scholarly journals Accountancy as a Meaningful Work. Main Determinants from a Job Quality and Optimization Algorithm Approach

2021 ◽  
Vol 13 (16) ◽  
pp. 9308
Author(s):  
José-Joaquín del-Pozo-Antúnez ◽  
Horacio Molina-Sánchez ◽  
Francisco Fernández-Navarro ◽  
Antonio Ariza-Montes

The primary purpose of the accounting profession is to provide quality information to the market that facilitates the allocation of resources. The context in which it operates must attend to some stressors that can affect the professional’s meaning of the work. Meaningful work (MW) is based on the concept of valuable work and work well done, so it is directly related to the concept of quality at work, which is a constant concern in the accounting profession. The method used to determine meaningful work identifies the set of job quality indexes, as defined by the European Working Conditions Survey (EWCS), related to the MW. This paper has used an integer programming genetic algorithm (GA) to determine the JQIs and the statistically significant combinations. The findings showed that JQIs, skills development and discretion (SD), and physical environment (PE) positively and intensely relate to MW. Likewise, reduction of the work intensity (WI) and improvement of the social environment (SE) are related in the same direction as the MW. On the other hand, the results showed different indicator weightings depending on the age of the accountants. This paper shows the importance that accountants attribute to professional competence and how, throughout their careers, the JQI that most relate to MW is changing, from a social vision to preferences where the care of personal time also prevails.

Author(s):  
María Cascales Mira

AbstractThis article deals with the development of a new model for measuring job quality based on the intrinsic components of work, an European Intrinsic Job Quality Index. The objective is measure job quality on the basis of the characteristics inherent to the labour activity itself, and not from its financial rewards. First, we review the existing literature on current measurement models and justify the need for an index of this nature. Secondly, we explain the fundamental methodological decisions adopted for the construction of the index, and present the descriptive model, the indicators that make up each dimension, and the empirical model. Finally, we present the index scores by European Union countries within the framework of institutional theories. In this work, we have used a quantitative methodology, based on social indicator systems, and it has been carried out mainly with data from the European Working Conditions Survey (2015). The fundamental contribution of this article is the construction of a new model for measuring the quality of work, robust, valid and reliable, which will allow us to monitor the intrinsic job quality of the member countries, and thus provide relevant information that contributes to the framework of public policies.


2012 ◽  
Vol 2 (4) ◽  
pp. 135 ◽  
Author(s):  
Tomi Oinas ◽  
Timo Anttila ◽  
Armi Mustosmäki ◽  
Juoko Nätti

Previous empirical research has pointed out that Nordic countries are distinguished from the rest of Europe in terms of job quality. On the other hand, it has been debated whether, in the longer run, the Nordic welfare state is able to insulate workers from globalization effects. This article investigates whether Nordic countries have retained their advantageous position concerning job quality compared with other EU countries. Empirical analyses are based on the European Working Conditions Survey collected in 1995, 2000, 2005, and 2010. We use data on employees in the 15 member states of the EU prior to enlargement in 2004 (n = 61,457). The results partly confirm previous findings of high job quality in the Nordic countries. However, there are clear differences between Nordic countries. To be precise, Denmark stands out from the rest of Europe and other Nordic countries with its higher level of job quality.


Work ◽  
2014 ◽  
Vol 49 (1) ◽  
pp. 143-161 ◽  
Author(s):  
Vanessa Puig-Barrachina ◽  
Christophe Vanroelen ◽  
Alejandra Vives ◽  
José Miguel Martínez ◽  
Carles Muntaner ◽  
...  

Author(s):  
Georges Steffgen ◽  
Philipp E. Sischka ◽  
Martha Fernandez de Henestrosa

(1) Background: Job quality is a multidimensional and elusive concept that is back in vogue among social scientists and policymaker. The current study proposes a new job quality approach that is compared with the European Working Conditions Survey framework and structured with the help of the Job Demands-Resources model. Two new measures of job quality, the Quality of Work Index (QoW) and the Quality of Employment Index (QoE) are developed and validated in three different languages (German, French, Luxembourgish). The QoW is composed of 43 items, focusing on four areas of work—work intensity, job design, social conditions, and physical conditions (subdivided in eleven components)—which are particularly important for employees’ well-being. The QoE is composed of 13 items that cover training opportunities, career advancement, job security, employability, work life conflict, and income satisfaction. (2) Methods: Data were collected via computer-assisted telephone interviews in a representative sample of 1522 employees working in Luxembourg (aged 17–67 years; 57.2% male). (3) Results: Confirmatory factor analysis confirmed the proposed factors structure and scalar measurement invariance for the three different language versions. Internal consistencies were satisfactory for all subscales (Cronbach’s α between 0.70 and 0.87). Correlations and hierarchical regression analyses with different psychological health measures (i.e., burnout, general well-being, psychosomatic complaints, work satisfaction, vigor) and subjective work performance confirmed the construct validity of the new instruments. (4) Conclusions: The QoW and the QoE are globally and on the level of the sub-categories effective tools to measure job quality, which could be used to compare job quality between organizations and different countries. Furthermore, the current study confirms associations between the different components of the QoW and QoE and employees’ health.


