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An examination of the job satisfacti...

Kass-Shraibman, Frimette.

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An examination of the job satisfaction of certified public accountants as it relates to their area of practice and their locus of control.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	An examination of the job satisfaction of certified public accountants as it relates to their area of practice and their locus of control./
Author:	Kass-Shraibman, Frimette.
Description:	187 p.
Notes:	Adviser: Michael Bronner.
Contained By:	Dissertation Abstracts International69-03A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3308301
ISBN:	9780549548904

An examination of the job satisfaction of certified public accountants as it relates to their area of practice and their locus of control.
Kass-Shraibman, Frimette.

An examination of the job satisfaction of certified public accountants as it relates to their area of practice and their locus of control. - 187 p.

Adviser: Michael Bronner.

Thesis (Ph.D.)--New York University, 2008.

The findings were discussed and recommendations for future research were made.

ISBN: 9780549548904Subjects--Topical Terms:

1020666
Business Administration, Accounting.

An examination of the job satisfaction of certified public accountants as it relates to their area of practice and their locus of control.
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005 20110630
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020 $a 9780549548904
035 $a (UMI)AAI3308301
035 $a AAI3308301
040 $a UMI $c UMI
100 1 $a Kass-Shraibman, Frimette. $3 1280874
245 1 3 $a An examination of the job satisfaction of certified public accountants as it relates to their area of practice and their locus of control.
300 $a 187 p.
500 $a Adviser: Michael Bronner.
500 $a Source: Dissertation Abstracts International, Volume: 69-03, Section: A, page: 0855.
502 $a Thesis (Ph.D.)--New York University, 2008.
520 $a The findings were discussed and recommendations for future research were made.
520 $a In recent years the accounting profession has undergone a number of changes, including the Sarbanes-Oxley Act of 2002, which have created a need for more auditors at the same time as the number of accounting students was declining. During the late 1990s the American Institute of Certified Public Accountants (AICPA) undertook a project (The Vision Project) to identify what accountants were doing. They identified several new practice areas beyond the traditional practice areas of tax, audit, and accounting. Some members of the profession took exception to this. They maintained that these new practice areas were not truly accounting activities. This disagreement within the profession led to the question: What were accountants happy doing? Therefore, this study was undertaken to determine if Certified Public Accountants in public practice in the traditional practice areas were more satisfied with their jobs than those practicing in the non-traditional practice areas.
520 $a In order to add robustness to the study, locus of control, a psychological theory within the area of social learning theory, was also examined. Locus of control is often studied as a variable related to job satisfaction. Age, gender, and earnings were also considered in this research as they are frequently examined with job satisfaction and locus of control. Level of education was added as a variable as this relates to another recent change in the accounting profession. In the last several years most states have changed the education requirement for CPA candidates from a bachelor's degree (with 120--128 credits) to a requirement of a bachelor's degree and 150 credits.
520 $a Survey research design was used in this study. A questionnaire was designed and sent to 400 CPAs across the country from a list supplied by the AICPA. Job satisfaction was measured using the Abridged Job Descriptive Index and the Jobs-in-General Index (Balzer et al., 1997). Locus of control was measured using the Rotter I-E scale (Rotter, 1966). Ten hypotheses were generated from the literature review and tested.
520 $a Results indicated that in general CPAs in public practice were satisfied with their jobs and there did not appear to be significant differences on the level of job satisfaction of CPAs in traditional and non-traditional areas. Gender, earnings, and internal locus of control, however, were also found to be related to job satisfaction.
590 $a School code: 0146.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Education, Business. $3 1017515
650 4 $a Psychology, Industrial. $3 520063
690 $a 0272
690 $a 0624
690 $a 0688
710 2 $a New York University. $3 515735
773 0 $t Dissertation Abstracts International $g 69-03A.
790 $a 0146
790 1 0 $a Bronner, Michael, $e advisor
791 $a Ph.D.
792 $a 2008
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3308301