Ranking and Prioritization of Factors Affecting Job Satisfaction of SSO Accountants Using Interpretive Structural Modeling and Structural Equation Modeling

Document Type : Original Article

Authors

1 MSc in Accounting (Corresponding Author)

2 MSc in Accounting, Faculty of Economics and Administrative Sciences, Mazandaran University

3 MSc in Accounting

Abstract

Definition: One of the most important ways to achieve an ideal work environment is to put employees’ job satisfaction first. Job satisfaction is a mental concept, which refers to employees' attitude towards work environment. If the employees' feelings and beliefs about the organization are positive, the probability of the organization's success in different aspects also happens by a significant percentage.
Objective: The aim of this study is to investigate the factors affecting job satisfaction of accountants in the Social Security Organization, using interpretive structural modeling and structural equation modeling.
Method: The research methodology is a combination of qualitative and quantitative method. The components of the accountants’ job satisfaction were collected through qualitative method, examining the theoretical foundations and performing fuzzy Delphi analysis.
Conclusion: The results show that the most basic components of the SSO accountants’ job satisfaction are salary and bonus. Also, the results of structural equation modeling show that all components have a positive relationship with accountants' job satisfaction. The results indicate that recognizing the factors affecting job satisfaction of accountants increases the productivity and morale of individuals, leading them to obtain new professional skills. Ultimately, not only the job satisfaction, but also the organizational performance improves.

Keywords