세무회계사무소 직원의 직무환경과 직무만족에 대한 실태분석
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The Korean taxation service market needs the more rational and effective operation of tax accounting offices due to the increase of competition. The competition in tax service business has been increased by more a competition increase in the number of new licensed tax accountants and certified public accountants and long certified accumulated since the foreign currency crisis. The purpose of this research is to understand the factors that make a different in job satisfaction of Korean tax accounting workers. This research have two questions and empirically analyze. The first question is whether the operation characteristic and job satisfaction is different by gender. The second question is whether the job satisfaction is different by demographic variables. For this purpose, a 144 samples were gathered by surveying clerical workers at tax accounting offices who work for tax preparation firms located in jin-ju city, Gyeongnam. All of questionnaire items in this research were selected prior studies. The demographic variables are 6 items; gender, age, marriage status, work experience, position and education level. The operation characteristic variables are 5 items; annual salary, numbers of night work, numbers of book-keeping, numbers of counseling and training days. The job satisfaction variables are 4 items; affair satisfaction, pay satisfaction, comrade satisfaction and welfare satisfaction. The major results of this study are as follows. First, most of the clerical workers at tax accounting offices are female and a mere clerk. However, the rest of demographic variables(age, marriage status, scholarly attainments, work experience, a position, education level) were indiscriminately distributed. Second, in the operation characteristics, most of the clerical workers work for less than 90 days night work, less than 25 million Won, less than 40 number of entry and less than training 7 days. Third, there were no significant differences of job satisfaction variables in demographic variables and operation characteristic variable. However, Affair satisfaction was significant difference by age, work experience and annual salary respectively. Pay satisfaction was significant difference by work experience and training days respectively. Comrade satisfaction was significant difference by work experience. Therefore, from these results, in order to improve job satisfaction of clerical workers at tax accounting offices, it is needed to change the currently client-focused on job description into the career-focused on job description. Also, it is needed to improve the annual salary and welfare systems of worker.