Shil, Nikhil Chand a; Hoque, Mah uzul; Ak e , Mahmuda
A icle
Unde s anding Managemen Accoun an s' Sa is ac ion: A
Concep ual S udy
Jou nal o Accoun ing and Managemen In o ma ion Sys ems (JAMIS)
P o ided in Coope a ion wi h:
The Bucha es Uni e si y o Economic S udies
Sugges ed Ci a ion: Shil, Nikhil Chand a; Hoque, Mah uzul; Ak e , Mahmuda (2021) : Unde s anding
Managemen Accoun an s' Sa is ac ion: A Concep ual S udy, Jou nal o Accoun ing and
Managemen In o ma ion Sys ems (JAMIS), ISSN 2559-6004, Bucha es Uni e si y o Economic
S udies, Bucha es , Vol. 20, Iss. 2, pp. 221-263,
h ps://doi.o g/10.24818/jamis.2021.02003
This Ve sion is a ailable a :
h ps://hdl.handle.ne /10419/310803
S anda d-Nu zungsbedingungen:
Die Dokumen e au EconS o dü en zu eigenen wissenscha lichen
Zwecken und zum P i a geb auch gespeiche und kopie we den.
Sie dü en die Dokumen e nich ü ö en liche ode komme zielle
Zwecke e iel äl igen, ö en lich auss ellen, ö en lich zugänglich
machen, e eiben ode ande wei ig nu zen.
So e n die Ve asse die Dokumen e un e Open-Con en -Lizenzen
(insbesonde e CC-Lizenzen) zu Ve ügung ges ell haben soll en,
gel en abweichend on diesen Nu zungsbedingungen die in de do
genann en Lizenz gewäh en Nu zungs ech e.
Te ms o use:
Documen s in EconS o may be sa ed and copied o you pe sonal
and schola ly pu poses.
You a e no o copy documen s o public o comme cial pu poses, o
exhibi he documen s publicly, o make hem publicly a ailable on he
in e ne , o o dis ibu e o o he wise use he documen s in public.
I he documen s ha e been made a ailable unde an Open Con en
Licence (especially C ea i e Commons Licences), you may exe cise
u he usage igh s as speci ied in he indica ed licence.
h p://c ea i ecommons.o g/licenses/by/4.0/
Accoun ing and Managemen In o ma ion Sys ems
Vol. 20, No. 2, pp. 221-263, 2021
DOI: h p://dx.doi.o g/10.24818/jamis.2021.02003
Unde s anding managemen accoun an s’
sa is ac ion: A concep ual s udy
Nikhil Chand a Shil
1
,a, Mah uzul Hoqueb and Mahmuda Ak e b
a Depa men o Business Adminis a ion, Facul y o Business and
Economics, Eas Wes Uni e si y, Bangladesh
b Depa men o Accoun ing & In o ma ion Sys ems, Facul y o Business
S udies, Uni e si y o Dhaka, Bangladesh
Abs ac
Pu pose: The s udy a emp s o explain managemen accoun an s’ sa is ac ion in e ms o
he job hey do and he sys em hey use, de elops a p o ile o ac o s impac ing such
sa is ac ion, and analyzes he implica ions o sa is ac ion on con ex ual ac o s like alue
c ea ion, p o i abili y e c.
Design / Me hodology / App oach: Based on a s uc u ed ques ionnai e su ey, he s udy
deploys a quan i a i e esea ch me hodology o iden i y he sa is ie s o managemen
accoun an s co e ing a ich p o ile o esponden s om 113 manu ac u ing i ms ha ing
hei headqua e s loca ed in Dhaka, he capi al ci y o Bangladesh. Con ingency app oach
p ima ily leads o de elop he basic heme o he s udy and i adop s posi i is ic pa adigm
o quan i a i e esea ch. The esul s a e analyzed h ough di e en desc ip i e and
in e en ial s a is ical ools o d aw conclusions h ough induc i e me hod.
Findings: Managemen accoun an s’ sa is ac ion is in luenced by se e al ac o s which
con i ms he indings o o he s udies done on job sa is ac ion o employees. Howe e , his
s udy e eals ha managemen accoun an s’ sa is ac ion does no depend on he sys em
hey use. This p o ides a scope o u he s udy. Ano he impo an inding o he s udy
ha b ings signi ican conce n is ha he sa is ac ion o managemen accoun an s ails o
explain he changes in p o i abili y o he i m.
P ac ical implica ions: Managemen accoun an s a e s a egic pa ne s o lead any en u e
owa ds success, bu hei sa is ac ion le el was no s udied be o e sepa a ely. This may be
a e e ence wo k o u u e esea che s who wan o ex end hei s udies in his a ea. A he
same ime, he indings o he s udy b ing some modi ica ions o he exis ing hough s, like
1
Co esponding au ho : Nikhil Chand a Shil, Tel. (+88) 01819289589, email add esses:
[email protected]
Accoun ing and Managemen In o ma ion Sys ems
222 Vol. 20, No. 2
managemen accoun an s a e indi e en on managemen accoun ing sys ems hey use;
managemen accoun an s sha e same mo i a o s wi h o he employees; and managemen
accoun an s’ sa is ac ion ails o cause p o i abili y o he i ms. Thus, he s udy b ings
some p omising a eas o policy make s, esea che s, and accoun ing p o essionals o
commission pa icula esea ch p ojec s.
O iginali y / Value: S udying job sa is ac ion and i s impac on u no e in en ion and
commi men a e old ashioned esea ch a ea. Fac o s a ec ing managemen accoun an s’
sa is ac ion and implica ion o such sa is ac ion a e new a eas o esea ch which is an
impo an alue addi ion o he cu en body o knowledge.
Keywo ds: managemen accoun an s, p o i abili y, sa is ac ion, concep ual
JEL codes: M41
1. In oduc ion
Sa is ac ion s udies co e a wide spec um o a eas in exis ing li e a u e, ou o
which job sa is ac ion occupies a signi ican posi ion. Job sa is ac ion is explained
as an emo ional s a e o he human being ha e lec s he posi i e and ag eeable
eeling o a pe son a he ime o aluing his o he own job (Johnson & Sohi,
2014). Howe e , he d i e s o sa is ac ion a wo k ha e been a con en ious opic
in he p e ious li e a u e (Raza e al., 2015). I demons a es a hand ul numbe o
a ibu es which a y g ea ly wi h e e ence o loca ion, sexual o ien a ion, na u e
o indus ies, cul u al di e gences, p o essional di e si y e c. Mos o hese s udies
conduc ed hei in es iga ion on eache s (Raza e al., 2015), s uden s (Tessema e
al., 2013), doc o s (Akansel e al., 2011), nu ses (Abbas e al., 2013) and
employees (Pule e al., 2014)). Ve y ew s udies ha e been done on accoun ing
p o ession (Abdelmoula & Boudabbous, 2019; Bu ke & McKeen, 1995; Do e al.,
2019; Ang e al., 1993; Dole & Sch oede , 2001; Goh e al., 1991; Nguyen, 2020;
Reed e al., 1994). Mos o hese s udies add ess cha e ed accoun an s, accoun ing
i ms o accoun an s in gene al and job sa is ac ion is s udied based on selec i e
pa ame e s like u no e in en ion, gende e ec , age a ia ion, o ganiza ional and
a ec i e commi men e c. None o he s udies ha e aken managemen accoun ing
p o essionals as esponden s explici ly, and he a ibu es used we e mo e open o
add ess he needs o b oade human esou ce sec ion o he o ganiza ion.
Conside ing his gap in cu en li e a u e, his s udy a emp s o de elop a p o ile o
managemen accoun an s’ sa is ac ion including di e en dimensions o
sa is ac ion, ac o s a ec ing sa is ac ion and impac o sa is ac ion on di e en
con ex ual a iables. As he cu en body o knowledge keeps hese issues
un ouched, his s udy pu s an ea nes a emp o b ing an ex ension o exis ing
li e a u e.
Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 223
A legible ques ion may a ise on he necessi y o a sepa a e s udy add essing only a
pa icula g oup o p o essionals, i.e., managemen accoun an s. Wi h he ad en o
new echnology which b ings a d ama ic change in business ope a ions, business
decision making becomes mo e c i ical and ac ical han e e be o e. In his
changing scena io, se ices o managemen accoun an s become ine i able.
Businesses e en canno hink o a single day wi hou he ac i e p esence o
managemen accoun an s. Today’s managemen accoun an s a e s a egic business
pa ne and play a e y c ucial consul a i e ole in ansla ing business s a egy in o
ac ion as a membe o managemen commi ee. S ill, job p o iles o managemen
accoun an s a y g ea ly depending on he de ined oles hey play in an
o ganiza ion, which is mos ly go e ned by s a egic decision-making needs o he
o ganiza ion. These oles ensu e long e m sus ainabili y o businesses h ough
alue c ea ion in di e en o ms which ul ima ely ends up wi h handsome bo om
line. Managemen accoun an s, due o hei appa en ole, become s a egic leade .
Few exis ing models acknowledge he in eg a ion o sa is ac ion and p o i abili y
like balanced sco eca d (Kaplan & No on, 1996), ac ion p o i linkage model
(Eps ein e al., 2000), se ice p o i chain (Heske e al., 1994), he ableaux de
bo d (Eps ein & Manzoni, 1997), employee p o i model (Xu & Goedegebuu e,
2005). The ocus o all hese models is o ansla e sa is ac ion pa ame e s in
ma u ing business p ocesses o ensu e he deli e y o cus ome pleasing p oduc s
and se ices which will inally b ing compe i i e edge in ma ke place.
Managemen accoun an s ac as change agen in his p ocess h ough hei inancial
leade ship skills. They a e no jus managing change, hey a e some imes ini ia ing
change (Russell e al., 1999). F om his heo e ical s ance and he gap iden i ied
be o e, his s udy looks o iden i ying any ela ionship be ween managemen
accoun an s’ sa is ac ion and p o i abili y assuming ha hey add alues o
co po a e s a egic goal which is speci ic and measu able. This s udy widens he
a ea o esea ch su ounding sa is ac ion wi h e e ence o a pa icula g oup o
p o essionals, i.e., managemen accoun an s.
