IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v112y2013i4p627-640.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s10551-012-1562-5
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s10551-012-1562-5?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. Judge, Timothy A. & Larsen, Randy J., 2001. "Dispositional Affect and Job Satisfaction: A Review and Theoretical Extension," Organizational Behavior and Human Decision Processes, Elsevier, vol. 86(1), pages 67-98, September.
    4. 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.
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Shilong Wei & Yuting He & Wenxia Zhou & József Popp & Judit Oláh, 2021. "Death Reflection and Employee Work Behavior in the COVID-19 New Normal Time: The Role of Duty Orientation and Work Orientation," Sustainability, MDPI, vol. 13(20), pages 1-15, October.
    2. 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.
    3. 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.
    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lei Wang & Heikki Juslin, 2011. "The effects of value on the perception of corporate social responsibility implementation: A study of Chinese youth," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(4), pages 246-262, July.
    2. Farndale, Elaine & Scullion, Hugh & Sparrow, Paul, 2010. "The role of the corporate HR function in global talent management," Journal of World Business, Elsevier, vol. 45(2), pages 161-168, April.
    3. Isabel de la Cuétara, 2020. "Emotional Development in People with High Capacities: Induction of Emotions through Pictorial Abstraction," Sustainability, MDPI, vol. 12(15), pages 1-11, July.
    4. Selmer, Jan & Lauring, Jakob, 2013. "Dispositional affectivity and work outcomes of expatriates," International Business Review, Elsevier, vol. 22(3), pages 568-577.
    5. Elfenbein, Hillary Anger, 2007. "Emotion in Organizations: A Review in Stages," Institute for Research on Labor and Employment, Working Paper Series qt2bn0n9mv, Institute of Industrial Relations, UC Berkeley.
    6. Dewettinck, K. & Buyens, D., 2006. "Linking behavioral control to frontline employee commitment and performance: a test of two alternative explanations using motivation theories," Vlerick Leuven Gent Management School Working Paper Series 2006-13, Vlerick Leuven Gent Management School.
    7. Panteleimon Bakirtzoglou & Panagiotis Ioannou, 2017. "Job’s Satisfaction among Trainers of Public Vocational Training Institutes in Greece," Journal of Education and Vocational Research, AMH International, vol. 7(4), pages 21-30.
    8. Mahdi Moradi & Mahdi Salehi & Somayeh Saghafi, 2013. "A Study of the Influence of Field of the Study and Gender on Ethical Values: Iranian Scenario," BRAND. Broad Research in Accounting, Negotiation, and Distribution, EduSoft Publishing, vol. 4(1), pages 62-80, March.
    9. Lillian Y. Fok & Dinah M. Payne & Christy M. Corey, 2016. "Cultural Values, Utilitarian Orientation, and Ethical Decision Making: A Comparison of U.S. and Puerto Rican Professionals," Journal of Business Ethics, Springer, vol. 134(2), pages 263-279, March.
    10. Ashari Ashari & Marthin Nanere & Philip Trebilcock, 2018. "Corruption awareness and ethical decision making in Indonesia," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 570-586, June.
    11. Esra Alniacik & Charefeddine Moumen & Umit Alniacik, 2020. "The moderating role of personal value orientation on the links between perceived corporate social performance and purchase intentions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2724-2734, November.
    12. Gail Pacheco & De Wet van der Westhuizen & Don J. Webber, 2012. "The changing influence of culture on job satisfaction across Europe: 1981-2008," Working Papers 2012-06, Auckland University of Technology, Department of Economics.
    13. Wong, Poh Kam & Lee, Lena & Leung, Aegean, 2006. "Entrepreneurship by circumstances and abilities: the mediating role of job satisfaction and moderating role of self-efficacy," MPRA Paper 596, University Library of Munich, Germany.
    14. Kusumawardhani, Niken & Pramana, Rezanti & Saputri, Nurmala Selly & Suryadarma, Daniel, 2023. "Heterogeneous impact of internet availability on female labor market outcomes in an emerging economy: Evidence from Indonesia," World Development, Elsevier, vol. 164(C).
    15. Ömer Şimşek & Ebru Günlü & Ahmet Erkuş, 2012. "Occupation as a Personal Project System: Application of the Ontological Well-Being Concept to Workplace," Journal of Happiness Studies, Springer, vol. 13(2), pages 203-223, April.
    16. Santhiya Ramasamy & Karpal S. Dara Singh & Azlan Amran & Mehran Nejati, 2020. "Linking human values to consumer CSR perception: The moderating role of consumer skepticism," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1958-1971, July.
    17. Colquitt, Jason A. & Scott, Brent A. & Judge, Timothy A. & Shaw, John C., 2006. "Justice and personality: Using integrative theories to derive moderators of justice effects," Organizational Behavior and Human Decision Processes, Elsevier, vol. 100(1), pages 110-127, May.
    18. Anja Iseke, 2014. "The Part-Time Job Satisfaction Puzzle: Different Types of Job Discrepancies and the Moderating Effect of Family Importance," British Journal of Industrial Relations, London School of Economics, vol. 52(3), pages 445-469, September.
    19. Junbang Lan & Yina Mao & Kelly Z. Peng & Yong Wang, 2022. "The combined effects of positive and negative affect on job satisfaction and counterproductive work behavior," Asia Pacific Journal of Management, Springer, vol. 39(3), pages 1051-1069, September.
    20. Thomas Lange, 2021. "Job Satisfaction and Implications for Organizational Sustainability: A Resource Efficiency Perspective," Sustainability, MDPI, vol. 13(7), pages 1-17, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:112:y:2013:i:4:p:627-640. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.