Job Satisfaction in Accounting: A Quantitative Study on Organizational and Technological Factors
Year: 2026
Type: article
Study design: Observational Study
Abstract: Over the last two decades, the accounting profession has undergone significant changes, driven by the accelerated digitalization of processes, the increasing complexity of regulations, and the growing level of professional responsibility. In this context, accountants’ job satisfaction has become an essential factor for organizational performance, employee retention, and the quality of reported accounting information. Although the international literature widely addresses the determinants of job satisfaction, applied studies focusing on the Romanian context, especially at the local level, remain limited. The aim of this study is to identify the organizational and technological factors that influence job satisfaction among accountants working in the municipality of Constanța and the surrounding areas. The research adopts a quantitative approach, based on a standardized questionnaire administered to a sample of accounting professionals, with data analyzed using descriptive and correlational statistical methods. The study examines the relationships between pay satisfaction, work–life balance, managerial support, professional autonomy, the digitalization of accounting activities, and overall job satisfaction, as well as their association with turnover intention. The results provide an integrated view of job satisfaction dynamics within the accounting profession and may offer relevant support for organizational decision-makers in improving working conditions and employee retention policies.
Language: English
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7128936164
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