Managemen accoun an s’ sa is ac ion ecei es ex a a en ion due o he oles
played by managemen accoun an s ha ing mul i ace ed impac on d i ing he
o ganiza ions owa ds success. The ole o managemen accoun an s is changing
om “bean coun e s” o “business ad oca es”, suppo ing and ad ising senio
manage s in s a egic decision making (Bu ns & Bald insdo i , 2005; Yazdi a &
Tsamenyi, 2005). Lambe and Sponem (2012) also con i m ha managemen
accoun an s a e ound o ac i ely pa icipa e in s a egic decision making. Now-a-
days, con empo a y accoun an has been desc ibed as “business analys ”
(Bald insdo i e al., 2009), business o ien ed ole o managemen accoun an s
(Bu ns & Bald insdo i , 2005), “business con olle ” and “business pa ne ”
(Jä enpää, 2007), “change agen ” (G anlund & Lukka,1997) “in e nal consul an ”
(Mou i sen, 1996) and e en “co-pilo ” (Lambe & Sponem, 2012). These indings
ei e a e he impo an ole o managemen accoun an s. In a b oade sense, i
Accoun ing and Managemen In o ma ion Sys ems
224 Vol. 20, No. 2
impac s he economy h ough hei judicious decision in managing sca ce esou ces
e ec i ely. Managemen accoun an plays impo an ole as in o ma ion p o ide ,
and a he same ime pa icipa es in decision making ac i ely o a leas suppo s
manage s o ake be e decisions (Coope & Da , 2009). Managemen accoun an s
in ol e hemsel es in se ing goals and objec i es o he o ganiza ion, and also
suppo o ul ill hem by implemen ing selec i e cou se o ac ions (Ga ison e al.,
2006; Bambe e al., 2008). Nowadays, managemen accoun an is sca e ed
h oughou he o ganiza ion and wo ks in he c oss- unc ional eams s a egically
consis ing o employees om co e a eas like esea ch & de elopmen , design,
p oduc ion, ma ke ing, dis ibu ion & consume se ices e c. (Bambe e al, 2008).
Managemen accoun an s a e in ol ed o gene a e alues by impac ing he whole
alue chain o he o ganiza ions.
F om hese o going discussions, he ole o managemen accoun an s in change
managemen p ocess is clea ly unde s ood. Thei judicial decision in s a egic a eas
b ing compe i i e edge o he o ganiza ions. A con en ed managemen accoun an
no only adds signi ican alues o he o ganiza ion bu also helps o imp o e
di e en mac o-economic pa ame e s h ough p uden u iliza ion o esou ces,
ensu ing long e m sus ainabili y, and e oking heal hy compe i ion in he ma ke .
This s udy has adop ed a mic o pe spec i e o unde s and whe he he e exis s any
ela ionship among key a eas like sa is ac ion, alue c ea ion and p o i abili y as
shown below:
To in es iga e he ela ionship, Bangladesh has been chosen as a ield o s udy. In
ecen yea s, managemen accoun ing p o ession in Bangladesh has ecei ed an
inc eased a en ion o egula o s, p ac i ione s, o he p o essionals, and co po a e
wo ld as well. The Cos and Managemen Accoun an s O dinance 1977 has been
epealed in he pa liamen and eplaced wi h he Cos and Managemen
Accoun an s Ac 2018. The lawmake s ha e ab up ly acknowledged he
impo ance o cos and managemen accoun an s in d i ing he na ional economy
as a de elopmen pa ne o he Go e nmen o Bangladesh while his Ac has been
passed in pa liamen . To egula e he accoun ing p o ession o he coun y, he
Financial Repo ing Council has been cons i u ed in line wi h he Financial
Repo ing Ac 2015. In he FRA 2015, cos and managemen accoun an s a e
acknowledged as p o essional accoun an s a pa wi h he cha e ed accoun an s.
Companies Ac 1994 also men ions he equi emen s o Cos Audi in addi ion o
inancial audi in speci ied a eas. All hese egula o y a en ions and in e en ions
made Bangladesh a esea ch des ina ion in he ield o managemen accoun ing
p o ession. Mo i a ed om his backg ound, he esea che s ha e se he ollowing
esea ch ques ions o in es iga e:
Sa is ac ion
Value
P o i abili y

Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 225
RQ1: Wha a e he ac o s ha in luence he le el o sa is ac ion o managemen
accoun an s in Bangladesh?
RQ2: Does he sa is ac ion o managemen accoun an s imp o es he alue
p oposi ion o i ms?
RQ3: Is he e any ela ionship be ween managemen accoun an s’ sa is ac ion and
p o i abili y o i ms?
In heo izing he concep o sa is ac ion om he pe spec i e o managemen
accoun an s, his s udy has exploi ed he ‘Con ingency F amewo k’ in which
sa is ac ion is no conside ed as a uni e sal cons uc a he a ies based on
con ex ual ac o s. Haldma and Laa s (2002) eclassi ied hese con ex ual ac o s
in o ex e nal and in e nal ac o s. They a gued ha he e ec i eness o he design
o an accoun ing sys em depends on i s abili y o adap o changes in ex e nal and
in e nal ci cums ances. The o m o design o he managemen accoun ing sys em
applied in an o ganiza ion should ma ch he si ua ions and condi ions in which he
o ganiza ion is ope a ing, o enhance he pe o mance. I means ha he
o ganiza ional pe o mance will be enhanced i a good i happens be ween he
managemen accoun ing sys em and he con ex ual a iables. Ou o di e en ypes
o i , his s udy has aken a o m o in e ac ion i o unde s and he implica ion o
i on o ganiza ional pe o mance (Cadez & Guilding, 2012). I is assumed ha he
sa is ac ion o managemen accoun an s depends on some in e nal and ex e nal
ac o s ha ul ima ely ha e a s ong bea ing on o ganiza ional pe o mance. To be
in line wi h his p oposi ion, his s udy de elops heo e ical unde s anding on
con ingency amewo k and uses in e ac ion i o delinea e any ela ionship
be ween sa is ac ion and pe o mance measu ed in p o i abili y. F om a
con ingency pe spec i e, he concep o he bes p ac ice is s udied in a speci ic
con ex , since he impac o he bes p ac ices depends on he en i onmen in which
i ope a es (Ke oki i & Sch oede , 2004).
This s udy uses exis ing li e a u e on sa is ac ion supplemen ed by he esul s o
pilo es ing o de elop hypo heses o es ing. Findings o he s udy b ing some
issues ela ing o sa is ac ion and p o i abili y whe e sa is ac ion le el o
managemen accoun an s is cha ac e ized by some in e nal and ex e nal ac o s.
Managemen accoun an s’ sa is ac ion has a good easoning on hei commi men
and pe o mance which is impo an o adding alues o o ganiza ional p ocess.
Howe e , hei le el o sa is ac ion does no show any commendable esul wi h
p o i abili y. The indings o his s udy b ing new insigh s in o managemen
accoun ing esea ch as p e ious s udies do no conside he sa is ac ion o
managemen accoun an s explici ly; a he i was embedded in o e all employee
sa is ac ion. This esea ch iden i ies he gap and se s new esea ch agenda on
managemen accoun an s’ sa is ac ion. Remaining pa o he pape is s uc u ed as
ollows: sec ion wo deals wi h he e iew o li e a u e and hypo hesis
de elopmen . In line wi h he main heme o he pape , he li e a u e e iew sec ion
Accoun ing and Managemen In o ma ion Sys ems
226 Vol. 20, No. 2
has been di ided in o di e en subsec ions o add ess job sa is ac ion, alue
c ea ion and p o i abili y. Sec ion h ee p esen s esea ch me hodology ollowed by
analysis and indings in sec ion ou . Sec ion i e men ions he limi a ions o he
esea ch along wi h iden i ica ion o a eas o u he esea ch. Finally, he pape
ends wi h conclusion in sec ion six.
2. Li e a u e e iew and hypo hesis de elopmen
S udies on job sa is ac ion and ac o s a ec ing job sa is ac ion a e abundan in
li e a u e. S ill, exis ing li e a u e ails o add ess he issue o ac o s a ec ing
sa is ac ion o managemen accoun an s. A he same ime, he s udies on
consequences o sa is ac ion mos ly co e loyal y, commi men , and u no e
in en ion. This s udy pa icula ly a ge s he impac o sa is ac ion on p o i abili y
h ough alue c ea ion. Thus, he esea che s ha e applied hei disc e ion and
p o essional wisdom o cap u e ele an li e a u e based on which hypo heses a e
de eloped. This sec ion has been di ided in o h ee subsec ions o co e he majo
hemes o he s udy, i.e., job sa is ac ion, alue c ea ion and p o i abili y.
2.1 Job sa is ac ion
Job sa is ac ion is an emo ional esponse o a ious aspec s o an employee's job
(Luddy, 2005) which a ies g ea ly on di e en issues. Se e al esea che s ha e
examined he job sa is ac ion o accoun an s and in es iga ed he ela ionships
be ween job sa is ac ion and demog aphic, o ganiza ional, and job- ela ed ac o s
(see, o example, Dilla d and Fe is, 1979; Bullen & Flamhol z, 1985; Smi h,
1990; Snead & Ha ell, 1991). Focusing on accoun an s’ job sa is ac ion, S awse
e al. (1969) we e among he i s o examine he impac o job sa is ac ion on he
p oduc i i y le el wi hin his p o ession. Di e en heo ies ha e been de eloped in
he ield o gi e sa is ac ion s udy a beha io al shape. He zbe g e al. (1959)
o mula ed he wo- ac o heo y o job sa is ac ion and assumed ha sa is ac ion
and dissa is ac ion a e wo sepa a e and some imes e en un ela ed phenomena. The
in insic ac o s, which a e inhe en o he na u e and expe ience o do he job,
called "mo i a o s", include accomplishmen , ecogni ion, he wo k i sel and
esponsibili y. Raza e al. (2015) s udied he impac o in insic mo i a o s on
employees’ sa is ac ion. Thei esul s showed ha sa e y a wo k, accomplishmen ,
esponsibili y o employmen and wo k i sel ha e a signi ican and posi i e e ec
on job sa is ac ion. Howe e , he ex insic ac o s, called hygiene ac o s include
he company policy, sa e y a wo k, supe ision, sala y, in e pe sonal ela ions and
wo king condi ions. The e is a signi ican ela ionship be ween ex insic ac o s
and sa is ac ion in he wo k o p o essional accoun an s. In a su ey on uni e si y
eache s, Hagos and Ab ha (2015) ound ha he "achie emen " ac o was he
mos mo i a ing aspec o eache s, whe eas "sala y" was he leas mo i a ing one.
