The Impact of Intrinsic Satisfaction Factors on Affective, Normative, And Continuance Commitment of Accounting Professionals in Tunisia

Research question- The objective of the present research work was to examine the effect of the intrinsic determinants of satisfaction on the accounting professionals’ organizational commitment (OC) in Tunisia. Motivation- Only few works have focused on the accounting profession. As a result, our research aimed to bridge this gap in the literature and focus on accounting professionals. Idea- Our study aimed to examine the effect of intrinsic determinants of satisfaction on accounting professionals’ affective, normative, and continuance commitments in Tunisia. Data- As part of the research, we chose to use two administration methods: face-to-face and internet surveys. The methodology was applied to 180 accounting professionals. Out of 204 accounting professionals, we received 192 responses. A total of 12 questionnaires were rejected due to missing data. Thus, 180 collected questionnaires were considered. Tools- To the ends of our research, we relied on the principal component analysis to reduce the items to a limited number of components. The three dimensions of OC, i.e., affective, normative, and continuance, were assessed concurrently to present the existing interactions for each equation. This choice is justified by the presence of a high endogeneity risk between the intrinsic factors and each dimension. To surmount this problem, the simultaneous equation model was estimated by means of the seemingly unrelated regression (SUR) approach. Findings- Our findings prove that intrinsic determinants of satisfaction, namely achievement, advancement, work itself, recognition, and growth, have a positive and significant effect on the three dimensions of OC. Contribution- Our findings contribute to a better understanding of the effect of intrinsic determinants of satisfaction on the three dimensions of OC of accounting professionals.