Job Satisfaction Among Auditors in Slovenia: An Empirical Study
Keywords:
Job satisfaction, Job motivation, Auditors, Certified public accountants (auditors), CPA`s professionAbstract
This study examines job satisfaction among auditors (CPAs) in Slovenia, and its relationship with professional age, decision-making level, gender, and audit firm size. A modified Job Descriptive Index (JDI) questionnaire was administered to auditors in Slovenija. Data were analysed using ANOVA, Kruskal–Wallis H, and Mann–Whitney U tests. Overall, job satisfaction is high, about 75% all possible points on JDI measurement scale. No statistically significant differences were identified across professional age, decision-making level, gender, or audit firm size, indicating a homogeneous satisfaction pattern. Cross-sectional, self-reported data from a single country may limit generalisability. The results highlight the need for audit firms to support well-being, clarify career paths, and strengthen perceived autonomy to retain and attract young auditors. This is one of the first empirical studies of Slovenian auditors’ job satisfaction, using the JDI framework and several demographic and organisational variables.
Downloads
References
Agencija za javni nadzor nad revidiranjem. (2023). Predstavitev agencije. Agencija za javni nadzor nad revidiranjem. Retrieved from https://www.anr.si/o-agenciji/predstavitev-agencije/
Alves, I., Correia, C., Fernandes, M. J., & Rêgo, R. (2024). Work overload, work–life balance and auditors’ turnover intention. Australian Accounting Review. 34(1), 4–28. DOI: https://doi.org/10.1111/auar.12417
Balzer, W. K., Smith, P. C., Kravitz, D. A., Lovell, S. E., Paul, K. B., Reilly, B. A., & Reilly, C. E. (1990). Users' manual for the Job Descriptive Index (JDI) and the Job in General (JIG) scales. Bowling Green State University, Department of Psychology.
Barrainkua Aroztegi, I., Aldazabal Etxeberria, M. E., & Espinosa-Pike, M. (2024). Improving work outcomes in audit firms: The mediating role of perceived organizational support. Revista de Contabilidad – Spanish Accounting Review, 27(2). Retrieved from http://hdl.handle.net/10201/144111
Burke, J. A., & Polimeni, R. S. (2023, December 1). The accounting profession is in crisis. The CPA Journal. Retrieved from https://www.cpajournal.com/2023/12/01/the-accounting-profession-is-in-crisis/
Chagorska, H., & Zdolšek, D. (2025). Vpliv delovnega okolja na ravnanje izvajalcev revidiranja = Influence of the working environment on audit practitioners’ behaviour. Sirius, 15(4–5), 21–32. Retrieved from https://sirius.si-revizija.si/issues/85/read#sirius-2025-4-p05
Chi, W., Hughen, L., Lin, C.-J., & Lisic, L. L. (2013). Determinants of audit staff turnover: Evidence from Taiwan. International Journal of Auditing, 17(1), 100–112. DOI: https://doi.org/10.1111/j.1099-1123.2012.00459.x
Cranny, C. J., Smith, P. C., & Stone, E. F. (1992). Job satisfaction: How people feel about their jobs and how it affects their performance. Lexington Books.
Dalton, D. R., Hill, J. W., & Ramsay, R. J. (1997). Women as managers and partners: Context-specific predictors of turnover in international public accounting firms. Auditing: A Journal of Practice & Theory, 16(1), 29–50.
D'Egidio, D., Carlier, G., & Burke, B. (2023). How Gen Z insights are shaping the accounting profession of the future. Ernst & Young. Retrieved from https://www.ey.com/en_us/insights/assurance/future-of-accounting-professional-and-gen-z
Granados, A. (2016). How to increase auditors' happiness on the job. Journal of Accountancy, 221(6), 22–25.
Henriques, C. S., & Samagaio, A. (2025). Impact of stress, job satisfaction, work–life balance, and telework on auditors’ job performance: A PLS-SEM and fsQCA approach. Journal of Organizational Effectiveness: People and Performance, 12(2), 328–350.
Herbohn, K. (2005). Job satisfaction dimensions in public accounting practice. Accounting Research Journal, 18(2), 63–82. DOI: https://doi.org/10.1108/10309610580000676
Hoddinott, M., & Jarratt, D. G. (1998). Gender imbalance in the workforce: An examination of the public accounting profession. Australian Accounting Review, 8(2), 59–67.
