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Impact of Job Satisfaction and Personal Values on the Work Orientation of Chinese Accounting Practitioners

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  • George Lan
  • Chike Okechuku
  • He Zhang
  • Jianan Cao

Abstract

This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997 ) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) developed by Smith et al. (The Measurement of Satisfaction in Work and Retirement. Rand McNally, Skokie, IL, 1969 ) and personal values were measured by the Schwartz Value Questionnaire Survey (Schwartz, Adv Exp Social Psychol 25, 1–65, 1992 ). Our sample consisted of 370 accounting practitioners from six major cities in China; 268 were females and 102 were males. We found that 41.9 % of the respondents viewed their work as a career, 37.6 % as a calling and 20.5 % as a job and that job satisfaction to be the highest among the “calling” group and lowest among the “job” group. There were no significant gender differences in the work orientation of the respondents. Our study showed that the value types achievement and hedonism and satisfaction with promotion were significant predictors of the career orientation, while the value type benevolence and satisfaction with the present job were predictors of the calling orientation. Dissatisfaction with work was the major predictor of the job orientation. Furthermore, length of employment was positively associated with both the calling and job orientation, but negatively associated with the career orientation. Copyright Springer Science+Business Media Dordrecht 2013

Suggested Citation

  • George Lan & Chike Okechuku & He Zhang & Jianan Cao, 2013. "Impact of Job Satisfaction and Personal Values on the Work Orientation of Chinese Accounting Practitioners," Journal of Business Ethics, Springer, vol. 112(4), pages 627-640, February.
    • Handle: RePEc:kap:jbuset:v:112:y:2013:i:4:p:627-640
    DOI: 10.1007/s10551-012-1562-5
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    References listed on IDEAS

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    1. Shaozhuang Ma & Virginia Trigo, 2008. "Winning the War for Managerial Talent in China: An Empirical Study," Chinese Economy, Taylor & Francis Journals, vol. 41(3), pages 34-57, May.
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    3. George Lan & Zhenzhong Ma & JianAn Cao & He Zhang, 2009. "A Comparison of Personal Values of Chinese Accounting Practitioners and Students," Journal of Business Ethics, Springer, vol. 88(1), pages 59-76, April.
    4. David Fritzsche & E. Oz, 2007. "Personal Values’ Influence on the Ethical Dimension of Decision Making," Journal of Business Ethics, Springer, vol. 75(4), pages 335-343, November.
    5. Jeanne H. Yamamura & Yvonne E. Stedham & Michimasa Satoh, 2004. "Accountants in Japan: culture, organisational factors and job satisfaction," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 1(1), pages 85-102.
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    3. Michaelson, Christopher, 2015. "Accounting for meaning: On §22 of David Foster Wallace's The Pale King," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 54-64.
    4. Lotte Staelens & Sam Desiere & Céline Louche & Marijke D’haese, 2018. "Predicting job satisfaction and workers’ intentions to leave at the bottom of the high value agricultural chain: Evidence from the Ethiopian cut flower industry," Post-Print hal-04352116, HAL.
    5. Staelens, Lotte & Louche, Céline & D’Haese, Marijke, 2014. "Understanding job satisfaction in a labor intensive sector: Empirical evidence from the Ethiopian cut flower industry," 2014 International Congress, August 26-29, 2014, Ljubljana, Slovenia 182815, European Association of Agricultural Economists.

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