Howe e , Malik e al. (2012) examined he impac o pay and p omo ion on job
Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 227
sa is ac ion and ound ha he sala y has a signi ican in luence on he job
sa is ac ion, whe eas p omo ion has a low and pa ially signi ican impac . Na eed
e al. (2011) also showed ha p omo ion has a mode a e posi i e e ec on
sa is ac ion a wo k. Ano he s udy concludes ha he e is a posi i e and signi ican
ela ionship be ween p omo ion oppo uni ies and job sa is ac ion (Mus apha and
Zaka ia, 2013). Simila ly, Khalid’s s udy (2010) sugges s ha p omo ion
oppo uni ies a e signi ican ly co ela ed wi h he o e all sa is ac ion.
In some cases, he na u e o wo k becomes an impo an ac o o sa is ac ion a
wo k. Jobs ha ing oo much challenge p oduce dissa is ac ion and a eeling o
ailu e. The e o e, in mode a e challenging condi ions, mos employees may eel
sa is ied (Khan & Jan, 2015). In ano he s udy, Wong and Heng (2009) showed
ha he main sou ces o job sa is ac ion a e he adminis a i e policy and he
sala y, whe eas he sou ces o dissa is ac ion a e pe sonal achie emen , pe sonal
de elopmen , ela ionships, ecogni ion, esponsibili y, supe ision, he wo k i sel
and he gene al wo king condi ions. To unde s and he impac o ecogni ion,
sala ies and bene i s on job sa is ac ion, Tessema e al. (2013) conduc ed a s udy
and ound ha employees’ ecogni ion, pay and bene i s ha e a signi ican impac
on job sa is ac ion. Im an e al. (2014) s udied he ela ionship be ween ewa ds
and ecogni ion on he employees’ job sa is ac ion and shows ha he adop ion o
e icien ewa d and ecogni ion p og ams is a ele an ac o o employees’
mo i a ion.
Muhammad and Akh e (2011) explo ed supe ision, sala y and p omo ion
oppo uni ies ela ed o sa is ac ion. The esul s indica ed ha job sa is ac ion is
posi i ely co ela ed wi h sala y, supe ision and p omo ion oppo uni ies. Ano he
s udy done by Sowmya and Panchana han (2011) iden i ied i e p edominan
ac o s o job sa is ac ion, which a e sala y and p omo ion, o ganiza ional aspec s,
ela ionship wi h supe iso s, he wo k i sel , he wo king condi ions, and he
ela ionship wi h colleagues. In ano he s udy, Khan and Jan (2015) concluded ha
eamwo k has a signi ican impac on employees’ sa is ac ion as i a ec s hei
pe o mance. Naeem, e al. (2011) also ound a posi i e and signi ican co ela ion
be ween job sa is ac ion and ela ionship wi h colleagues and supe iso s.
Acco ding o Ghazzawi (2008), co-wo ke s o an employee, he g oups o which
he pe son belongs and he cul u e o which he o she is exposed, a e all ac o s ha
ha e he po en ial o posi i ely a ec job sa is ac ion.
Abbas e al. (2013) showed ha ewa ds, age, educa ion and expe ience, wo king
en i onmen , ela ionship wi h colleagues, manage s’ suppo and he wo k i sel
all a ec employees’ sa is ac ion. Acco ding o Lee and B u old (2003), job
sa is ac ion was ound o be posi i ely ela ed o indi idual lexibili y, pe sonal
con ol, wo king condi ions, wo k en i onmen , social in e ac ion, p i a e li e and
ew dis ac ions o dis u bances. In ano he s udy, Saeed e al. (2014) s a ed ha
Accoun ing and Managemen In o ma ion Sys ems
228 Vol. 20, No. 2
he key ac o s con ibu ing o employees’ job sa is ac ion a e p omo ion,
compensa ion, ai ness and wo king condi ions. And ew (2002) iden i ied aining
and p omo ions, colleagues, income, wo kplace, sa e y, a el ime, supe ision,
and public ela ions as ew componen s o job sa is ac ion. Ano he s udy
(C ossman and Bassem, 2003) iden i ied se en componen s explaining employee
sa is ac ion, i.e., job na u e, aining and p omo ion oppo uni ies, leade ship,
colleagues, sala ies, bene i s and wo king en i onmen . Luddy (2005) also lis s
se en componen s o job sa is ac ion namely job posi ion, supe ision o supe io s,
ela ionship wi h colleagues, job con en , compensa ion, and o he ewa ds
(p omo ions, ma e ial condi ions o he wo king en i onmen , and o ganiza ional
s uc u e).
Good wo king condi ions also a ec job sa is ac ion which includes a sa e
en i onmen , adequa e ools o wo k, easonable wo king hou s, happy wo kplace,
labo hygiene, isk- ee, necessa y equipmen o and well-o ganized labo
p o ec ion (Nguyen, 2020). Squi es e al. (2007) men ioned ha e e y company
should o mula e policies e lec ing i s objec i es and p epa e p oposals in ol ing
employees. When employees can ha e a s ake in policy de elopmen , job
sa is ac ion le els inc ease (Ahmed e al., 2010). Simila ly, Agwu (2013) and
Chepkwony (2014) showed ha a ewa d policy can be de imen al o an
o ganiza ion i i is w ongly unde s ood. Do e al. (2018) s udied he ac o s
a ec ing he pe o mance o accoun an s and concluded ha one o i e ac o s
posi i ely a ec he pe o mance o he accoun an . The au ho s said ha job
sa is ac ion included: I unde s and my job equi emen s, my wo kload is
accep able, my job is challenging and in e es ing, my wo k is closely ela ed o
many colleagues in he company, and I'm e y p oud o ell o he s abou he
company ha I'm wo king o .
Abo e li e a u e esul s a hand ul numbe o ac o s a ec ing job sa is ac ion
some imes wi h con lic ing esul s due o wide a ia ions in selec ing esea ch si e,
biological di e gences among he esponden s, p o essions e c. I would be be e
o iden i y he majo ca ego ies o sa is ie s looking in o hei inhe en
cohesi eness. Few s udies also ha e aken such esea ch o ien a ion (Base i, 2013;
Glen e al., 2008). Fo example, Yoon e al. (2001) p esc ibe se ice clima e and
suppo i e managemen as wo an eceden s o job sa is ac ion and employee
se ice quali y. Suppo i e managemen signi ies he po en ial suppo as ex ended
by managemen and shows conce n o employees whe eas se ice clima e e e s
o he enabling en i onmen ha an o ganiza ion o e s o alue he se ices
pe o med by employees. A ep esen a ion o his model is shown below
(Figu e 1):
Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 235
Employee
Pe cep ion o In e nal
Se ice Quali y
Coope a ion
Wo k
Resou ces Wo k
En i onmen
Leade ship Rewa ds
Employee
Sa is ac ion
Job Company
Tu no e
In en ion
Tenu e
P o i
+
+
+
+
+
Figu e 6. Employee-p o i model (Xu & Goedegebuu e, 2005)
The model a gues ha employee sa is ac ion is de e mined by job cha ac e is ics.
These cha ac e is ics may also be in luenced by o he s like colleagues, cus ome s
e c. I is ins umen al in sa is ying he employees i he e is a p ocess o
communica ing he app ecia ion o cus ome s o hem. The employee-p o i model
empi ically p o es ha a signi ican de e minan o employee sa is ac ion is he
in e nal se ice quali y as i is pe cei ed by employees. The in e nal se ice quali y
unde he model add essed i e majo dimensions (wo k en i onmen , wo k
esou ces, coope a ion, leade ship, and ewa ds). The model sugges s ha
employee sa is ac ion has a somewha less s ong in luence on enu e and a s ong
in luence on employee u no e in en ion. Thus, enu e appea s o be a less
impo an de e minan o p o i abili y. On he o he hand, S-PC asse s ha
employee sa is ac ion is ela ed o p o i abili y and g ow h. The S-PC cons uc
omi s d i e s o he han hose o employee sa is ac ion (Figu e 4). Howe e , S-PC
assumes he link be ween sa is ac ion and company p o i abili y. Based on he
li e a u e, he cu en esea ch also assumes ha he employee sa is ac ion lead o
mo e p o i abili y. To es his empi ically om managemen accoun an s’
pe spec i e, he ollowing esea ch hypo hesis has been o med:
3 The e is a posi i e and signi ican ela ionship be ween managemen
accoun an s’ sa is ac ion and p o i abili y.
3. Resea ch me hodology
The pu poses o he s udy a e o iden i y he ac o s a ec ing managemen
accoun an s’ sa is ac ion, implica ions o such sa is ac ion and o e eal any
ela ionship be ween managemen accoun an s’ sa is ac ion and he p o i abili y o
i ms. The s udy deploys quan i a i e app oach and de elops a esea ch ins umen

Accoun ing and Managemen In o ma ion Sys ems
236 Vol. 20, No. 2
(s uc u ed ques ionnai e) o conduc su ey whe e he esponden s we e
managemen accoun an s coming om a ela i ely la ge sample o manu ac u ing
i ms. O he de ails o he me hodology a e p esen ed below:
3.1 Popula ion and sample o he s udy
As he s udy a ge s managemen accoun an s in p ac ice, he popula ion o he
s udy co e s only managemen accoun an s om manu ac u ing i ms. The s udy
does no posi ha managemen accoun an s a e no wo king in se ice indus ies.
The a ionale behind he choice o manu ac u ing i ms is o keep he indings o
his s udy ocused on a pa icula ype o indus y. Due o he absence o an
app o ed and au hen ica ed lis o manu ac u ing i ms in Bangladesh, a sample
ame is hough o he manu ac u ing i ms whe e p o essional managemen
accoun an s a e wo king. This is done h ough he sc u iny o membe ship
di ec o y o ICMAB
2
o he yea 2016. Conside ing he budge and ime
cons ain s, he esea che s ha e conduc ed a c oss-sec ional ield s udy based on
small sample size. This app oach o sub-op imiza ion o esea ch design decisions
may lead o lowe le el o scien i ic igo (Seka an, 2003) and he eade s a e
ad ised o ead he indings keeping hese limi a ions unde conside a ion. The
sc u iny o ICMAB di ec o y esul s 200 companies as gi en in Table 1 below
whe e he membe s o ICMAB we e wo king. The s udy does no conside any
se ice indus y and companies ope a ing ou side Dhaka (capi al ci y o
Bangladesh). Ou o he 200 companies, managemen accoun an s om 47
companies exp essed hei eluc ance o pa icipa e in he su ey. O he 153
companies a e conside ed as he sample o he s udy. The ques ionnai es a e no
ecei ed om 28 companies hough hey we e sen eminde , and 12 o he
ecei ed ques ionnai es we e ejec ed due o he missing da a. Finally, a o al o
113 ques ionnai es a e used o da a analysis based on which he esea ch d aws
majo conclusions. Each esponding o ganiza ion is conside ed as one uni o
analysis in his s udy.
