조직 유형에 따른 공인회계사와 세무사의 직무만족도에 관한 연구

This study examined whether there were any differences in job satisfaction between Certified Public Accountants (KICPAs) and Certified Tax Accountants (CTAs) depending on the type of organization. Specifically, we compared and analyzed the factor-specific job satisfaction and overall job satisfaction of KICPAs and CTAs by organizational type (integrated accounting firms, independent accounting firms, and tax service firms). This study examines the analysis results by organizational type to explore ways of enhancing the job satisfaction of KICPAs and CTAs and provides policy implications that may ultimately improve user satisfaction. This study conducted a survey of KICPAs and CTAs, and the analysis results are as follows. First, the factors that significantly influenced the overall job satisfaction of KICPAs and CTAs were found to be ‘Colleague Relationships’ and ‘Salary and Welfare’. Next, among the overall job satisfaction measures, ‘Job Satisfaction’ showed no difference on average across organizational types, but ‘Willingness to Recommend’ was significantly lower for independent accounting firms than for integrated accounting firms and tax service firms. In addition, in terms of factor-specific job satisfaction, the average score of the ‘Physical Environment’ factor for independent accounting firms was significantly lower than that of the other two organizational types. Furthermore, among the six factors, the average level of the ‘Salary and Welfare’ factor for independent accounting firms was the lowest. However, the ‘Physical Environment’ factor did not significantly affect overall job satisfaction. On the other hand, the ‘Salary and Welfare’ factor significantly affected overall job satisfaction. Therefore, independent accounting firms need to improve their working conditions, including ‘Salary and Welfare’, to increase overall job satisfaction. Integrated accounting firms found that the ‘Will to Improve’ factor influenced overall job satisfaction more significantly than the ‘Salary and Welfare’ factor, highlighting the need to enhance working conditions that foster the ‘Will to Improve’. In tax service firms, the ‘Work and Labour’ factor showed the lowest level, and it had the most significant impact on overall job satisfaction. Therefore, efforts to improve working conditions related to the ‘Work and Labour’ factor are deemed necessary in tax service firms. The conclusive analysis results suggest that the factors affecting job satisfaction and those requiring improvement vary by organizational type. These findings highlight the need for targeted efforts to enhance employees’ job satisfaction within each organizational type, which could ultimately lead to higher user satisfaction.