IDEAS home Printed from https://ideas.repec.org/a/ers/ijebaa/vixy2021i1p362-372.html
   My bibliography  Save this article

Effect of the Association of Gender and Specialization on the Relationship between Job Satisfaction and Performance in the Tax Field: Tunisian Context

Author

Listed:
  • Lassaad Abdelmoula

Abstract

Purpose: The present work aimed to investigate the impact of job satisfaction on performance in keeping tax records, a comparative study between accounting and non-accounting professionals in Tunisia. Design/methodology/approach: Our methodology was applied to two groups: the first group consisted of 121 males, including 52 accounting and 69 non-accounting professionals. The second group is composed of 104 females, including 50 accounting and 54 non-accounting professionals. Findings: Based on the comparison between the free and constrained models, the results prove that" accounting" and "non-accounting" professionals differ significantly concerning the effect of job satisfaction on performance due to significant moderating role of specialization in the relationship between job satisfaction and job performance. Furthermore, our empirical results confirm the significant difference between the "male" and "female" participants in terms of the effect of job satisfaction on job performance. Therefore, gender has a moderating effect on the relationship between job satisfaction and performance. Practical Implications: Tunisia has lately witnessed a rapid growth in the number of Tunisian professionals working in the tax field (the profession on tax records and bookkeeping). This not only concerns their number or gender (increasing intervention of women) but also the diversity of disciplines, training, and diplomas. Originality/value: In this sense, accounting, or non-accounting professionals, such as tax lawyers or tax advisers, perform this tax mission. Moreover, the conflict between these professionals is becoming more and more acute, searching for legitimacy to decide on the exclusive right to undertake this type of mission.

Suggested Citation

  • Lassaad Abdelmoula, 2021. "Effect of the Association of Gender and Specialization on the Relationship between Job Satisfaction and Performance in the Tax Field: Tunisian Context," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 362-372.
    • Handle: RePEc:ers:ijebaa:v:ix:y:2021:i:1:p:362-372
    as

