Causes of conflicts of Czech accountants with their superiors and job satisfaction

Open access


Paper examines causes of workplace conflicts faced by Czech accountants (members of the Chamber of certified accountants) with their supervisors (clients) from the perspective of accountants, identifies impacts of conflicts on job satisfaction, and projects the impacts into possible cost effects.Results of the survey show that 72.4 % of respondents reported significant conflicts, majority (28.2 %) of them being caused by illegal requirement, 18.2 % by underestimating accountants’ profession, and 15.5 % by poor communication. Further analysis is focused on the job satisfaction of accountants in connection with perceived conflicts. Spearman’s correlation coefficient calculated in this regard reached the value -0.58, which shows a relatively strong negative correlation. Significance of the change in job satisfaction related to the significance of faced conflicts was also evaluated through Spearman’s correlation coefficient as negative (-0.29). Average time lost on conflicts reached the highest values in the case of managers and independent accountants, where it also leads to the highest average costs. Paper concludes with a brief recommendation for the Chamber of Certified Accountants in terms of how to react to these findings - as far as the most frequent causes of conflicts are related to illegal requirement, underestimating accountants’ profession, poor communication, directive approach, specific attention needs to be paid to managers, not only to accountants themselves.

If the inline PDF is not rendering correctly, you can download the PDF file here.

  • Aranya N. & Ferris K. R. (1984). A reexamination of accountants’ organizational-professional conflict. The Accounting Review 59(1) 1-15.

  • Aranya N. Pollock J. & Amernic J. (1981). Examination of professional commitment in public accounting. Accounting organizations and society 4 271-280.

  • Bacal R. (2004). Organizational conflict: the good the bad and the ugly. The journal of quality and participation 27(2).

  • Bakhare R. (2010). The manager and conflict management. SCMS Journal of indian management 7(4) 41-5.

  • Barker C. (2006). Slovník kulturálních studií. (Dictionary of cultural studies.) Prague: Portál.

  • Bedrnová E. Jarošová E. Nový I. et al. (2012). Manažerská psychologie a sociologie. (Managerial psychology and sociology.) Prague: Management Press.

  • Bedrnová E. & Nový I. (2009). Psychologie a sociologie řízení. (Psychology and sociology in management.) Prague: Management Press.

  • Carnevale P.J.D. & Isen A. M. (1986). The influence of positive affect and visual access on the discovery of integrative solutions in bilateral negotiations. Organizational behaviour and human decision processes 37(1) 1-13.

  • Carr J. Z. Schmidt A. M. Ford J. K. & DeShon R. P. (2003). Climate perceptions matter: a meta-analytic path analysis relating molar climate cognitive and affective states and individual level work outcomes. Journal of applied psychology 88 605-619.

  • Clabaugh C. A. Monroe G. S. & Soutar G. (2000). Supervisory factors affecting job satisfaction in public accounting firms. Australian Accounting Review 10(1) 65-72.

  • Čakrt M. (2000). Konflikty v řízení a řízení konfliktů. (Conflicts in management and conflict management.) Praha: Management Press.

  • Fisher R. T. (2001). Role stress the type A behavior pattern and external auditor job satis-faction and performance. Behavioral research in accounting 13 143-170.

  • Folwarczná I. (2010). Rozvoj a vzdělávání manažerů. (Training and development of managers.) Praha: Grada Publishing.

  • Ganzach Y. (1998). Intelligence and Job Satisfaction. Academy of Management Journal 41(5) 526-539.

  • Hendl J. (2005). Kvalitativní výzkum. (Qualitative research.) Brno: Portál. Hendl J. (2009) Přehled statistických metod zpracování dat. (Overview of statistical methods of data processing.) Brno: Portál.

  • Hoskovec J. Štikar J. Rymeš M. & Riegel K. (2003). Psychologie ve světě práce. (Psychology in the world of work.) Praha: Karolinum.

  • Isen A. M Labroo A. A. & Durlach P. (2004). An influence of product and brand name on positive affect: implicit and explicit measures. Motivation & Emotion 28(1) 43-63.

  • Janssen O. (2004). The barrier effect conflict with supervisor in the relationship between employee empowerment and organizational commitment. Work & Stress 18 56-65.

  • Katcher B. & Snyder A. (2009). 30 důvodů proč zaměstnanci nenávidí své vedoucí. Co si vaši lidé možná myslí a co s tím můžete udělat. (30 reasons employees hate their managers. What your people may be thinking and what you can do about it.) Brno: Computer Press.

  • Kelly T. & Barrett M. (2011). The leading cause and potential consequences of occupational stress: a study of Irish trainee accountants. Irish Accounting Review 18 31-55.

  • Khan A. M. & Haque A. (2009). Interpersonal conflict with colleagues and superiors and its differential impact on job related outcomes. The journal of humanities & Social Sciences 17 80-95.

  • Locke E. A. (1976). The nature and causes of job satisfaction. Handbook of industrial and organizational psychology. Chicago: Rand McNally.

  • Luthans F. (1992). Organizational bahavior. New-York: McGraw-Hill.

  • Lysonski S. (1985). A boundary theory investigation of the product manager’s role. Journal of marketing 49(1). 26-40.

  • Milbourn G. (2006). Teaching the job stress audit to business school students: cause measurement reduction. The journal of American academy of business 8(2) 44-50.

  • O’Connor K. M. & Arnold J. A. (2001). Distributive spirals: negotiation impasses and the moderating role of disputant self-efficacy. Organizational behavior and human decision processes 84(1) 148-176.

  • Pandey S. & Kumar E. S. (1997). Development of a measure of role conflict. International journal of conflict management 8 187-215.

  • Patten D. M. (1995). Supervisory actions and job satisfaction: an analysis of differences between large and small public accounting firms. Accounting Horizons 9(2) 17-28.

  • Peterson R. S. & Behfar K. J. (2003). The dynamic relationship between performance feedback trust and conflict in groups: a longitudinal study. Organizational behaviour and human decision process 92(1-2) 102-112.

  • Rahim M. A. (2010). Managing conflict in organizations. London: Quorum Books.

  • Robbins. P. & Timothy A. J. (2013). Organizational bahavior. New Jersey: Pearson Education.

  • Shafer W. E. Wang Z. (2010). Effects of ethical context on conflict and commitment among chinese accountants. Managerial auditing journal 25(4) 377-400.

  • Schulte M. Ostroff C. Shmulyian S. & Kinicki A. (2009). Organizational climate configurations: relationships to collective attitudes customer satisfaction and financial performance. Journal of applied psychology 94(3) 618-634.

  • Somech A. Desivilya H. S. & Lidogoster H. (2009). Team conflict management and team effectiveness: the effects of task interdependence and team identification. Journal of organizational Behavior 30(3) 359-378.

  • Suppiah W. & Rose R. (2006). A competence-based view to conflict management. American journal of applied sciences 3(7) 1905-1909.

  • Thomas K. W. (1992). Conflict and negotiation processes in organizations. In M. D. Dunnette L. M. Hough (Eds.) Handbook of industrial and organizational psychology: Palo Alto CA: Consulting psychologists press.

Journal information
All Time Past Year Past 30 Days
Abstract Views 0 0 0
Full Text Views 165 77 3
PDF Downloads 70 47 1