Table 1. Dis ibu ion o pa icipa ing i ms in he s udy
SL
Indus y
Numbe o
Membe s
Wo ked
Numbe
o
Fi ms
Usable
Ques ionnai es
Recei ed
1
Cemen
10
8
4
2
Chemicals/ Fe ilize
15
13
8
3
Ga men s & Tex iles
83
74
46
4
Ju e
2
2
1
5
Oil, Gas, Fuel & Powe
33
20
8
6
Pape , P in ing &
6
4
2
2
ICMAB is he Ins i u e o Cos and Managemen Accoun an s o Bangladesh, he only na ional le el
ins i u e in he coun y, o conduc esea ch and impa accoun ing educa ion in he ield o cos and
managemen accoun ing in Bangladesh.
Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 237
SL
Indus y
Numbe o
Membe s
Wo ked
Numbe
o
Fi ms
Usable
Ques ionnai es
Recei ed
Publica ion
7
Pha maceu icals
34
30
16
8
Suga , Food & Allied
15
13
5
9
Tanne y/Lea he
4
4
2
10
Tobacco
4
3
2
11
O he s
180
29
19
To al
386
200
113
3.2 Resea ch ins umen
A s uc u ed ques ionnai e is designed based on li e a u e e iew and pilo s udy.
The ques ionnai e has di e en sec ions o co e di e en pa s o he s udy, i.e.,
an eceden s o job sa is ac ion, p eceden s o job sa is ac ion, and p o i abili y. The
ques ionnai e has an in oduc o y sec ion cap u ing da a on di e en demog aphic
in o ma ion ega ding he esponden s and pa icipa ing i ms. And he s uc u ed
pa o he ques ionnai e is de eloped on a 7-poin Like Scale wi h he ollowing
legends:
Fo ques ions on an eceden s o Job Sa is ac ion: 1 deno es ‘ e y dissa is ied’ and 7
deno es ‘ e y sa is ied’. Fo ques ions on p eceden s o job sa is ac ion: 1 deno es
‘highly disag eed’ and 7 deno es ‘highly ag eed’.
3.3 Da a collec ion and da a analysis
As al eady men ioned, he s udy uses bo h p ima y and seconda y sou ces o da a.
Seconda y sou ces (mainly published esea ch a icles, books, and con e ence
pape s) a e used o de elop he majo cons uc s o he ques ionnai e wi h some
modi ica ion done based on pilo s udy. Using a snowball sampling, he d a
ques ionnai e is p e- es ed among 14 po en ial esponden s ill sa u a ion le el is
eached. The snow-ball echnique is used as a s ong e e al sys em o iden i y
app op ia e esponden s who may con ibu e o b ing ma u i y in esea ch
ins umen . I akes wo-mon h ime ( om June 2017 o Augus 2017) o comple e
he p e- es ing phase. On comple ion o p e- es ing, he ques ionnai e is inalized
o commissioning he inal su ey. The inal ques ionnai e was dis ibu ed
physically, and he esponses we e collec ed mos ly ace- o- ace which ook a
pe iod o mo e han one yea ( om No embe 2017 o Decembe 2018). In some
cases (a ound 50), ques ionnai es we e le in o ices due o sudden busy schedule
o he esponden s which we e collec ed la e . The eliabili y o a measu e in e ms
o i s s abili y and consis ency was es ed h ough he pa allel es and C onbach’s
coe icien alpha and all he scales in he ques ionnai e we e conside ed as eliable.
Also, an ex e nal and an in e nal alidi y we e es ablished in his esea ch. To
Accoun ing and Managemen In o ma ion Sys ems
238 Vol. 20, No. 2
analyze he da a, bo h desc ip i e and in e en ial s a is ical ools a e used.
Reg ession analysis is used o es he hypo heses o med in li e a u e e iew
sec ion using SPSS 18 and gene aliza ion is done h ough induc i e me hodology.
3.4 Cons uc s o he s udy
Based on li e a u e e iew and pilo es ing, he s udy inalizes he majo cons uc s
o be used in he s udy in line wi h he objec i es o he s udy. Ope a ional
de ini ions o di e en majo cons uc s used in his s udy a e gi en below in
Table 2:
Table 2. Ope a ional de ini ions o he majo cons uc s
Cons uc s
Ope a ional De ini ions
O ganiza ional
Suppo
Pe cei ed O ganiza ional Suppo is he deg ee o which employees
belie e ha hei o ganiza ion alues hei con ibu ions and ca es
abou hei well-being and ul ills employees’ socio-emo ional needs
(Eisenbe ge e al., 1986; Rhoades & Eisenbe ge , 2002). I has been
measu ed by (Yoon e al., 2001; 2004) –
• Wo k en i onmen – a o able and congenial wo king
• Bene i s – mone a y and non-mone a y
• Equi y in ea men
• Policy Suppo – pape wo k, w i en guidelines e c
• Ca ing – opinions and well being
Supe iso y
Suppo
Supe iso y suppo is he ex en o which leade s acknowledge he
con ibu ions o employees and ca e abou hei well-being. High
supe iso y suppo is e lec ed p ope ly when a leade p omo es
employees eel hea d, alued, and ca ed abou . I has been measu ed by
(Yoon e al., 2004) –
• Au ho i y – powe o ca y ou he equi ed du ies
• Sugges ions – ad ise and sha e o p o essional wisdom
• A i ude – p o essional dealing
• Sel - espec – sense o hono and digni y
• Independence – men al s a e o doing job eely
Business
En i onmen
Suppo
The business en i onmen is a c i ical composi ion o policy, legal,
ins i u ional, and egula o y condi ions go e ning business ac i i ies. I
is a pa o he in es men clima e om mac o pe spec i e including
he adminis a ion and en o cemen mechanisms es ablished o
implemen go e nmen policy, as well as he ins i u ional a angemen s
ha in luence he way key ac o s ope a e. I has been measu ed by –
• Economy – impac o mac oeconomic pa ame e s on business
• Cus ome – suppo om cus ome s and hei in ol emen
• Compe i o – heal hy compe i ion and ai play
• Na u e – geog aphic loca ion and i s impac on cos o doing
business
• Supplie – a ailabili y
• Regula o – cons uc i e suppo
Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 239
Cons uc s
Ope a ional De ini ions
Sa is ac ion
wi h he Job
Job sa is ac ion is de ined as people’s eelings abou hei jobs (S ahl,
2004). I is a pleasu able (o un-pleasu able) emo ional s a e ha may
esul om one’s job app aisal (Locke, 1976), an a ec i e eac ion o
one’s job (C anny e al., 1992), and an a i ude owa ds one’s job
(B ie , 1998). I has been measu ed by he ac o s g ouped in ollowing
ca ego ies–
• O ganiza ional Suppo
• Supe iso y Suppo
• Business En i onmen Suppo
• Sa is ac ion wi h he Sys em
Sa is ac ion
wi h he Sys em
Sa is ac ion wi h he sys em e e s o he le el o sa is ac ion o
managemen accoun an s wi h he p oduc cos ing sys em, how
accu a ely he p oduc s a e ge ing p iced o ensu e igh alue o
money. I has been measu ed by he ac o s g ouped in –
• O ganiza ional Suppo
• Supe iso y Suppo
• Business En i onmen Suppo
Sa is ac ion o
Managemen
Accoun an s
As a sub-se o employee, sa is ac ion o managemen accoun an s is
e y close o he o e all sa is ac ion o e e y employee wi h he
ac i i ies hey do. I has been measu ed by –
• Sa is ac ion wi h he Job
• Sa is ac ion wi h he Sys em
Value
Resea che s belie e ha he iews ha consume s hold on alue a e
no same (Zei haml & Ma y, 2003). The cons i uen s o alue a e
highly pe sonal and idiosync a ic. Value is mos ly connec ed wi h he
p ice ha consume s a e eady o pay o wha hey ge in e u n.
Zei haml and Ma y (2003) p esen ou di e en de ini ions o alue as
pe cei ed by consume s: alue is - low p ice, wha e e consume s
wan in a p oduc o se ice, he quali y consume s ge o he p ice
hey pay, and wha consume s ge o wha hey gi e. He e, alue is
measu ed by cus ome alue p oposi ion as p oposed by Kaplan and
No on (1996) h ough gene ic model consis ing h ee ing edien s:
• P oduc /Se ice A ibu es which includes unc ionali y,
quali y, p ice, ime
• Image
• Rela ionship
3.5 Concep ual amewo k o he s udy
Based on he esea ch ques ions and objec i es, cons uc s and ela ionships o be
es ed, a concep ual amewo k o he esea ch is p esen ed in Figu e 7. This
concep ual amewo k is based on con ingency heo y whe e in e nal and ex e nal
ac o s in luencing sa is ac ion o managemen accoun an s ha e been iden i ied.
And he impac o he le el o sa is ac ion o managemen accoun an s on
p o i abili y o i ms ia alue c ea ion ha e been es ed o con i m in e ac ion i .
Accoun ing and Managemen In o ma ion Sys ems
240 Vol. 20, No. 2
The ques ionnai e has sepa a e sec ions o co e managemen accoun an s’
sa is ac ion ac oss 16 di e en ca ego ies, 5 o which a e de ined as pe cei ed
o ganiza ional suppo , 5 o he s as pe cei ed supe iso y suppo lea ing o he 6 o
be classi ied as business en i onmen suppo . As al eady men ioned, con ingency
app oach is applied o iden i y hese ac o s keeping he con ex o coun y and
i ms unde s udy, while he in e nal ac o s a e g ouped unde o ganiza ional and
supe iso y suppo ca ego ies and ex e nal ac o s a e g ouped unde business
en i onmen suppo ca ego y. The amewo k is ex ended u he o add ess he
consequences o sa is ac ion ac oss loyal y, commi men , p oduc quali y and
se ice quali y. All hese ac o s ensu e alue o he cus ome s which ul ima ely
lead o p o i abili y ha again becomes a sa is ie o managemen accoun an .
