towards driving brand loyalty

2019 ◽  
Vol 14 (4) ◽  
pp. 987-1005 ◽  
Author(s):  
Kishalay Adhikari ◽  
Rajeev Kumar Panda
Keyword(s):  
Relationship Quality ◽  
Brand Loyalty ◽  
Structural Equation ◽  
Final Analysis ◽  
Consumer Involvement ◽  
Mediating Effect ◽  
Primary Data ◽  
Design Strategies ◽  
Content Type ◽  
Brand Engagement

Purpose The present research attempts to empirically examine the influence of consumer-brand engagement, its potent antecedents, and relationship quality towards creating and enhancing brand loyalty of automobile brands in Indian context. Design/methodology/approach Primary data through survey questionnaires were used to gather empirical data from 443 automobile consumers, out of which 417 samples were included in the final analysis. Structural equation modelling technique was used for assessing the hypothesized direct and indirect relationships among the constructs. Findings The empirical findings exhibit consumer involvement and brand interactivity contributes positively and significantly towards consumer-brand engagement, while self-brand image congruity does not significantly influence consumer-brand engagement. Further, mediation analysis results show that relationship quality partially mediates the linkage between consumer-brand engagement and brand loyalty. Research limitations/implications The outcomes of this research may provide novel insights and contribute to the limited body of knowledge regarding consumer-brand engagement. In addition, the findings may assist the automobile brand managers and market strategists to design strategies aimed at developing long-term consumer relationships. Originality/value This empirical research assesses the mediating effect of relationship quality in the linkage between consumer-brand engagement and brand loyalty for automobile brands, and to the best of our knowledge, has not been attempted by prior researchers in this domain.

scholarly journals Does it matter where to run? Intention to participate in destination marathon

2020 ◽  
Vol 32 (7) ◽  
pp. 1475-1494
Author(s):  
Kim-Shyan Fam ◽  
Hiram Ting ◽  
Kim-Lim Tan ◽  
Kashif Hussain ◽  
Jun-Hwa Cheah
Keyword(s):  
Service Quality ◽  
Structural Equation ◽  
Emerging Market ◽  
Perceived Value ◽  
Sampling Technique ◽  
Mediating Effect ◽  
Substantial Contribution ◽  
Content Type ◽  
Intention To Participate ◽  
The Relationship

PurposeThe purpose of this study is to examine the effect of marathon enthusiasts' perceptions towards venue quality, race competition, organisation and service quality on their intention to participate in a destination marathon in the emerging region's context. It also seeks to investigate the mediating effect of perceived value and the moderating effect of intention to visit the destination on the intention to participate.Design/methodology/approachUsing purposive sampling technique, 177 valid Singapore marathon enthusiasts were sampled to look into their intention towards participating in destination marathon in Sarawak (marathon held in Kuching). The data were analysed using the partial least squares–structural equation modelling (PLS–SEM).FindingsThe results show that amongst the other determinants, perceived organisation and perceived service quality do not contribute to perceived value and intention to participate in destination marathon. Perceived value is found to mediate all path relationships except the relationship between perceived organisation and intention to participate. Moreover, the relationship between perceived value and intention to participate is significantly moderated by intention to tour Sarawak.Originality/valueThis study makes a substantial contribution to the extant literature pertaining to destination tourism and value-based marketing in an emerging market. In particular, it highlights the importance of perceived value and the relevance of destination tourism in joining a sport event on foreign soil. The use of PLS–SEM also allows a rigorous assessment of the relationships under investigation and provides better estimations of the phenomenon.

Cognitive and emotional factors contributing to green customer citizenship behaviours: a moderated mediation model

2020 ◽  
Vol 37 (6) ◽  
pp. 639-650
Author(s):  
Estelle van Tonder ◽  
Sam Fullerton ◽  
Leon T. de Beer
Keyword(s):  
Indirect Effects ◽  
Structural Equation ◽  
Mediating Effect ◽  
Content Type ◽  
Green Consumption ◽  
Emotional Factors ◽  
Moderated Mediation Model ◽  
Consumption Values ◽  
The Usa ◽  
Green Purchasing

Purpose This study aims to provide novel insight into cognitive and emotional factors contributing to green customer citizenship behaviours, as mediated by green attitudes in general and moderated by culture. Design/methodology/approach The investigation was guided by the “value attitude behaviour hierarchy” and green customer emotions, which served as a framework for understanding the mediating effect of attitude on the relationships between cognitive and emotional factors (green consumption values and emotional affinity towards nature) and customer citizenship advocacy and feedback behaviours. Data was obtained from respondents in the USA and South Korea. Multi-group confirmatory factor analysis, structural equation modelling, bootstrapping and Wald tests were performed to conclude on the model and verify the moderating effect of culture on the indirect effects established. Findings In both countries, green consumption values and emotional affinity towards nature positively influence green attitudes and stimulate feedback behaviour. Green attitudes only predict advocacy in the USA. Culture moderates the majority of the indirect effects examined. Research limitations/implications The model presents a novel approach to stimulate green advocacy and feedback behaviours and may aid firms in closing the “green gap” and co-create value with customers. Firms could profit from customers advocating the benefits of green purchasing to other customers and providing feedback on interventions required that will convince reluctant customers to make a purchase. Originality/value This study offers a multicultural perspective on the connection between a novel set of cognitive and emotional factors and green customer citizenship advocacy and feedback behaviours that may directly and indirectly influence green purchasing, value co-creation and closing of the “green gap”.

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