ACCOUNTING SPECIFICS AND WORK ENVIRONMENT, DETERMINANTS OF ACCOUNTANTS’ JOB PERFORMANCE

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Abstract

In this paper, we study the working environment relation between management and accountants and investigate the factors that affect the job performance of accountants. Using factor and multivariate analysis, we find that there are very important factors, such as the work environment, job attributes and scope, personal knowledge and self-development, as well as compensation/benefits are important determinants of the performance of accountants and provide information about the relationship between owners and agents that should be taken into account in studying and investigating any future relationship between management and accountants. The results provide important empirical and theoretical implications in identifying the elements of an accountant’s job performance, which, if considered, are expected to reduce jobs problem, while at the same time enhancing the relationship between management and accountants.

Keywords: Working Environment, Accounting, Job Performance

How to cite this paper: Darayseh, M., & Chazi, A. (2015). Accounting specifics and work environment, determinants of accountants’ job performance. Corporate Ownership & Control, 12(4), 58-68. https://doi.org/10.22495/cocv12i4p4