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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 Spearman's 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 Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, vol. 18(1), pages 19-31.
    • Handle: RePEc:boh:actaub:v:18:y:2015:i:1:p:19-31
    DOI: 10.1515/acta-2016-0002
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    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. repec:eme:maj000:02686901011034180 is not listed on IDEAS
    4. William E. Shafer & Zhihong Wang, 2010. "Effects of ethical context on conflict and commitment among Chinese accountants," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 25(4), pages 377-400, April.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

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

    JEL classification:

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

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