The job/life satisfaction relationship among professional accountants: psychological determinants and demographic differences

Abstract

A study was conducted to test the hypothesis that accountants’ spillover between job satisfaction and life satisfaction is influenced by organizational commitment, which in turn is influenced by perception of availability of job alternatives, perception of work as challenging, competing motives, significant others’ attitude toward job, and expectation of organizational outcomes. Furthermore, it was hypothesized that spillover between job satisfaction and life satisfaction can be predicted by accountants’ gender, occupational type, and occupational level, as mediated by organizational commitment and factors that influence commitment. Five international CPA firms participated in the study. A random sample of 335 CPAs within these firms was selected and a survey questionnaire was mailed to them. The response rate was 57 percent. The results provided some support for the study hypotheses.