会计人员的满意度和在家庭工作环境中的工作效率:COVID - 19大流行背景下的研究

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.0420238

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引用次数: 0

摘要

Covid - 19大流行正在发生并影响着社会的大多数领域。本研究主要探讨在家办公背景下会计满意度与工作绩效的关系。本研究采用调查方法收集实证数据。基于越南企业中100名从事会计和审计工作的人的数据，PLS分析结果表明，会计满意度对工作绩效有积极影响，工作环境对工作绩效有积极或消极影响，工作压力是一个负向影响会计在家工作绩效的因素。我们的研究结果提出了一些管理启示，以提高会计在家工作的情况下的绩效。关键词:工作满意度，会计，在家办公，Covid -19 JEL分类:M00, M40, M49

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SỰ HÀI LÒNG CỦA NHÂN VIÊN KẾ TOÁN VÀ HIỆU QUẢ CÔNG VIỆC TRONG MÔI TRƯỜNG LÀM VIỆC TẠI NHÀ: NGHIÊN CỨU TRONG BỐI CẢNH ĐẠI DỊCH COVID - 19 INDIVIDUAL SATISFACTION AND JOB PERFORMANCE OF ACCOUNTANT IN WORKING FROM HOME CONTEXT: A STUDY IN COVID - 19 PANDEMIC ENVIRONMENT

The Covid - 19 pandemic is happening and affecting most areas of society. The study focuses on the relationship between satisfaction and job performance of accountant in the context of working from home. This work uses survey approach for collecting empirical data. Based on data from 100 people in the fields of accounting and auditing in Vietnamese enterprises who have done working from home method, PLS analysis results show that satisfaction of accountant has a positive impact on job performance, working environment has a positive or negative impact on job performance and work pressure is a factor that negatively affects the job performance of accountants in working from home context. Our findings suggest some managerial implications to improve the performance of accountant in working from home context. Keywords: job satisfaction, accountants, work from home, Covid -19 JEL Classification: M00, M40, M49

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

期刊介绍： The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.