Job Satisfaction Dimensions in Public Accounting Practice

Kathleen Herbohn (UQ Business School, The University of Queensland)

Accounting Research Journal

ISSN: 1030-9616

Publication date: 1 December 2005


This paper investigates gender differences in reported job satisfaction and career choices revealed by a postal survey of accountants from the Queensland Division of the Institute of Chartered Accountants in Australia. Of particular interest are levels of satisfaction with remuneration and promotion. Two moderating factors of career age and firm size are also considered. Consistent with prior research, female accountants reported dissatisfaction with their opportunities for promotion. However, unlike prior research there was no evidence of a gender effect in remuneration levels, and in reported satisfaction with remuneration. Nor were there differences in satisfaction across age bands, and public accounting firms of different size. The link between satisfaction levels of female accountants and their career choices of leaving their current employer, moving to parttime employment, or leaving the accounting profession was also investigated. Consistent with a large body of organisational and accounting research, low levels of job satisfaction were associated with higher turnover intentions for female accountants.



Herbohn, K. (2005), "Job Satisfaction Dimensions in Public Accounting Practice", Accounting Research Journal, Vol. 18 No. 2, pp. 63-82.

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