IDEAS home Printed from https://ideas.repec.org/a/boh/actaub/v18y2015i1p17-29.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/acta-2016-0002
    Download Restriction: no

    References listed on IDEAS

    as
    1. C. Allen Clabaugh & Gary S. Monroe & Geoffrey N. Soutar, 2000. "Supervisory Factors Affecting Job Satisfaction in Public Accounting Firms," Australian Accounting Review, CPA Australia, vol. 10(20), pages 65-72, March.
    2. William E. Shafer & Zhihong Wang, 2010. "Effects of ethical context on conflict and commitment among Chinese accountants," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(4), pages 377-400, April.
    3. Aranya, N. & Pollock, J. & Amernic, J., 1981. "An examination of professional commitment in public accounting," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 271-280, October.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Accountants; Causes of conflicts; Costs of conflicts; Discourse analysis; Job satisfaction; Robbins classification of causes of conflicts;

    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

    Statistics

    Access and download statistics

    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:boh:actaub:v:18:y:2015:i:1:p:17-29. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Tereza Š ástková). General contact details of provider: http://edirc.repec.org/data/efjcucz.html .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.