The indirect impact of satisfaction on accounting professionals’ performance: tunisian context

Abstract

The present research work aimed to emphasize the impact of satisfaction on the performance of accounting professionals, namely Chartered accountants, chartered accountant trainees and accountants. The study was applied to 224 accounting professionals, distributed as follows: 90 chartered accountants, 69 chartered accountant trainees and 65 accountants working in accounting firms. The study proposes a moderation model and a detailed analysis of how career stages play a moderating role between job satisfaction and performance of accounting professionals. In fact, the study observes complex effects of the career stages on the relationship between satisfaction, organizational commitment and job performance. However, using the two-Stage least squares (TSLS) method with a bootstrapping of 50 replications, the study notices that the moderating effect of the career stages was remarkable only among chartered accountants. Moreover, the study applies a Fuzzy set qualitative comparative analysis (FsQCA) and finds several equifinal configurations associated with organizational engagement and job performance. The study helps better understand the mediating effect of organizational engagement as a solution and a necessary condition for job performance.