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Impact of Job Satisfaction and Personal Values on the Work Orientation of Chinese Accounting Practitioners

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Abstract

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.

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Notes

  1. The data on personal values were included in the data of the study by Lan et al. (2009). For a more comprehensive analysis of values and value types of Chinese accounting practitioners, see Lan et al. (2009).

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Authors and Affiliations

  1. Odette School of Business, University of Windsor, 401 Sunset Avenue, Windsor, ON, N9B 3P4, Canada

    George Lan & Chike Okechuku

  2. Department of Accounting and Finance, School of Management, Xi’an Jiaotong University, Xi’an, Shaanxi, 710049, China

    He Zhang & Jianan Cao

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  1. George Lan
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  2. Chike Okechuku
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Correspondence to George Lan.

Appendix

Appendix

Value Types

(Schwartz & Sagiv 1995; Schwartz 2006)

Values for Each Type Shown in Parentheses

ACHIEVEMENT: Personal success through demonstrating competence according to social standards. (Successful, Capable, Ambitious, Influential, Intelligent). These emphasize active demonstration of successful performance in social interaction as one means to obtain social esteem.

BENEVOLENCE: Preservation and enhancement of the welfare of people with whom one is in frequent personal contact. (Helpful, Honest, Forgiving, Loyal, Responsible). These emphasize voluntary concern for the welfare of others in the family or other important group to achieve smooth social relationships, striving for true friendship and mature love.

CONFORMITY: Restraint of actions, inclinations, and impulses likely to upset or harm others and violate social expectations or norms. (Politeness, Obedient, Self-Discipline, Honoring Parents and Elders). These reflect the need for self-restraint to avoid negative outcomes such as disrupting and undermining smooth interaction with a group.

HEDONISM: Pleasure and sensuous gratification for oneself. (Pleasure, Enjoying Life)

POWER: Social status and prestige, preserving one’s public image, control or dominance over people and resources. (Social Power, Authority, Wealth). These describe elements of hierarchy in any legitimate social structure and a means to define social esteem.

SECURITY: Safety, harmony and stability of society, of relationships, and of self. (Family Security, National Security, Social Order, Clean, Healthy, Reciprocation of Favors). These reflect both individual and group security.

SELF-DIRECTION: Independent thought and action-choosing, creating, exploring. (Creativity, Self-respect, Freedom, Independent, Curious, Choosing Own Goals). These values indicate the importance of both independent thought and action and the need for mastery, control, and interactional autonomy.

STIMULATION: Excitement, novelty, and challenge of life. (Daring, a Varied Life, an Exciting Life). These relate to the need for a level of stimulation necessary to be active at an optimal not threatening level.

TRADITION: Respect, commitment, and acceptance of the customs and ideas that traditional culture or religion impose of the self. (Humble, Accepting My Part in Life, Devout, Respect for Tradition, Moderate). These reflect the subordination of individual needs and the exercise of self-restraint to avoid disrupting expectations imposed by more abstract institutions such as religious and cultural customs.

UNIVERSALISM: Understanding, appreciation, tolerance and protection for the welfare of all people and for nature. (Broadminded, Wisdom, Social Justice, Equality, A World at Peace, A World of Beauty, Unity with Nature, Protecting the Environment). These values emphasize acceptance and just treatment of others with whom one is unfamiliar and who appear to be different.

Note: The value types include only those values found to be stable between genders and across countries. Those values not included in the value types are (in alphabetical order): A Spiritual Life, Detachment, Healthy, Inner Harmony, Intelligent, Mature Love, Meaning in Life, Preserving My Public Image, Sense of Belonging, Social Recognition and True Friendship.

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Lan, G., Okechuku, C., Zhang, H. et al. Impact of Job Satisfaction and Personal Values on the Work Orientation of Chinese Accounting Practitioners. J Bus Ethics 112, 627–640 (2013). https://doi.org/10.1007/s10551-012-1562-5

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