Understanding Management Accountants' Satisfaction: A Conceptual Study

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. 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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. 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