    Download full text from publisher

    File URL: https://www.ijeba.com/journal/678/download
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Govender L & Migiro S O & Kyule A K, 2018. "Flexible Work Arrangements, Job Satisfaction and Performance," Journal of Economics and Behavioral Studies, AMH International, vol. 10(3), pages 268-277.
    2. Williams, Larry J. & Brown, Barbara K., 1994. "Method Variance in Organizational Behavior and Human Resources Research: Effects on Correlations, Path Coefficients, and Hypothesis Testing," Organizational Behavior and Human Decision Processes, Elsevier, vol. 57(2), pages 185-209, February.
    3. Rod, Michel & Ashill, Nicholas J. & Carruthers, Janet, 2008. "The relationship between job demand stressors, service recovery performance and job outcomes in a state-owned enterprise," Journal of Retailing and Consumer Services, Elsevier, vol. 15(1), pages 22-31.
    4. K. Jöreskog, 1971. "Statistical analysis of sets of congeneric tests," Psychometrika, Springer;The Psychometric Society, vol. 36(2), pages 109-133, June.
    5. Melanie E. Ward & Peter J. Sloane, 2000. "Non‐pecuniary Advantages Versus Pecuniary Disadvantages; Job Satisfaction Among Male And Female Academics In Scottish Universities," Scottish Journal of Political Economy, Scottish Economic Society, vol. 47(3), pages 273-303, August.
    6. Clark, Andrew E., 1997. "Job satisfaction and gender: Why are women so happy at work?," Labour Economics, Elsevier, vol. 4(4), pages 341-372, December.
    7. Tan, Teck Hong & Waheed, Amna, 2011. "Herzberg's motivation-hygiene theory and job satisfaction in the malaysian retail sector: the mediating effect of love of money," MPRA Paper 30419, University Library of Munich, Germany.
    8. Mohr, Alexander T. & Puck, Jonas F., 2007. "Role Conflict, General Manager Job Satisfaction and Stress and the Performance of IJVs," European Management Journal, Elsevier, vol. 25(1), pages 25-35, February.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Michael A. Shields & Melanie E. Ward, "undated". "Improving Nurse Retention in the British National Health Service: The Impact of Job Satisfaction on Intentions to Quit," Discussion Papers in Public Sector Economics 00/3, Division of Economics, School of Business, University of Leicester.
    2. Mark P. Taylor, 2006. "Tell me why I don't like Mondays: investigating day of the week effects on job satisfaction and psychological well‐being," Journal of the Royal Statistical Society Series A, Royal Statistical Society, vol. 169(1), pages 127-142, January.
    3. Theodossiou, I. & Zangelidis, A., 2009. "Career prospects and tenure-job satisfaction profiles: Evidence from panel data," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 38(4), pages 648-657, August.
    4. Keith A. Bender & John S. Heywood, 2009. "Educational Mismatch among Ph.D.s: Determinants and Consequences," NBER Chapters, in: Science and Engineering Careers in the United States: An Analysis of Markets and Employment, pages 229-255, National Bureau of Economic Research, Inc.
    5. Khalil-Ur Rahman & Waheed Akhter & Saad Ullah Khan, 2017. "Factors affecting employee job satisfaction: A comparative study of conventional and Islamic insurance," Cogent Business & Management, Taylor & Francis Journals, vol. 4(1), pages 1273082-127, January.
    6. Michela Ponzo, 2012. "On-the-job Search in Italian Labor Markets: An Empirical Analysis," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 19(2), pages 213-232, July.
    7. Anthea Long, 2005. "Happily Ever After? A Study of Job Satisfaction in Australia," The Economic Record, The Economic Society of Australia, vol. 81(255), pages 303-321, December.
    8. Mohsen Javdani & Brian Krauth, 2020. "Job satisfaction and co‐worker pay in Canadian firms," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 53(1), pages 212-248, February.
    9. Santiago Burone & Luciana Méndez, 2021. "Are women and men equally happy at work? Evidence from PhD holders working at the university. The case of Uruguay," Documentos de Trabajo (working papers) 21-06, Instituto de Economía - IECON.
    10. Joni Hersch & Jean Xiao, 2016. "Sex, Race, and Job Satisfaction Among Highly Educated Workers," Southern Economic Journal, John Wiley & Sons, vol. 83(1), pages 1-24, July.
    11. Sousa-Poza, Alfonso & Sousa-Poza, Andres A., 2007. "The effect of job satisfaction on labor turnover by gender: An analysis for Switzerland," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 36(6), pages 895-913, December.
    12. Johansson, Edvard, 2004. "Job Satisfaction in Finland - Some results from the European Community Household Panel 1996-2001," Discussion Papers 958, The Research Institute of the Finnish Economy.
    13. Philip Stevens, 2005. "The job satisfaction of English academics and their intentions to quit academe," National Institute of Economic and Social Research (NIESR) Discussion Papers 262, National Institute of Economic and Social Research.
    14. Sabharwal, Meghna, 2011. "Job satisfaction patterns of scientists and engineers by status of birth," Research Policy, Elsevier, vol. 40(6), pages 853-863, July.
    15. Vieira, José António Cabral, 2019. "Climbing the Ladders of Job Satisfaction and Employees' Organizational Commitment: A Semi-Nonparametric Approach," IZA Discussion Papers 12787, Institute of Labor Economics (IZA).
    16. Paul Frijters, 2003. "Testing for Employee Discrimination using Matched Employer-Employee Data: Theory and Evidence," Paul Frijters Discussion Papers 2003-1, School of Economics and Finance, Queensland University of Technology.
    17. Shields, Michael A. & Ward, Melanie, 2001. "Improving nurse retention in the National Health Service in England: the impact of job satisfaction on intentions to quit," Journal of Health Economics, Elsevier, vol. 20(5), pages 677-701, September.
    18. Pervin Ahu Cerci & Devrim Dumludag, 2019. "Life Satisfaction and Job Satisfaction among University Faculty: The Impact of Working Conditions, Academic Performance and Relative Income," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 144(2), pages 785-806, July.
    19. Bauer, Thomas K., 2004. "High Performance Workplace Practices and Job Satisfaction: Evidence from Europe," IZA Discussion Papers 1265, Institute of Labor Economics (IZA).
    20. A. Sousa-Poza & A. A. Sousa-Poza, 2003. "Gender differences in job satisfaction in Great Britain, 1991-2000: permanent or transitory?," Applied Economics Letters, Taylor & Francis Journals, vol. 10(11), pages 691-694.

    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:ers:ijebaa:v:ix:y:2021:i:1:p:362-372. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ijeba.com/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.