2021 ◽  
Vol 13 (23) ◽  
pp. 13139
Author(s):  
Yi-Jung Wu ◽  
Xiaojie Xu ◽  
Jingying He

This research aims to explore the relationships between gender, educational attainment, and job quality, including work autonomy, work intensity, and job satisfaction across Germany, Sweden, and the UK. The European Working Conditions Survey 2015 was used to achieve this research objective. Descriptive statistics and multivariate regression analysis were used to determine how educational level plays an important role in creating gender differences in job quality across three countries. The findings show that receiving postsecondary education can improve work autonomy for both German and Swedish women. However, postsecondary education has different impacts on gender gaps in job quality in these countries. While postsecondary education lowers the gender gap in work autonomy and intensity in Sweden, postsecondary education increases the gender gap in work autonomy and intensity in Germany. Postsecondary education does not significantly decrease gender differences in job satisfaction in Germany or Sweden or any of our job quality measures in the UK. These findings challenge the commonly held belief that higher education has a positive effect on job quality. In fact, gender norms and national institutional factors may also play important roles in this relationship.


2020 ◽  
Vol 12 (21) ◽  
pp. 8797 ◽  
Author(s):  
Purificación López-Igual ◽  
Paula Rodríguez-Modroño

Telework and ICT-based mobile work (TICTM) arrangements have emerged in response to technological changes driven by digitalisation, increasing flexibility within the labour market, and globalisation. As telework becomes more widespread, these flexible models of work are rapidly expanding to new categories of employees, changing the factors traditionally found to be important for telework eligibility. The aim of this study is to gain a deeper understanding of new profiles of teleworkers, examining main factors that increase or decrease the likelihood of different TICTM arrangements. We apply multinomial logistic regression models to a sample of more than 20,000 workers from the 6th European Working Conditions Survey. Our findings confirm the heterogeneity in the profiles of teleworkers, particularly distinguishing by TICTM arrangement. Occasional teleworkers are usually male managers or professionals, but a relevant percentage of highly mobile teleworkers are technicians and associate professionals, while clerical support workers amount to a large group of home-based teleworkers. The majority of occasional and highly mobile teleworkers are still men, but this can no longer be said of home-based teleworkers. The correlations between telework and permanent contracts, full-time jobs, and living in urban areas are weak, showing that TICTM is spreading into more precarious, temporary, and lower-paid jobs, especially among home-based teleworkers and highly mobile teleworkers.


Urban Studies ◽  
2021 ◽  
pp. 004209802110074
Author(s):  
Paula Rodríguez-Modroño

This article looks into the new production dynamics and workspaces related to urban change by examining a rising group of workers: self-employed women who have started their own businesses or freelance activities from home or coworking spaces. This empirical study applies an intersectional approach to examine the job satisfaction and work–life balance of home-based workers according to employment status, gender and generation by means of a mixed-method approach, combining the statistical analysis of a dataset of 43,850 workers from the European Working Conditions Survey with in-depth interviews. The findings reveal that work intensity, working time quality and prospects depend more on an individual being self-employed than on being home-based; however, earnings and time devoted to care work are strongly shaped by working from home. Moreover, the profiles of home-based self-employed workers were completely different by gender and age. Although millennials (i.e. those born between 1980 and 1995) differ significantly from previous generations, gender inequality also prevails among the young. Combining working at home with coworking could be a solution to offset the lack of interactions and social capital of home-based entrepreneurs and to increase their earnings.


2020 ◽  
pp. 102425892095883
Author(s):  
Agnieszka Piasna ◽  
Marcello Pedaci ◽  
Jan Czarzasty

This article investigates the relationship between job quality features of the primary job and the propensity to engage in multiple paid activities. The analysis covers workers from 28 European countries using data from the EWCS (European Working Conditions Survey) 2010-2015. The results show that workers experiencing economic and job insecurity in their primary job are more likely to engage in additional paid employment. Multiple jobholders (MJHs) report higher work pressure and more unsocial hours in their main jobs, but also more control over and flexibility in working hours, more autonomy and a wider scope for exercising skills, the latter largely explained by compositional factors. Moreover, the evidence shows that experiences of work diverge among multiple jobholders, and they can be classified into six clusters based on the quality of their primary job. This points to a variety of motivations and factors that encourage multiple jobholding. Finally, we find a considerable cross-country variation in job quality among multiple jobholders, with worse outcomes in more segmented labour markets with a higher proportion of non-standard employment.


Author(s):  
Agnès Parent-Thirion ◽  
Isabella Biletta ◽  
Jorge Cabrita ◽  
Oscar Vargas ◽  
Greet Vermeylen ◽  
...  

2019 ◽  
Vol 34 (3) ◽  
pp. 281-306 ◽  
Author(s):  
Colin C Williams ◽  
Ioana Alexandra Horodnic

Although it is widely held that working conditions in the informal economy are worse than in the formal economy, little evidence has been so far provided. The aim of this article is to fill this lacuna by comparing the working conditions of informal employees with formal employees using the 2015 European Working Conditions Survey. Multilevel mixed-effects logistic regression analysis provides a nuanced and variegated appreciation of which working conditions are worse for informal employees, which are no different, and which are better for informal than formal employees. The article concludes by discussing the theoretical and policy implications.


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