Purpose

This study aims to ascertain the mediating effect of organisational commitment (OC) on the linkage between task performance (TP) and job satisfaction (JS) of accountants.

Design/methodology/approach

Primary data was collected through a structured questionnaire administered to accountants from India. The partial least squares structural equation modelling method was used to analyse the data.

Findings

The results reveal that OC mediates the linkages between TP and JS. It was also empirically confirmed that neither age nor gender of the accountant had any significant effect on the relationship between the TP and JS.

Originality/value

This study makes three distinct contributions. Firstly, it was empirically observed that OC mediates the linkage between TP and JS. This means that even when the accounting tasks being performed by the accountants are interesting and challenging, organisations should still invest in getting the accountants deeply committed to organisational values and goals for them to experience JS. Secondly, this focus on commitment is independent of gender and age differences. Accountants at all levels and of both genders would experience higher levels of JS once they are more committed to the organisation. Finally, this study has ramifications for global accounting professional practices, as accounting firms from the USA and the European Union have been outsourcing their services to firms in countries such as India.

中文翻译：

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建立新兴市场会计师工作满意度的前因

目的

本研究旨在确定组织承诺（OC）对会计师任务绩效（TP）和工作满意度（JS）之间联系的中介作用。

设计/方法/方法

主要数据是通过对印度会计师进行的结构化调查问卷收集的。采用偏最小二乘结构方程建模方法对数据进行分析。

发现

结果表明，OC 介导了 TP 和 JS 之间的联系。经验也证实了会计师的年龄和性别对TP和JS之间的关系没有任何显着影响。

原创性/价值

这项研究做出了三个不同的贡献。首先，根据经验观察到，OC 介导了 TP 和 JS 之间的联系。这意味着即使会计师执行的会计任务很有趣且具有挑战性，组织仍应投资于让会计师深入致力于组织价值观和目标，以便他们体验 JS。其次，这种对承诺的关注与性别和年龄差异无关。一旦对组织更加投入，所有级别和男女的会计师都会经历更高级别的JS。最后，这项研究对全球会计专业实践产生了影响，因为来自美国和欧盟的会计师事务所一直在将其服务外包给印度等国家的公司。