Gender and Age as Determinants of Job Satisfaction in the Accounting Profession: Evidence from Poland

Abstract

One of the aspects of sustainable social and economic development is providing the public with the opportunity to conduct economic activity. This requires the proper development of information systems, identification of the determinants of performance, and development of the accounting profession. The aim of our study was to assess the sense of job satisfaction and prestige of the accounting profession in Poland, as seen by accountants themselves, depending on factors such as gender, age, and others. The background for the research was a country located in Central and Eastern Europe, which had just been through a political and economic transition. The study used questionnaire surveys and was based on nonparametric statistical methods: Chi-square, U Mann–Whitney, and the Kruskal–Wallis test. Herein, we provided evidence that strong feminization of the profession can be observed in Poland, and that women’s financial satisfaction with their profession was lower than that of men, in small companies as well as in companies without any foreign equity investment. We confirmed that age is more important than gender in differentiating perceived job satisfaction. The findings indicated that the assessment of the accounting profession should be considered when creating legislative solutions for sustainable social and economic development.

Association between Age Group and Perception towards ‘Women's Career Success and Barriers’

“…Using likelihood ratio, it is found that the association of age group and perception of Nepalese universities' female teachers are significant in the issue of women's career success. This result is supported by the study of Subramaniam et al (2013), Deng (2017), Piosik et al (2019), Ang et al (1993), Converso et al (2018), andDe Acedo Lizárraga et al(2007). However, the association of age group and perception of the female teachers in Full text of this article can be downloaded from www.craiaj.com and www.nepjol.info the issue of women barriers (i.e., individual factor, family factor, organizational factor and socio-cultural factor) are not significant.…”

“…Deng (2017) depicted the perception of employees on the factors affecting women's advancement in the hotel industry such as gender, age, numbers of children of women employees, and employment level. Furthermore, Piosik et al, (2019) found that age matters more than gender when it comes to determining job satisfaction. Ang et al, (1993) did extensive research on the impact of age on accountant work satisfaction, focusing on the aging population.…”

A moderated mediation model of employee experienced diversity management: openness to experience, perceived visible diversity discrimination and job satisfaction

“…CFA results also suggest that the two-factor model has stronger model fit than the single factor model (See Table 3). (Banerjee and Perrucci, 2010), age and gender (Piosik et al, 2019) and educational level (Gordon and Arvey, 1975) may affect employees' job satisfaction. Thus, the research included the participants' age, gender, race and educational level as control variables.…”

Gender and Age as Determinants of Expected Rate of Return on Human Capital

“…Masztalerz (2018, p. 326) confirms the quantitative dominance of women in Polish accounting and notices inequalities between genders in the structure of salaries, scientific degrees, and professional levels. Meanwhile, Piosik, Strojek-Filus, Sulik-Górecka, and Szewieczek (2019) prove that accounting professionals in Poland are satisfied with their job and that there is no significant difference between genders in that matter. However, they demonstrate that younger accounting professionals are more frequently satisfied with their profession compared to their older colleagues.…”