RT Article
T1 Impact of Job Satisfaction and Personal Values on the Work Orientation of Chinese Accounting Practitioners
JF Journal of business ethics
VO 112
IS 4
SP 627
OP 640
A1 Lan, George
A1 Okechuku, Chike
A1 Zhang, He
A1 Cao, Jianan
A2 Okechuku, Chike
A2 Zhang, He
A2 Cao, Jianan
LA English
YR 2013
UL https://ixtheo.de/Record/178564677X
AB This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) developed by Smith et al. (The Measurement of Satisfaction in Work and Retirement. Rand McNally, Skokie, IL, 1969) and personal values were measured by the Schwartz Value Questionnaire Survey (Schwartz, Adv Exp Social Psychol 25, 1–65, 1992). Our sample consisted of 370 accounting practitioners from six major cities in China; 268 were females and 102 were males. We found that 41.9 % of the respondents viewed their work as a career, 37.6 % as a calling and 20.5 % as a job and that job satisfaction to be the highest among the “calling” group and lowest among the “job” group. There were no significant gender differences in the work orientation of the respondents. Our study showed that the value types achievement and hedonism and satisfaction with promotion were significant predictors of the career orientation, while the value type benevolence and satisfaction with the present job were predictors of the calling orientation. Dissatisfaction with work was the major predictor of the job orientation. Furthermore, length of employment was positively associated with both the calling and job orientation, but negatively associated with the career orientation.
K1 Chinese accountants
K1 personal values
K1 Job satisfaction
K1 Calling
K1 Career
K1 Job
K1 Work orientation
DO 10.1007/s10551-012-1562-5