Journal of the Korea Convergence Society (한국융합학회논문지)

Korea Convergence Society (한국융합학회)
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A Study of the Factors that Affect Tax Accounting Firm Employees' Job Satisfaction: Focusing on the Moderating Effect of Trust in Supervisor

세무회계사무소 직원의 직무만족에 영향을 미치는 요인에 관한 연구: 상사신뢰의 조절효과를 중심으로

  • Jung, Woo-Sung (School of Business Administration, Busan University of Foreign Studies)
  • 정우성 (부산외국어대학교 경영학부)
  • Received : 2017.01.15
  • Accepted : 2017.02.20
  • Published : 2017.02.28
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Abstract

The objectives of this study are to investigate whether individual characteristics lead to significant differences in job satisfaction among tax accounting firm employees, to analyze how human-oriented management and positive leadership affect job satisfaction, and to examine if trust in supervisor moderates the effects of human-oriented management and positive leadership on job satisfaction. To accomplish these objectives, we surveyed employees of tax accounting firms and conducted statistical analyses using the SPSS and AMOS. The results are as follows. First, there were significant differences in job satisfaction depending on job position, salary, education level, and job performance of individual employees. Second, human-oriented management and positive leadership had a positive and statistically significant effect on job satisfaction. Third, trust in supervisor moderated the effect of positive leadership on job satisfaction. The findings provides practical implications for the efficient operation of tax accounting firms.

본 연구의 목적은 개인적 특성에 따라 세무회계사무소 직원의 직무만족에 유의한 차이가 있는지를 분석하고, 인간중심경영과 긍정리더십이 직무만족에 미치는 영향을 살펴본 후, 이러한 관련성이 상사신뢰에 의해 조절효과를 나타내는지를 분석하는 것이다. 이를 위해 세무회계사무소 직원을 대상으로 설문조사를 시행하였고, 한글 SPSS와 AMOS를 이용하여 통계분석을 수행하였다. 분석결과, 직위, 연봉, 학력, 업무처리 능력에 따라 직무만족에 유의한 차이가 있는 것으로 나타났고, 인간중심경영과 긍정리더십은 직무만족에 통계적으로 유의한 정(+)의 영향을 미치는 것으로 나타났으며, 상사신뢰는 긍정리더십이 직무만족에 미치는 영향을 조절하는 것으로 나타났다. 이러한 연구결과는 향후 세무회계사무소의 효율적 운영에 중요한 자료로 활용될 수 있을 것이며, 직원의 직무만족 향상을 통해 조직의 성과를 높이는데 기여할 수 있을 것이다.

Keywords

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