Accountancy as a Meaningful Work. Main Determinants from a Job Quality and Optimization Algorithm Approach

José-Joaquín del-Pozo-Antúnez, Horacio Molina-Sánchez, Francisco Fernández-Navarro and Antonio Ariza-Montes
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José-Joaquín del-Pozo-Antúnez: Data Science Program, Universidad Loyola Andalucía, 41704 Sevilla, Spain
Horacio Molina-Sánchez: Department of Financial Economics and Accounting, Universidad Loyola Andalucía, 41704 Sevilla, Spain
Francisco Fernández-Navarro: Department of Quantitative Methods, Universidad Loyola Andalucía, 41704 Sevilla, Spain
Antonio Ariza-Montes: Social Matters Research Group, Universidad Loyola Andalucía, 41704 Sevilla, Spain

Sustainability, 2021, vol. 13, issue 16, 1-14

Abstract: The primary purpose of the accounting profession is to provide quality information to the market that facilitates the allocation of resources. The context in which it operates must attend to some stressors that can affect the professional’s meaning of the work. Meaningful work (MW) is based on the concept of valuable work and work well done, so it is directly related to the concept of quality at work, which is a constant concern in the accounting profession. The method used to determine meaningful work identifies the set of job quality indexes, as defined by the European Working Conditions Survey (EWCS), related to the MW. This paper has used an integer programming genetic algorithm (GA) to determine the JQIs and the statistically significant combinations. The findings showed that JQIs, skills development and discretion (SD), and physical environment (PE) positively and intensely relate to MW. Likewise, reduction of the work intensity (WI) and improvement of the social environment (SE) are related in the same direction as the MW. On the other hand, the results showed different indicator weightings depending on the age of the accountants. This paper shows the importance that accountants attribute to professional competence and how, throughout their careers, the JQI that most relate to MW is changing, from a social vision to preferences where the care of personal time also prevails.

Keywords: accounting workplace; meaningful work; integer programming genetic algorithm (GA) (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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