Title: Accountants in Japan: culture, organisational factors and job satisfaction

Authors: Jeanne H. Yamamura, Yvonne E. Stedham, Michimasa Satoh

Addresses: University of Nevada Reno, Dept. of Accounting and IS/026, Reno, NV 89557-0205, USA. ' University of Nevada Reno, Dept. of Managerial Sciences/028, Reno, NV 89557-0206, USA. ' Nagoya University, Graduate School of Economics, Furo-cho, Chikusa-ku, Nagoya 464-8601, Japan

Abstract: This paper examines the relationship between organisational factors and the job satisfaction of accountants in Japan. Data were collected on perceptions of career-related factors and factors related to the provision of technical information from 235 accountants working in accounting firms in Japan. Prior research in the USA and Australia has shown that career development and performance evaluation are factors considered highly important to the job satisfaction of accountants. Cultural characteristics are reflected in the values held by a society. Hence, it is to be expected that job satisfaction and its determinants are culture specific. In this study, we utilise Hofstede|s cultural framework to identify factors that may be related to the job satisfaction of Japanese accountants. The results of this study indicate that, although career development is also important to the job satisfaction of Japanese accountants, performance evaluation is not valued. Theoretical and practical implications are discussed.

Keywords: Hofstede|s cultural taxonomy; national culture; Japan; accountant; accounting firm; job satisfaction.

DOI: 10.1504/IJAAPE.2004.004144

International Journal of Accounting, Auditing and Performance Evaluation, 2004 Vol.1 No.1, pp.85 - 102

Available online: 31 Mar 2004 *

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