Figu e 7. Concep ual amewo k o he esea ch
4. Analysis and indings
This sec ion p esen s he analysis and majo indings o he s udy. The analysis
begins wi h he p o iles o esponden s and i ms pa icipa ed in he su ey
ollowed by some desc ip i e s a is ics p esen ed on di e en pa ame e s used in
his s udy. La e , in e en ial analysis is done h ough h ee di e en segmen s
co e ing he majo objec i es o his s udy. All he hypo heses o mula ed in
li e a u e e iew sec ion ha e been es ed in espec i e segmen s using eg ession
analysis. Di e en o he s a is ical ools a e also applied o check he eliabili y,
alidi y, and possibili y o mul icollinea i y. The majo indings a e discussed in
espec i e sec ions along wi h he analysis which is ended wi h he summa y esul
o es ed hypo heses.

Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 241
4.1 Responden s’ p o ile
This sec ion summa izes he esponden s’ p o ile based on he esponses collec ed
om 113 pa icipan s. As al eady men ioned in esea ch me hodology sec ion,
esponden s a e iden i ied om 113 manu ac u ing i ms whe e ini ial con ac poin
in each case was a p o essional cos and managemen accoun an wo king in
espec i e i ms. Howe e , when hey a e app oached o he su ey, good
pe cen ages (abou 59%) o hem ha e le i o be done by subo dina es and ha e
eques ed o keep hei iden i y undisclosed. Due o he na u e o he esea ch, one
esponden ep esen s one i m which esul s in a o al o 113 esponden s om 113
i ms. Responden s’ demog aphic biog aphy in e ms o hei educa ional
backg ound, expe ience (in yea s), in en ion o swi ch, numbe o jobs wo ked so
a , and designa ions is p esen ed below (Table 3):
Table 3. Responden s’ P o ile
Demog aphic P o ile o Responden s
F equency
Pe cen age
a) Educa ional Backg ound
P o essional Ce i ica ions
46
41
Mas e ’s Deg ee
57
50
Bachelo Deg ee
10
9
b) Yea s o Expe ience
Less han 5 yea s
25
22
5 – 10 Yea s
44
39
Mo e han 10 yea s
44
39
c) In en ion o Swi ch
Yes
20
18
No
93
82
d) Numbe o Jobs
Less han 3
56
50
3-5
50
44
Mo e han 5
7
6
e) O ganiza ional Designa ion
i) Top Le el Managemen
Managing Di ec o
2
Di ec o
7
Chie Financial O ice
5
Coun y Manage
2
G oup CFO
3
Finance Con olle
6
VP Finance and Company Sec e a y
3
To al
28
25
ii) Mid Le el Managemen
P oduc ion Supe iso
2
Gene al Manage
7
Manage
25
Assis an Manage
11
Accoun ing and Managemen In o ma ion Sys ems
242 Vol. 20, No. 2
Demog aphic P o ile o Responden s
F equency
Pe cen age
Chie Accoun an
3
Assis an Gene al Manage
2
Depu y Gene al Manage
2
Assis an Finance Con olle
3
Head o Accoun s
5
To al
60
53
iii) Lowe Le el Managemen
Execu i e
18
Accoun s O ice
7
To al
25
22
Good pe cen age o he esponden s a e a ilia ed wi h p o essional accoun ing
ins i u es. Some o hem a e al eady quali ied membe s and o he s a e senio
s uden membe s who a e e y close o hei ce i ica ion. In e ms o yea s o
expe ience, a good pe cen age o esponden s (78%) a e ha ing mo e han 5 yea s
o expe ience. I e lec s he equi ed ma u i y o he esponden s o add ess he
ques ionnai e ela ed o sa is ac ion, i s an eceden s and p eceden s. In ano he
case, i e eals ha only 18% o he esponden s ha e an in en ion o swi ch hei
cu en job. I signi ies ha he accoun ing p ac i ione s a e no se e ely job-hoppe
which may be d i en by hei sa is ac ion wi h he exis ing job. In e ms o
manage ial hie a chy, only 22% esponden s a e holding lowe le el managemen
posi ion. And hese esponden s come om highly decen alized o ganiza ion
whe e he e a e independen depa men s aking ca e o cos and managemen
accoun ing ela ed issues. Due o he s uc u ed ques ionnai e, hese execu i es a e
e e ed by op le el managemen and hus i is expec ed ha he e will be no
asymme y o eedback gi en by hem. I is also good o obse e ha in mos o he
pa icipa ing i ms, managemen accoun an s hold ei he op le el o mid-le el
managemen posi ions which is impo an o unde ake cus ome pleasing
ini ia i es in hei espec i e i ms.
4.2 Co po a e p o ile
This sec ion p esen s he p o iles o companies (Table 4) pa icipa ed in he su ey
in e ms o di e en i m speci ic pa ame e s like yea s in ope a ion, numbe o
employees, annual u no e , and ne asse s. These pa ame e s a e impo an o ha e
a gene al unde s anding on he i ms aken pa in he s udy.
Table 4: Co po a e P o ile
Co po a e P o ile
F equency
Pe cen age
a) Yea s in Ope a ion
0-10
20
18
11-20
56
50
21-30
11
10
31-40
13
12
Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 243
Co po a e P o ile
F equency
Pe cen age
41-50
4
3
Mo e han 50
9
7
113
100
b) Numbe o Employees
0-1000
65
58
1001-2000
18
16
2001-3000
14
12
3001-4000
7
6
4001-5000
2
2
Mo e han 5000
7
6
113
100
c) Annual Tu no e (in BDT)
Less han 100 million
36
32
101 – 1000 million
31
27
1001-10,000 million
34
30
Mo e han 10,000 million
12
11
113
100
d) Ne Asse s (in BDT)
Less han 100 million
25
22
101 – 1000 million
47
42
1001-10,000 million
30
27
Mo e han 10,000 million
11
9
113
100
Like esponden s’ p o ile, co po a e p o ile o he esponding i ms is also e y
ich. Mo e han 80% o he i ms a e in ope a ion o mo e han 10 yea s. Mo e
han 40% o he i ms a e ha ing mo e han 1,000 employees. A ound 40% o he
i ms ha e annual u no e o mo e han BDT
3
1,000 million. I gi es some idea
ega ding he ma u i y, s ages o li e cycle, alue o he i ms, and a ge ma ke
size o he esponding i ms all o which a e impo an o su eys ela ing o
sa is ac ion.
4.3 Sa is ac ion, alue and p o i abili y: some desc ip i e insigh s
In his s udy, h ee di e en pa ame e s ha e been used o unde s and he
sa is ac ion o managemen accoun an s wi h he job hey do and he sys ems hey
use. These a e o ganiza ional suppo , supe iso y suppo and business
en i onmen suppo . As an ex ension o s udy sa is ac ion, some alue dimensions
ha e also been iden i ied o highligh he impac o sa is ac ion on alue
p oposi ion o he i ms. And inally, he impac o sa is ac ion on p o i abili y is
s udied ia alue dimensions. A summa y o desc ip i e s a is ics is p esen ed in
Table 5 below.
3
BDT e e s o cu ency denomina ion o Bangladeshi Taka.
Accoun ing and Managemen In o ma ion Sys ems
244 Vol. 20, No. 2
Table 5. Summa y o desc ip i e s a is ics o selec ed pa ame e s
Va iables Used
Mean
S anda d
De ia ion
Va iance
Minimum
Maximum
O ganiza ional Suppo
5.7232
0.96991
0.941
3
7
Supe iso y Suppo
5.5273
1.31127
1.719
2
7
Business En i onmen
Suppo
5.3482
1.16796
1.364
2
7
Sa is ac ion wi h he
Sys em
5.4159
1.39339
1.942
2
7
Sa is ac ion wi h he Job
5.5664
1.20176
1.444
1
7
O e all Sa is ac ion
5.5619
1.01139
1.023
3
7
Value Dimensions
6.0354
0.77838
0.606
4
7
P o i abili y
0.1159
0.07687
0.006
0.01
0.4
Mean alue o all he sa is ac ion pa ame e s is abo e 5 ou o 7 which gi es a osy
pic u e on he le el o sa is ac ion o managemen accoun an s. Value dimension
e en esul s a alue abo e 6 ou o 7. And he pa icipa ing i ms a e also making
on an a e age 12% p o i wi hin a ange o 1% and 40%. F om his summa y
in o ma ion, i could be concluded ha he pa ame e s indi idually show a
p omising scena io o managemen accoun ing p ac ices in Bangladesh. I is
men ioned as p omising since managemen accoun an s a e ge ing equi ed
suppo o demons a e hei pe o mance which is e lec ed in hei sa is ac ion
pa ame e s (bo h job and sys em). Ul ima ely i leads o con i ma ion o alue
dimensions o he cus ome s which is ecip oca ed by handsome p o i o he
o ganiza ions. To unde s and he associa ion be ween he pa ame e s, a co ela ion
analysis is done wi h he esul s shown in Table 6 below:
Table 6. Co ela ion
**. Co ela ion is signi ican a he 0.01 le el (2- ailed).
*. Co ela ion is signi ican a he 0.05 le el (2- ailed).
F om he able, i is unde s ood ha he a iables a e posi i ely associa ed and
signi ican ly di e en om ze o (p<.001). Sa is ac ion pa ame e s a e showing
posi i e ela ionship among hemsel es and wi h alue dimension. P o i abili y is
nega i ely co ela ed wi h sa is ac ion pa ame e s. Though p o i abili y is
posi i ely associa ed wi h sa is ac ion wi h he sys em and o e all sa is ac ion, s ill
i is no s a is ically signi ican . P o i abili y also main ain a posi i e bu
Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 251
Fi s model a ge s o ind ou a po en ial de elopmen o loyal y d i en by he
managemen accoun an s’ sa is ac ion. This model becomes signi ican (p<0.01)
wi h R2 o 0.099 which means ha only 10% o changes in loyal y is explained by
managemen accoun an s’ sa is ac ion. Second model a ge s o ind ou a po en ial
de elopmen o commi men d i en by he managemen accoun an s’ sa is ac ion.
