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The Impact of Personal Satisfaction on the Environmental, Social, and Governance Practices of Chinese Accounting Managers

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  • Hok-Ko Pong

    (Faculty of Management and Hospitality, Technology and Higher Education Institute of Hong Kong, Hong Kong, China)

  • Chun-Cheong Fong

    (Faculty of Business, Macao Polytechnic University, Macau, China)

Abstract

The accounting profession plays an important role in upholding ethical standards and environmental integrity. This study examines the impact of personal life, career, and family satisfaction on the environmental, social, and governance practices of Chinese accounting professionals in Hong Kong. Drawing on the theories of moral identity and self-determination, this study hypothesises that professional ethical behaviours, such as corporate social responsibility (CSR) and environmental protection, are positively correlated with well-being in the workplace and the family and personal lives of individuals. For the research methodology, this study employs a combination of rating scales, namely, the satisfaction with life scale, the generic job satisfaction scale, the family satisfaction scale, the CSR orientation (CSRO) scale, and the environmental motive scale. The responses of 478 accounting professionals in Hong Kong were analysed. SPSS Version 26.0 was used for data analysis. Significantly positive correlations between personal satisfaction and CSRO and between personal satisfaction and motivations for environmental sustainability were detected. In contrast to family satisfaction, life and job satisfaction were more intricately correlated with enhanced CSR commitment and environmental concern. Job satisfaction was a significant predictor of both CSR commitment and environmental responsibility, although this study has limitations, including potential response biases, cultural specificity, and self-reporting inaccuracies. Ethical practices and sustainability in accounting can be significantly enhanced by improving personal well-being. Professionals in this type of work environment may enhance their ethical engagement and environmental stewardship. This study offers theoretical and practical contributions to the research on the accounting profession in Hong Kong.

Suggested Citation

  • Hok-Ko Pong & Chun-Cheong Fong, 2024. "The Impact of Personal Satisfaction on the Environmental, Social, and Governance Practices of Chinese Accounting Managers," Sustainability, MDPI, vol. 16(14), pages 1-26, July.
    • Handle: RePEc:gam:jsusta:v:16:y:2024:i:14:p:5839-:d:1431653
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    References listed on IDEAS

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