Título Accountancy as a meaningful work. Main determinants from a job quality and optimization algorithm approach
Autores Del-Pozo-antúnez J.-J. , MOLINA SÁNCHEZ, HORACIO, FERNÁNDEZ NAVARRO, FRANCISCO DE ASÍS, ARIZA MONTES, JOSÉ ANTONIO
Publicación externa No
Medio Sustainability
Alcance Article
Naturaleza Científica
Cuartil JCR 2
Cuartil SJR 2
Ámbito Internacional
Web https://www.scopus.com/inward/record.uri?eid=2-s2.0-85113304656&doi=10.3390%2fsu13169308&partnerID=40&md5=ad67cb63318635eb9f701521da265a6f
Fecha de publicacion 01/01/2021
Scopus Id 2-s2.0-85113304656
DOI 10.3390/su13169308
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. © 2021 by the authors. Licensee MDPI, Basel, Switzerland.
Palabras clave Indicator indicator
Miembros de la Universidad Loyola

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