Abstract
THE EFFECT OF DIGITALIZATION PROCESSES ON JOB SATISFACTION: A QUANTITATIVE RESEARCH ON ACCOUNTING PROFFESIONALS
While many professions are experiencing change and transformation in the digitalization process, one of the professions expected to be most affected is accounting. Professional accountants who want to continue to practice their profession successfully in the field of accounting, which is experiencing e-transformation along with digitalization, must have a high perception of digitalization and adapt to digital technologies. It is expected that the e-transformation experienced in the accounting profession will affect many factors, from professional accounting professionals to their motivation, working conditions and commitment. If accounting employees feel emotionally and psychologically sound based on these factors, their job satisfaction levels will be high. In this regard, it would be a correct approach to think that the digitalization perception of professional accountants will significantly impact their job satisfaction level. In this study, a survey was applied to 220 professional accountants to reveal the impact of digitalization processes on job satisfaction. The collected data was analyzed through the Structural Equation Model (PLS-SEM). For the analysis to give the most accurate result, prerequisites such as factor analysis, reliability and validity tests, control of multicollinearity relationship between variables and model fit indices, which are necessary for constructing an effective PLS-SEM model, have been met. According to the findings, while the perception of digitalization, e-transformation satisfaction perception, e-transformation adaptation perception and new professional competence perception positively affect job satisfaction, the perception of new and technological products and e-transformation anxiety negatively affect job satisfaction.
Keywords
Digitalization, Job Satisfaction, Structural Equation Modelling, Accounting, Smart-PLS, Accounting P
