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

Listed author(s):
  • Marcela Mucalová

    ()

    (Mendel University in Brno)

Registered author(s):

    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.

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    File URL: https://doi.org/10.1515/acta-2016-0002
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    Article provided by University of South Bohemia in Ceske Budejovice in its journal Acta Universitatis Bohemiae Meridionales.

    Volume (Year): 18 (2015)
    Issue (Month): 1 ()
    Pages: 17-29

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    Handle: RePEc:boh:actaub:v:18:y:2015:i:1:p:17-29
    Contact details of provider: Postal:
    Studentská 13, 370 05 České Budĕjovice

    Web page: http://acta.ef.jcu.cz/

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    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, 03.
    2. William E. Shafer, 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.
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