Psychological empowerment and job satisfaction of accountants : the mediating effect of task performance

Purpose: This study aims to ascertain the mediating effect of task performance (TP) on the linkage between the psychological empowerment (PE) and job satisfaction (JS) of professional accountants. Design/methodology/approach: Primary data was collected through a questionnaire-based survey of 132 professional accountants who were the units of analysis for the study. These accountants were domiciled in 11 Indian cities and worked in both service and manufacturing firms. The data was analyzed using the partial least squares structural equation modeling method. Findings: The study found that TP mediated the linkage between PE and JS, although, contrary to observations in developed economies, one of its sub-constructs – competence – displayed no such mediation capability. Counterintuitively, it was empirically observed that the accountants’ gender had no bearing on the mediating effect of TP. Originality/value: The study makes three distinct contributions. First, it empirically confirms that the intrinsic motivation theory applies to accountants in the context of operations in emerging markets. Second, the paper contributes to the accounting behavioral literature by observing that competence, as a sub-dimension of the PE construct, does not significantly impact the JS level of accountants. Finally, the study also contributes to the development of sound business practices by confirming that gender differences do not impact the satisfaction levels of accountants in emerging markets.