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Promoting work Engagement in the Accounting Profession: a Machine Learning Approach

Author

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  • Jose Joaquin Pozo-Antúnez

    (Universidad Loyola Andalucía)

  • Horacio Molina-Sánchez

    (Universidad Loyola Andalucía)

  • Antonio Ariza-Montes

    (Universidad Loyola Andalucía)

  • Francisco Fernández-Navarro

    (Universidad Loyola Andalucía)

Abstract

In this paper, a non-linear multi-dimensional (machine learning-based) index for accountants that relates work engagement scores (according to accountants’ perceptions) with the seven Job Quality Indices (JQI) (proposed by Eurofound) has been proposed. The goal of the research is two-fold, namely, (i) to quantify the extent to which the JQI variables explain the work engagement scores, and (ii) to determine which JQI variables most affect the work engagement scores. The best performing regression model achieved a competitive root mean square percentage, highlighting that the selected variables primarily determine the work engagement values. Other important findings include (i) that the work engagement index is mainly influenced by the social environment index and (ii) that the skills and discretion and prospects indices are also crucial in the promotion of the work engagement of accountants. The instrument implemented could be employed by human resources practitioners to propose efficient human resources strategies that improve both individual well-being and company performance in the accounting sector.

Suggested Citation

  • Jose Joaquin Pozo-Antúnez & Horacio Molina-Sánchez & Antonio Ariza-Montes & Francisco Fernández-Navarro, 2021. "Promoting work Engagement in the Accounting Profession: a Machine Learning Approach," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 157(2), pages 653-670, September.
    • Handle: RePEc:spr:soinre:v:157:y:2021:i:2:d:10.1007_s11205-021-02665-z
    DOI: 10.1007/s11205-021-02665-z
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    References listed on IDEAS

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    Cited by:

    1. José-Joaquín del-Pozo-Antúnez & Horacio Molina-Sánchez & Francisco Fernández-Navarro & Antonio Ariza-Montes, 2021. "Accountancy as a Meaningful Work. Main Determinants from a Job Quality and Optimization Algorithm Approach," Sustainability, MDPI, vol. 13(16), pages 1-14, August.
    2. Jose Joaquin del Pozo-Antúnez & Francisco Fernández-Navarro & Horacio Molina-Sánchez & Antonio Ariza-Montes & Mariano Carbonero-Ruz, 2021. "The Machine-Part Cell Formation Problem with Non-Binary Values: A MILP Model and a Case of Study in the Accounting Profession," Mathematics, MDPI, vol. 9(15), pages 1-16, July.

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