This model is insigni ican esul ing no bea ing on le el o commi men due o
managemen accoun an s’ sa is ac ion. Thi d model a ge s o ind ou a po en ial
imp o emen in p oduc quali y d i en by he managemen accoun an s’
sa is ac ion. This model becomes signi ican (p<0.01) wi h R2 o 0.102 which
means ha only 10% o changes in p oduc quali y is explained by managemen
accoun an s’ sa is ac ion. Nex model a ge s o ind ou a po en ial imp o emen in
se ice quali y d i en by he managemen accoun an s’ sa is ac ion. This model
becomes signi ican (p<0.001) wi h R2 o 0.166 which means ha 17% o changes
in se ice quali y is explained by managemen accoun an s’ sa is ac ion. Fi h
model a ge s o ind ou a po en ial de elopmen in employee commi men d i en
by employee loyal y. This model becomes signi ican (p<0.001) wi h R2 o 0.200
which means ha 20% o changes in employee commi men is explained by
employee loyal y.
Ano he model is un o ind ou a po en ial de elopmen in p oduc quali y d i en
by employee commi men . This model becomes signi ican (p<0.01) wi h R2 o
0.070 which means ha only 7% o changes in p oduc quali y is explained by
employee commi men . Nex model a ge s o ind ou a po en ial de elopmen in
se ice quali y d i en by employee commi men . This model becomes signi ican
(p<0.01) wi h R2 o 0.073 which means ha only 7% o changes in se ice quali y
is explained by employee commi men .
To unde s and he alue dimensions, h ee sepa a e models ha e been un. The i s
model a ge s o ind ou a po en ial ela ionship be ween alue and six di e en
alue dimensions like unc ionali y, quali y, p ice, ime, image, and ela ionship.
This model becomes s a is ically signi ican (p<0.001) wi h R2 o 0.415 which
means ha 42% o changes in alue is explained by di e en alue dimensions.
Howe e , ou o six alue dimensions only p ice (p<0.01) and ela ionship
(p<0.001) a e s a is ically signi ican . Second model a ge s o ind ou a po en ial
ela ionship be ween alue and p oduc quali y. This model becomes insigni ican
which is e y close o he indings in p e ious model whe e quali y wi h ela ion o
alue becomes insigni ican . I means, p oduc quali y is no a demanded alue
dimension o cus ome s. Final model a ge s o ind ou a po en ial ela ionship
be ween alue and se ice quali y. This model becomes s a is ically signi ican
(p<0.01) wi h R2 o 0.098 which means ha only 10% o changes in alue is
explained by se ice quali y. I means ha cus ome s a e no conce ned wi h
p oduc quali y, bu hey a e conce ned wi h a e sales se ices. Conside ing he
indings o all he en eg ession models as analyzed abo e, we can se he ules o
accep ing he hypo heses as gi en in Table 12 below:

Accoun ing and Managemen In o ma ion Sys ems
252 Vol. 20, No. 2
Table 12. Tes o hypo heses on alue dimensions
Hypo heses
Expec ed
Sign
Accep ed/
Rejec ed
2(a)
The e is a posi i e and signi ican ela ionship
be ween employee sa is ac ion and loyal y
+
Accep ed
2(b)
The e is a posi i e and signi ican ela ionship
be ween employee sa is ac ion and commi men
+
Rejec ed
2(c)
The e is a posi i e and signi ican ela ionship
be ween employee sa is ac ion and p oduc quali y
+
Accep ed
2(d)
The e is a posi i e and signi ican ela ionship
be ween employee sa is ac ion and se ice quali y
+
Accep ed
2(e)
The e is a posi i e and signi ican ela ionship
be ween employee loyal y and commi men
+
Accep ed
2( )
The e is a posi i e and signi ican ela ionship
be ween employee commi men and p oduc quali y
+
Accep ed
2(g)
The e is a posi i e and signi ican ela ionship
be ween employee commi men and se ice quali y
+
Accep ed
2(h)
The e is a posi i e and signi ican ela ionship
be ween p oduc quali y and alue
+
Rejec ed
2(i)
The e is a posi i e and signi ican ela ionship
be ween se ice quali y and alue
+
Accep ed
In all he cases as men ioned abo e, he null hypo heses ha e been ejec ed and
al e na e hypo heses a e accep ed excep wo cases. Employee sa is ac ion does no
a ec employee commi men and p oduc quali y does no a ec alue. In all o he
cases, al e na e hypo heses a e accep ed. Managemen accoun an s’ sa is ac ion
de elops loyal y and ensu es p oduc quali y and se ice quali y. Sa is ac ion may
no de elop employee commi men , bu employee loyal y helps o build employee
commi men . And employee commi men a ec s bo h p oduc and se ice quali y.
Ve y impo an inding is ha p oduc quali y does no a ec alue, bu se ice
quali y does.
4.6 Sa is ac ion and P o i abili y
The inal segmen o he analysis explo es any po en ial ela ionship be ween
managemen accoun an s’ sa is ac ion and p o i abili y. The essence is ha
managemen accoun an s’ sa is ac ion should be ma e ialized h ough imp o ing
he bo om line. In line wi h his concep ualiza ion, his s udy a ge s o iden i y
possible ela ionship be ween sa is ac ion and p o i abili y. Fo he pu pose, a
eg ession model has been de eloped which esul s he ollowing (Table 13):
Table 13. A summa y o eg ession analysis conside ing p o i abili y and sa is ac ion
Models
Dependen
Va iable
Independen Va iable
Be a
Sig.
Model Sig.
1
P o i abili y
Employee Sa is ac ion
0.012
0.897
R = 0.012
R2=0.000
Sig = 0.897
Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 253
The eg ession model as p esen ed abo e esul wo ying pic u e ega ding he
ela ionship. Managemen accoun an s’ sa is ac ion does no ha e any ela ionship
wi h p o i abili y. The i ms ail o ope a ionalize i s sa is ac ion e o o aise
p o i abili y. I is he ailu e o i ms o main ain a desi ed cohesion be ween
sa is ac ion and p o i abili y. And his s udy concludes ha he i ms should use
his loose ela ionship as an oppo uni y o imp o e hei p o i abili y scena io. Job
p o iles o managemen accoun an s need a ca e ul e isi o con i m he ole o
managemen accoun an s in d i ing he i ms s a egically. In a small ma ke wi h
ew mul ina ional i ms who ha e aken he leading ole o con ol he ma ke place,
local i ms may inc ease hei compe i i eness by u ilizing he skills and
compe encies o p o essional managemen accoun an s. To now and Wiley (1991)
also ound a consis en nega i e ela ionship be ween employee sa is ac ion and
g oss p o i which esembles wi h he indings o his s udy. In ano he case, Wiley
(1991) concluded he ela ionship be ween o e all employee sa is ac ion and
inancial pe o mance as “ i ually nonexis en .” Based on he esul o eg ession
analysis, he hypo hesis o med o es he ela ionship be ween he sa is ac ion o
managemen accoun an s and p o i abili y is ejec ed as men ioned in Table 14
below:
Table 14. Tes o hypo hesis on p o i abili y
Hypo heses
Expec ed
Sign
Accep ed/
Rejec ed
3
The e is a posi i e and signi ican ela ionship
be ween managemen accoun an s’ sa is ac ion
and p o i abili y
+
Rejec ed
5. Limi a ions o he s udy and ecommenda ions o u u e
esea ch
Based on exis ing li e a u e on job sa is ac ion, ac o s a ec ing job sa is ac ion
and he consequences o job sa is ac ion, he esea ch iden i ied he gap and ca y
ou his esea ch o ill up he gap. S ill, he esea ch has ce ain limi a ions and
iden i ies some a eas o u he esea ch.
5.1 Limi a ions o he S udy
This s udy has deployed an explo a o y ype o s udy based on semi-s uc u ed
ques ionnai e su ey. As he s udy is based on a sample, he indings o he s udy
could no be gene alized. O he da a collec ion ools migh be applied co e ing
wide sample. Quali a i e me hodology migh be ca ied ou by using in-dep h
in e iew o case s udy me hod o b ing iangula ion in he s udy. Along wi h
eg ession analysis, o he s a is ical ools like clus e ing, machine lea ning o
neu al ne wo ks may be deployed o ge ex a insigh s in conclusion whe e he
Accoun ing and Managemen In o ma ion Sys ems
254 Vol. 20, No. 2
beha io al dimensions ela ing o job sa is ac ion could be mo e accu a ely
cap u ed. This s udy is applied on managemen accoun an s wo king in
manu ac u ing i ms only, which is ano he limi a ion o he s udy. A c oss-
sec ional analysis migh add ess he di e gences among he managemen
accoun an s in e ms o hei sa is ie s. These limi a ions migh be ca e ully
analyzed o u he explo a ion.
5.2 Recommenda ions o Fu u e Resea ch
The explo a ion p ocess o his s udy iden i ies some a eas o u he s udy. Based
on a su ey, Cha e ed Global Managemen Accoun an s (2020) has published
se ies o publica ions co e ing digi al dis up ion and he u u e o inance
p o essionals. They es ablished ha he ole o managemen accoun an s has
unde gone d ama ic change wi h ad ance echnologies, like machine lea ning,
obo ics, blockchain, a i icial in elligence, business in elligence, and da a
analy ics. This s udy concludes ha he sa is ac ion o managemen accoun an s
does no depend on he sys em hey use. A s udy may be conduc ed o iden i y he
eason, which migh be due o he impac o echnological dis up ions on he job
p o ile o managemen accoun an s. A he same ime, unlike o he s udies, his
s udy concludes ha sa is ac ion o managemen accoun an s does no cause
commi men . Value p oposi ion o his s udy p io i izes se ice quali y o e
p oduc quali y which may be ano he a ea o esea ch whe he i is due o he
applica ion o con ingency app oach o o he unknown easons. I is also impo an
o know he eason o ejec ing he las hypo hesis which eads like ‘ he e is a
posi i e and signi ican ela ionship be ween managemen accoun an s’ sa is ac ion
and p o i abili y’. In addi ion o quan i a i e s udies in c oss-sec ional a eas, he
quali a i e esea ch pa adigm may b ing u he me i o indings.