Huber, M., Wang, W., Kern, M., & Law, D. (2015). Meaning at work: Expertise, happiness, job satisfaction, and retention for employees in the accounting profession. [Unpublished manuscript].
Inoyatova, S. (2021). The job satisfaction: A review of widely used measures and indexes. PalArch's Journal of Archaeology of Egypt/Egyptology, 18(2), 456–464.
Ironson, G. H., Smith, P. C., Brannick, M. T., Gibson, W. M., & Paul, K. B. (1989). Construction of a Job in General scale: A comparison of global, composite, and specific measures. Journal of Applied Psychology, 74(2), 193–200. DOI: https://doi.org/10.1037/0021-9010.74.2.193
Job satisfaction in public administration employees: The case of Greek tax auditors in the Ministry of Finance. (2024). [Report/Working paper].
Judge, T. A., Weiss, H. M., Kammeyer-Mueller, J. D., & Hulin, C. L. (2017). Job attitudes, job satisfaction, and job affect: A century of continuity and change. Journal of Applied Psychology, 102(3), 356–374. DOI: https://doi.org/10.1037/apl0000181
Kraemer, W. F. (2001). Employee turnover: The role of cultural mismatching. Self-Management, 52, 249–262.
Lake, C. J., Gopalkrishnan, P., Sliter, M. T., & Withrow, S. (2010). The Job Descriptive Index: Newly updated and available for download. The Industrial-Organizational Psychologist, 48(1), 47–49.
Lamovec, T. (1994). Psihodiagnostika osebnosti 1. Filozofska fakulteta, Univerza v Ljubljani.
Morley, C., Bellamy, S., Jackson, M., & O'Neill, M. (2002). Attitudinal barriers to women's career progression in accounting in Australia. Australian Accounting Review, 12(1), 64–72. DOI: https://doi.org/10.1111/j.1835-2561.2002.tb00196.x
Moyes, G. D., Shao, L. P., & Newsome, M. (2008). Comparative analysis of employee job satisfaction in the accounting profession. Journal of Business & Economics Research, 6(2), 65–82. DOI: https://doi.org/10.19030/jber.v6i2.2392
Odar, M., Korošec, B., & Horvat, R. (2006). Development and the Current Profile of Internal Auditing in Slovenia. Tourism and Hospitality Management, 12(2), 55–69. Retrieved from https://hrcak.srce.hr/file/267069
Persellin, J., Schmidt, J. J., & Vandervelde, S. D. (2019). Auditor perceptions of audit workloads, audit quality, and job satisfaction. Accounting Horizons, 33(2), 95–117. DOI: https://doi.org/10.2308/acch-52366
Piosik, A., Strojek-Filus, M., Sulik-Gorecka, A., & Szewieczek, A. (2019). Gender and age as determinants of job satisfaction in the accounting profession: Evidence from Poland. Sustainability, 11(11), 1–24. DOI: https://doi.org/10.3390/su11113090
Ramayah, T., Jantan, M., & Tadisina, S. K. (2001). Job satisfaction: Empirical evidence for alternatives to JDI. National Decision Sciences Conference, San Francisco.
Saat, M. M., Halim, N. S. A., & Rodazlan, S. A. (2021). Job satisfaction among auditors. Advanced International Journal of Banking, Accounting and Finance, 3(7), 72–84. DOI: https://doi.org/10.35631/AIJBAF.37006
Smith, P. C., Kendall, L. M., & Hulin, C. L. (1969). The measurement of satisfaction in work and retirement. Rand McNally.
Spector, P. E. (1985). Measurement of human service staff satisfaction: Development of the Job Satisfaction Survey. American Journal of Community Psychology, 13(6), 693–713. DOI: https://doi.org/10.1007/BF00929796
Spector, P. E. (1997). Job satisfaction: Application, assessment, cause, and consequences. Sage Publications.DOI: https://doi.org/10.4135/9781452231549
Weiss, H. M. (2002). Deconstructing job satisfaction: Separating evaluations, beliefs, and affective experiences. Human Resource Management Review, 12(2), 173–194. DOI: https://doi.org/10.1016/S1053-4822(02)00045-1
Zakon o gospodarskih družbah (ZGD-1). (2024). Uradni list Republike Slovenije, št. 102/24.
Zakon o revidiranju (ZRev-2). (2024). Uradni list Republike Slovenije, št. 85/27.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Ana Majcan, Iztok Kolar

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.