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Open Access
Article
Publication date: 25 April 2024

Tahani Ali Hakami

This study aims to examine the relationship between internal and external factors and job satisfaction, and between job satisfaction and auditors’ performance.

Abstract

Purpose

This study aims to examine the relationship between internal and external factors and job satisfaction, and between job satisfaction and auditors’ performance.

Design/methodology/approach

This research used deductive approach. Data was gathered from 83 auditors in the Saudi Organisation for Certified Public Accountants (SOCPA) database. By implementing the partial least squares-structural equation modelling (PLS-SEM) technique, the suggested hypotheses were examined.

Findings

The results show that internal factors, i.e., achievement, advancement, recognition and growth, significantly impact job satisfaction. Subsequently, the external factors, i.e., company policies, relationship with a peer and relationship with supervisor, significantly impact job satisfaction. In contrast, work security has no relationship with job satisfaction. Furthermore, job satisfaction is a significant driver for auditors' performance.

Research limitations/implications

This research sheds light on the relationships between internal and external factors, job satisfaction and auditors' performance in the Saudi context. It would be interesting to investigate these relationships in a different setting, such as a different country, time or industry. Future studies should broaden the sample frame to include different types of employees to obtain more generalisable results.

Practical implications

This study may help managers of auditing departments formulate appropriate strategies and design effective programs to increase the level of job satisfaction between auditors by enhancing such factors, which will lead to improving the auditors' performance.

Originality/value

This research provide an empirical evidence to support the theoretical assumptions of Herzberg's which is much needed.

Details

Journal of Money and Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2634-2596

Keywords

Open Access
Article
Publication date: 29 November 2021

Ruby Khan and Tahani Ali Hakami

The objective of this study is to examine the nature of cryptocurrencies, risks involved in using it due to its volatile nature, advantages, disadvantages and its functions as…

10117

Abstract

Purpose

The objective of this study is to examine the nature of cryptocurrencies, risks involved in using it due to its volatile nature, advantages, disadvantages and its functions as money.

Design/methodology/approach

This is an inductive approach to a descriptive analysis (Qualitative research). In order to come to an adequate conclusion, we reviewed several studies and articles previously published in this field related to our research questions, and then explored the nature of Cryptocurrencies, their advantages and disadvantages, risks associated with cryptocurrency usage and their user-friendliness in Saudi Arabia.

Findings

The findings of this study reveal that anonymity and concealment are important aspects of cryptocurrencies. This system does not follow a transparent process that can make it parallel to conventional fiat currency.

Research limitations/implications

Although this study focuses on the issue of trust, it fails to recognize more technological factors hampering its transaction mechanism instead of enhancing it, owing to a lack of facts and knowledge.

Practical implications

Like conventional transaction system users must sign their crypto transactions that others must duly verify easily. Once a promise is made, one will not be able to back out of it until it is protected from revocation by the signer.

Originality/value

In comparison with reviewed literature, this study focuses more on the issue of volatility, which accounts for the fact that cryptocurrency has not been accepted as a permanent tool of monetary policy. Additionally, the study finds that the Saudi public is largely pessimistic toward such currencies.

Details

Journal of Money and Business, vol. 2 no. 1
Type: Research Article
ISSN: 2634-2596

Keywords

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