6. Conclusion
Job sa is ac ion, ac o s a ec ing job sa is ac ion, implica ions o job sa is ac ion
on a ious pe o mance pa ame e s a e e y common esea ch a eas. A wide a ay
o li e a u e eco ds some commendable indings on his e y adi ional, bu
popula esea ch a ea. This s udy b ings new dimensions in esea ching sa is ac ion
by add essing a g oup o p o essional managemen accoun an s in an eme ging
economy, Bangladesh. This s udy adds o exis ing li e a u e on hese selec i e
a eas as he e is no exis ing s udy done conside ing he managemen accoun an s
only. Managemen accoun an s a e playing e y c i ical ole in o ganiza ion o
a ain s a egic goals which has no been esea ched be o e. In his echnology-
d i en ou h indus ial e olu ion e a, he jobs o managemen accoun an s ha e
e en become mo e challenging and managemen accoun ing sys em has been
e ined as a esponse o add ess hese challenges. This s udy ea nes ly a emp s o
unde s and managemen accoun an s’ sa is ac ion wi h ac o s a ec ing
Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 255
sa is ac ion, consequences o such sa is ac ion and impac o sa is ac ion on
p o i abili y o en ich he li e a u e o sa is ac ion. He e, sa is ac ion has wo
dimensions, sa is ac ion wi h he job and sa is ac ion wi h he sys em. I iden i ies
h ee majo cons uc s o managemen accoun an s’ sa is ac ion, iz.,
o ganiza ional suppo , supe iso y suppo , and business en i onmen suppo . I
concludes ha managemen accoun an s’ sa is ac ion la gely depends on all hese
majo cons uc s. Howe e , managemen accoun an s’ sa is ac ion does no depend
on he sys em hey wo k wi h which equi es u he esea ch.
F om he indings o sa is ac ion o managemen accoun an s, he p esence o
con ingency app oach could be unde s ood. Bangladesh as an eme ging economy
has wi nessed se ious e o m ini ia i es in he ield o p o essional accoun ing.
Managemen accoun ing p o ession has unde gone egula o y sc u iny and
in e en ion as a ecogni ion o he impo an oles played by managemen
accoun an s in ebuilding he economy. Bangladesh is hoping o g adua e i sel in
he ca ego y o de eloped na ion by 2041 and he coun y has made a del a plan
a ge ing he yea 2100. In his jou ney, managemen accoun an s will suppo he
Go e nmen o Bangladesh as de elopmen pa ne in inc easing he
compe i i eness o indus ial sec o pa icula ly. This s udy will ac as a baseline
s udy o highligh he li e o managemen accoun an s in co po a e wo ld. The
sa is ac ion o managemen accoun an s on he jobs hey do is d i en by some
in e nal and ex e nal ac o s, howe e , hey a e no sa is ied wi h he sys em hey
wo k. This is a e y impo an and in e es ing inding o he egula o s,
p ac i ione s, and p o essional communi y. In mos o he cases, managemen
accoun ing sys em used by o ganiza ions in Bangladesh is no s anda dized, a he
i is embedded in gene al accoun ing sys em. O ganiza ions also lack se iously o
iden i y a eas whe e managemen accoun an s’ se ices a e wa an ed. Ap ly,
managemen accoun ing p o ession aces challenges o es ablish i sel as an
independen p o ession wi h espec i e job p o iles. Thus, managemen
accoun an s a e no happy wi h he sys em hey wo k, which in mos o he cases,
ails o p o ide hem equi ed in o ma ion in suppo ing hei ac ical decision
making. And his is a e y impo an eason o lack o compe ency in local i ms
which is e lec ed in he s uc u e o manu ac u ing sec o o he coun y. I is
domina ed by one o wo mul ina ional i ms.
The esea ch also iden i ies some p eceden s o sa is ac ion like loyal y,
commi men , p oduc quali y and se ice quali y. I is widely accep ed and
belie ed ha o demons a e inno a ion and c ea i i y in wo kplace, he
managemen accoun an s need o be con en ed wi h he job en i onmen . In ac ,
ebuilding cus ome sa is ac ion is impo an ly igge ed by managemen
accoun an s (Helmi, 1998) h ough ensu ing di e en alue dimensions in o e ed
p oduc s and se ices. They mus link inc eased alue wi h imp o ed inancial
esul s. Some employe s e en belie e ha p o ec ing he “bo om line” equi es
Accoun ing and Managemen In o ma ion Sys ems
256 Vol. 20, No. 2
sa is ying o deligh ing cus ome s ia sa is ying o deligh ing employees (B own,
1973; Le ine, 1995). This s udy also conside s a simila esea ch objec i e o ind
ou any ela ionship be ween managemen accoun an s’ sa is ac ion and
p o i abili y h ough di e en alue gene a o s. The esea ch indings conclude ha
managemen accoun an s’ sa is ac ion has ela ionship wi h di e en alue
dimensions. Mo eo e , i ails o ela e sa is ac ion wi h p o i abili y. This inding
e lec s a poo linkage be ween he pa ame e s and ailu e o he ma ke o na iga e
he high le el o sa is ac ion in imp o ing he bo om line.
Some o he esea ch indings con i m ea lie s udies like ac o s a ec ing
managemen accoun an s’ sa is ac ion, sa is ac ion imp o ing loyal y and o he
pa ame e s o alue dimensions. Howe e , he s udy also esul s some excep ional
indings. Managemen accoun an s’ sa is ac ion esul s no signi ican ela ionship
wi h he sys em managemen accoun an s use, sa is ac ion o managemen
accoun an s does no inc ease commi men le el, p oduc quali y is no a alue
dimension hough se ice quali y is, and managemen accoun an s’ sa is ac ion
does no lead o p o i abili y. These indings o e he po en iali y o conduc ing
new esea ch which b ings he managemen accoun ing esea ch in a di e en
heigh a leas in eme ging economies. I also signals a pa icula pa e n o
managemen accoun ing sys em ha is being used in Bangladesh. As he s udy is
based on s uc u ed ques ionnai e su ey and is mo i a ed by posi i is pa adigm o
quan i a i e esea ch, he esea ch indings canno be gene alized. The esul s o
he s udy should be ead conside ing he speci ic esea ch con ex . The co po a e
sec o o Bangladesh is cha ac e ized by dominance o se ice sec o s, absence o
highly compe i i e p oduc i e sec o s, less dependency on p o essional se ices
e c. A la ge numbe o companies ep esen s i s gene a ion companies, indus y-
academia ie up is absen , p o essional accoun ing bodies main ain weak
ela ionship wi h co po a e coun e -pa and cus ome s a e domina ed by
uneduca ed and unawa e g oup which collec i ely de elops a con ex o some
pa icula indings as his s udy concludes.
Re e ences
Abbas, A., Mudassa , M., Gul, A. & Madni, A. (2013) “Fac o s con ibu ing o job
sa is ac ion o wo ke s in Pakis ani o ganiza ion”, In e na ional Jou nal
o Academic Resea ch in Business and Social Sciences, ol. 3, no. 1:
525-544.
Abdelmoula, L. & Boudabbous, S. (2019) “D i e s o he P o essional
Accoun an s’ Sa is ac ion in Tunisian Con ex ”, In e na ional Jou nal o
Academic Resea ch in Accoun ing, Finance and Managemen Sciences,
ol. 9, no. 2: 183-197.

Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 257
Agwu, M. O. (2013) “Impac o ai ewa d sys em on employees’ job pe o mance
in Nige ian Agip Oil Company Limi ed Po -Ha cou ”, B i ish Jou nal o
Educa ion, Socie y & Beha iou al Science, ol. 3, no. 1: 47-64.
Ahmed, I., Nawaz, M. M., Iqbal, N., Ali, I., Shauka , Z. & Usman, A. (2010) “The
e ec s o mo i a ional ac o s on employees’ job sa is ac ion: a case s udy
o Uni e si y o he Punjab, Pakis an”, In e na ional Jou nal o Business
and Managemen , ol. 5, no. 3: 70-80.
Akansel, N., Özkaya, G., E can, D. & Alpe , Z. (2011) “Job Sa is ac ions o nu ses
and physicians wo king in he same heal h ca e acili y in Tu key”,
In e na ional Jou nal o Ca ing Sciences, ol. 4, no. 3: 133-143.
Amick, D. J. & Walbe g, H. J. (1975) In oduc o y mul i a ia e analysis,
McCu chan Publishing Co po a ion, Cali o nia.
And ew, O. (2002) “A e You Happy a Wo k? Job Sa is ac ion and Wo k-Li e
Balance in he US and Eu ope”, Wa wick WBS E en 5, New Yo k.
Ang, K. B., Goh, C. T. & Koh, H. C. (1993) “The Impac o Age on he Job
Sa is ac ion o Accoun an s”, Pe sonnel Re iew, ol. 22, no. 1: 31-39.
Bald insdo i , G., Bu ns, J., No ekli , H. & Scapens, R. W. (2009) “The image o
accoun an s: F om bean coun e s o ex eme accoun an s”, Accoun ing,
Audi ing & Accoun abili y Jou nal, ol. 22, no. 6: 858-882.
Bambe , L. S., B aun, K. & Ha ison, W. T. (2008), Manage ial Accoun ing, Fi s
edi ion, P en ice Hall.
Base i, S. (2013) “An in es iga ion on o job sa is ac ion in accoun ing and
audi ing ins i u ions o comme cial Companies”, Managemen Science
Le e s, ol. 3, no. 2: 683-688.
Becke , B. & Ge ha , B. (1996) “The impac o human esou ce managemen on
o ganiza ional pe o mance: p og ess and p ospec s”, Academy o
Managemen Jou nal, ol. 39, no. 4: 779–801.
B ie , A. P. (1998) as ci ed in Weiss, H. M. (2002) “Decons uc ing job
sa is ac ion: sepa a ing e alua ions, belie s and a ec i e expe iences”,
Human Resou ce Managemen Re iew, ol. 12: 173-194.
B own, J. D. (1973) The Human Na u e o O ganiza ions. Ame ican Managemen
Associa ion, New Yo k.
Bullen, M. L. & Falmhol z, E. G. (1985) “A heo e ical and empi ical in es iga ion
o job sa is ac ion and in ended u no e in he la ge CPA i m”,
Accoun ing, O ganiza ion, and Socie y, ol. 10: 287-302.
Bu ke, R. J. & McKeen, C. A. (1995) “Employmen gaps, wo k sa is ac ion and
ca ee ad ancemen among women cha e ed accoun an s”, Jou nal o
Manage ial Psychology, ol. 10, no. 7: 16-21.
Accoun ing and Managemen In o ma ion Sys ems
258 Vol. 20, No. 2
Bu ns, J. & Bald insdo i , G. (2005) “An ins i u ional pe spec i e o accoun an s’
new oles: he in e play o con adic ions and p axis”, Eu opean
Accoun ing Re iew, ol. 14, no. 4: 725-57.
