Effect of job satisfaction to contextual performance: An applicaton on professional accountants

The Accounting profession is a quite stressful and liable job. The biggest responsibility expecting from professional accountants is to be as objective as possible during the financial charts are prepared, analyzed and submitted. Performing such kind of responsibilities is expressed by the concept of contextual performance in the literature.From the accounting profession point of view, It is taught that the contextual performance of workers could be explained by the job satisfaction. The purpose of this study is to find out the effect of job satisfaction on the contextual performance of professional accountants. To do this, a survey has been applied to 131 accountants who work for various firms in Istanbul. Hence, the job satisfaction and the contextual performance that participants display in their business have been measured. In the questionnaire, 14 items of 39 belong to contextual performance scale, whereas 25 items belong to job descriptive index (JDI). As a result of factor analysis, it is seen that job descriptive index consists of work, supervision, pay, co-workers and promotion dimensions. Contextual performance scale is formed as a single dimension. In order to test the hypothesis, the PLS analysis has been applied. According to results, it is seen that the work dimension has the biggest effect on contextual performance (β =.295). The supervision has the second biggest effect (β = .264) and the pay also has the third biggest effect (β = .118). Co-workers and promotion have been found to have statistically no significant impact on contextual performance. Obtained results have been evaluated in terms of the accounting profession and therefore various suggestions have been presented to both managers and policy makers. Keywords: Job Satisfaction, Contextual Performance, Professional Accountants, PLS