engleski

IMPACT OF ACCOUNTING REGULATORY FRAMEWORK COMPLEXITY ON ACCOUNTANTS' JOB SATISFACTION IN CROATIA

The aim of this paper is to research whether the complexity of accounting regulatory framework in Croatia and its frequent changes significantly affect the accountants' overall job satisfaction. During the past ten years regulatory accounting framework has been changed many times and all these changes make it very complex and affect the accounting practitioners’ scope of the job and its complexity. The results of the research indicate that the complexity of the regulatory accounting framework and frequent changes have statistically significant impact on job satisfaction of accounting practitioners. Among individual characteristics, education and attitude about changes have a statistically significant impact on the extent of accountants’ overall job satisfaction, while other demographic and personality characteristics surveyed were not found to be in statistically significant correlation with the job satisfaction. Company’s characteristics that were surveyed also did not have an influence on the extent to which accountants’ job satisfaction is affected.

accounting regulatory framework; job satisfaction

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