Cadez, S. and Guilding, C. (2012) “S a egy, s a egic managemen accoun ing and
pe o mance: a con igu a ional analysis”, Indus ial Managemen & Da a
Sys ems, ol. 112, no. 3: 484-501.
CGMA (2020) The CGMA Compe ency F amewo k guide and ool: ans o ming
he inance unc ion.
Chen, C. (2006) “Job sa is ac ion, o ganiza ional commi men , and ligh
a endan s’ u no e in en ions: a no e”, Jou nal o Ai T anspo
Managemen , ol. 12: 274-6.
Chepkwony, C. C. (2014) “The Rela ionship be ween Rewa ds Sys ems and Job
Sa is ac ion A Case S udy a Teache s Se ice Commission-Kenya”,
Eu opean Jou nal o Business and Social Sciences, ol. 3, no. 1: 59-70.
Coope , P. & Da , E. (2009) “Change in he managemen accoun an ’s ole:
d i e s and di e si y”, Wo king Pape Se ies, 2009.06, UK: Uni e si y o
Ba h-School o Managemen .
C anny, C. J., Smi h, P. C. & S one, E. F. (1992) as ci ed in Weiss, H. M. (2002)
“Decons uc ing job sa is ac ion: sepa a ing e alua ions, belie s and
a ec i e expe iences”, Human Resou ce Managemen Re iew, ol. 12:
173-194.
C ossman, A. & Bassem, A.-Z. (2003) “Job sa is ac ion and employee pe o mance
o Lebanese banking s a ”, Jou nal o Manage ial Psychology, ol. 18,
no. 4: 368-376.
Dilla d, J. F. & Fe is, K. K. (1979) “Sou ces o p o essional s a u no e in
public accoun ing i ms: some u he e idence”, Accoun ing,
O ganiza ions, and Socie y, ol. 4: 179-186.
Do, D. T., Nguyen, D. H., Nguyen, T. H. & Vu, H. P. (2019) “Job Sa is ac ion
amongs Accoun an s: The Case o Accoun ing Se ice Fi ms in Hanoi”,
Resea ch Jou nal o Finance and Accoun ing, ol. 10, no. 18: 134-139.
Do, D. T, T uong, D. D, T an, M. D. & Nguyen, T. N. L. (2018) “De e minan s
In luencing Pe o mance o Accoun an s: The Case o Vie nam”,
In e na ional Jou nal o Economics and Finance, ol. 10, no. 7: 1-9.
Dole, C. & Sch oede , R. G. (2001) "The impac o a ious ac o s on he
pe sonali y, job sa is ac ion and u no e in en ions o p o essional
accoun an s", Manage ial Audi ing Jou nal, ol. 16 issue 4: 234-245.
Eisenbe ge , R., Hun ing on, R., Hu chison, S. & Sowa, D. (1986) “Pe cei ed
o ganiza ional suppo ”, Jou nal o Applied Psychology, ol. 71: 500-507.
Flynn, F. J. (2005) “Iden i y o ien a ions and o ms o social exchange in
o ganiza ions”, Academy o Managemen Re iew, ol. 30, no. 4: 737-750.
Ga ison, R., No een, E. & B ewe , P. (2006) Manage ial Accoun ing, Ele en h
edi ion, McG aw-Hill/I win
Unde s anding managemen accoun an s’ sa is ac ion: A concep ual s udy
Vol. 20, No. 2 259
Ghazzawi, I. (2008) “Job sa is ac ion an eceden s and consequences: A new
concep ual amewo k and esea ch agenda”, Business Re iew, ol. 11, no.
2: 1-10.
Glen, D. M., Law ence, P. S. & Michael, A. N. (2008) “Compa a i e Analysis o
Employee Job Sa is ac ion in he Accoun ing P o ession”, Jou nal o
Business & Economics Resea ch, ol. 6, no. 2: 65-81.
Goh, C. T., Koh, H. C. & Low, C. K. (1991) “Gende e ec s on he job sa is ac ion
o accoun an s in Singapo e”, Wo k & S ess: An In e na ional Jou nal o
Wo k, Heal h & O ganisa ions, ol. 5, no. 4: 341-348.
G anlund, M. & Lukka, K. (1997) “F om bean-coun e s o change agen s: The
Finnish managemen accoun ing cul u e in ansi ion”, Liike aloudellinen
Aikakauski ja, ol. 3: 213-255.
Hagos, G., & Ab ha, K. (2015) “S udy on ac o s a ec ing Job Sa is ac ion in
Mekelle Uni e si y Academic s a a Adi-Haqi campus”, In e na ional
Jou nal o Scien i ic and Resea ch Publica ions, ol. 5, no. 6: 1-6.
Haldma, T. & Laa s, K. (2002) “Con ingencies in luencing he managemen
accoun ing p ac ices o Es onian manu ac u ing companies”, Managemen
Accoun ing Resea ch, ol. 13: 379-400.
Helmi, M. A. (1998) “Measu ing he e ec o cus ome sa is ac ion on
p o i abili y: a challenging ole o managemen accoun an s”, The
Na ional Public Accoun an , Decembe 1, 1998.
He zbe g, F., Mausne , B. & Snyde man, B. B. (1959) The Mo i a ion o Wo k
(2nd edi ion), New Yo k: John Wiley & Sons.
Heske , J. L., Sasse J ., W. E. & Schlesinge , L. A. (1997) The Se ice P o i
Chain: How Leading Companies Link P o i and G ow h o Loyal y,
Sa is ac ion, and Value. New Yo k: F ee P ess.
Heske , J. L., Jones, T. O., Lo eman, G.W., Sasse J ., W. E. & Schlesinge , L. A.
(1994) “Pu ing he se ice-p o i chain o wo k”, Ha a d Business
Re iew, ol. 72, no. 2: 164-174.
Hoang, T. & Chu, N. M. N (2008), Analysis o esea ch da a wi h SPSS, Hong Duc
Publishing House.
Im an, A., Ahmad, S., Nisa , Q. A. & Ahmad, U. (2014) “Explo ing Rela ionship
among Rewa ds, Recogni ion and Employees’ Job Sa is ac ion: A
Desc ip i e S udy on Lib a ies in Pakis an Middle-Eas ”, Jou nal o
Scien i ic Resea ch, ol. 21, no. 9: 1533-1540.
Jä enpää, M. (2007) “Making business pa ne s: A case s udy on how
managemen accoun ing cul u e was changed”, Eu opean Accoun ing
Re iew, ol. 16, no. 1: 99-142.
Johnson, J. S. & Sohi, R. S. (2014) “The cu ilinea and condi ional e ec s o
p oduc line b ead h on salespe son pe o mance, ole s ess, and job
sa is ac ion”, Jou nal o he Academy o Ma ke ing Science, ol. 42, no.1:
71-89.
Accoun ing and Managemen In o ma ion Sys ems
260 Vol. 20, No. 2
Kaplan, R. S. & No on, D. P. (1996) The balanced sco eca d: ansla ing s a egy
in o ac ion. Bos on, Mass: Ha a d Business School P ess.
Ke oki i, M. A. & Sch oede , R. G. (2004) “S a egic, s uc u al con ingency and
ins i u ional explana ions in he adop ion o inno a i e manu ac u ing
p ac ices”, Jou nal o Ope a ions Managemen , ol. 22, no. 1: 63-89.
Khalid, S. (2010) “Job sa is ac ion among bank employees in Punjab, Pakis an: A
compa a i e s udy”, Jou nal o Social Science, ol. 17, no. 4: 570-577.
Khan, A. S. & Jan, F. (2015) “The S udy o O ganiza ion Commi men and Job
Sa is ac ion among Hospi al Nu ses - A Su ey o Dis ic Hospi als o
De a Ismail Khan”, Global Jou nal o Managemen and Business
Resea ch: Adminis a ion and Managemen , ol. 15, no. 1: 17-28.
Khuong, M. N. & Tien, B. O. (2013) “Fac o s in luencing employee loyal y
di ec ly and indi ec ly h ough job sa is ac ion: A s udy o banking sec o
in Ho Chi Minh Ci y”, In e na ional Jou nal o Cu en Resea ch and
Academic Re iew, ol. 1, no. 4: 81-95.
Lambe , C. & Sponem, S. (2012) “Roles, au ho i y and in ol emen o he
managemen accoun ing unc ion: A mul iple case-s udy pe spec i e”,
Eu opean Accoun ing Re iew, ol. 21, no. 3: 565-589.
Lee, C. H. & B u old, N. T. (2003) “C ea ing alue o employees: in es men in
employee de elopmen ”, In e na ional Jou nal o Human Resou ce
Managemen , ol. 14, no. 6: 981-1000.
Le ine, D. I. (1995) Rein en ing he Wo kplace: How Business and Employees
Can Bo h Win. Washing on D.C.: The B ookings Ins i u ion.
Locke, E. A. (1976) as ci ed in B ie , A. P. and Weiss, H. M. (2001)
“O ganiza ional beha io : a ec in he wo kplace”, Annual Re iew o
Psychology, ol. 53: 279-307.
Lo eman, G. W. (1998) “Employee sa is ac ion, cus ome loyal y, and inancial
pe o mance: an empi ical examina ion o he se ice p o i chain in e ail
banking”, Jou nal o Se ice Resea ch, ol. 1, no. 1: 18–31.
Luddy, N. (2005) “Job sa is ac ion amongs employees a a public Heal h
Ins i u ion in he Wes e n Cape”, Uni e si y o he Wes e n Cape.
Malik, M. E., Danish, R. Q. & Muni , Y. (2012), “The Impac o Pay and
P omo ion on Job Sa is ac ion: E idence om Highe Educa ion Ins i u es
o Pakis an”, Ame ican Jou nal o Economics, 6-9.
Ma ensen, A. & G ønhold , L. (2009) “Imp o ing lib a y use s’ pe cei ed quali y
sa is ac ion and Loyal y: An in eg a ed measu emen and managemen
sys em”, The Jou nal o Academic Lib a ianship, ol. 29, no. 3: 140-147.
Ma ensen, A. & G onhold , L. (2001) “Using employee sa is ac ion measu emen
o imp o e people managemen : an adap a ion o Kano’s quali y ypes”,
To al Quali y Managemen , ol. 2, nos. 7/8: 949-57.
Meye , J. P., Becke , T. E. & Vandenbe ghe, C. (2004) “Employee commi men
and mo i a ion: a concep ual analysis and in eg a i e model”, Jou nal o
Applied Psychology, ol. 89, no. 6: 991–1008.