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http://dx.doi.org/10.15207/JKCS.2017.8.2.213

A Study of the Factors that Affect Tax Accounting Firm Employees' Job Satisfaction: Focusing on the Moderating Effect of Trust in Supervisor  

Jung, Woo-Sung (School of Business Administration, Busan University of Foreign Studies)
Publication Information
Journal of the Korea Convergence Society / v.8, no.2, 2017 , pp. 213-225 More about this Journal
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.
Keywords
Human-oriented management; positive leadership; job satisfaction; trust in supervisor; individual characteristics;
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Times Cited By KSCI : 5  (Citation Analysis)
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