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Causes of conflicts of Czech accountants with their superiors and job satisfaction

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  • Marcela Mucalová

    (Mendel University in Brno)

Abstract

Paper examines causes of workplace conflicts faced by Czech accountants (members of the Chamber of certified accountants) with their supervisors (clients) from the perspective of accountants, identifies impacts of conflicts on job satisfaction, and projects the impacts into possible cost effects.Results of the survey show that 72.4 % of respondents reported significant conflicts, majority (28.2 %) of them being caused by illegal requirement, 18.2 % by underestimating accountants’ profession, and 15.5 % by poor communication. Further analysis is focused on the job satisfaction of accountants in connection with perceived conflicts. Spearman’s correlation coefficient calculated in this regard reached the value -0.58, which shows a relatively strong negative correlation. Significance of the change in job satisfaction related to the significance of faced conflicts was also evaluated through Spearmans correlation coefficient as negative (-0.29). Average time lost on conflicts reached the highest values in the case of managers and independent accountants, where it also leads to the highest average costs. Paper concludes with a brief recommendation for the Chamber of Certified Accountants in terms of how to react to these findings – as far as the most frequent causes of conflicts are related to illegal requirement, underestimating accountants’ profession, poor communication, directive approach, specific attention needs to be paid to managers, not only to accountants themselves.

Suggested Citation

  • Marcela Mucalová, 2015. "Causes of conflicts of Czech accountants with their superiors and job satisfaction," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 18(1), pages 17-29.
    • Handle: RePEc:boh:actaub:v:18:y:2015:i:1:p:17-29
    DOI: 10.1515/acta-2016-0002
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    References listed on IDEAS

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    More about this item

    Keywords

    Accountants; Causes of conflicts; Costs of conflicts; Discourse analysis; Job satisfaction; Robbins classification of causes of conflicts;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General

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