ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

The Influence of Internal Environment of Accountants and their Job Satisfaction on Organizational Commitment

  • Shin Hyun Dai Namseoul University
  • Lee Jung Ki Namseoul University

Asian Tax Journal Vol. 9 No. 4 (2008), pp. 121-139

Abstract

The purpose of the study is to investigate that the influence of organizational commitment on the internal environment about accountant by job satisfaction, physical environment, psychological circumstances, visions of job, exhaustion experiences, accessibility to accounting job as a variables. The results of study can be summarized like the following. First, physical environment, psychological circumstances and visions of job and accessibility to accounting job have 'positive' effect on organizational commitment about accountant. At that time, the more accountants have job satisfaction the more accountants have organization commitment. job satisfaction has got function as a moderating variables in the correlation between internal environment and organization commitment. Second, exhaustion experiences have 'inverse' effect on organizational commitment about accountants. however at this time, job satisfaction has not got function as a moderating variables. so to speak, job satisfaction have not relevance nither exhaustion experiences nor organization commitment. After all physical environment, psychological circumstances, visions of job and exhaustion experiences and accessibility to accounting job affect organization commitment. And than job satisfactions have relevance internal environment only to except for exhaustion experiences as a moderating variable. The above results show the necessity of the recognition about job satisfaction as a moderating variable. It is important to manage job satisfaction.

Keywords

  • accountant
  • organization commitment
  • job satisfaction

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