An empirical study of job satisfaction of Tanzanian certified public accountants and their motivational needs, cultural values, and selected demographic factors

This study examined how satisfied Tanzanian Certified Public Accountants (CPAs) are with their jobs. It primarily investigated the extent to which the following factors influence the job satisfaction of Tanzanian CPAs: (a) the selected African cultural values of family honor, support of extended family members, and respect for elders; (b) motivational needs for achievement, affiliation, autonomy, and dominance; and (c) demographic factors of age, income, gender, extended family system, size of the firm, and work environment.; The survey study approach was used to gather the data, and Murray's Manifest Needs Theory was the conceptual framework used in this study. The Job Descriptive Index Questionnaire (JDIQ), Manifest Needs Questionnaire (MNQ), and Demographic Questionnaire (DQ) were used to collect data. These instruments were piloted to establish their validity and reliability in the Tanzanian environment prior to the actual study.; A sample of 242 Tanzanian CPAs was randomly drawn from the population of 756 Tanzanian CPAs whose names and addresses were in the directory of the National Board of Accountants and Auditors (NBAA). A total of 174 (71.9%) accountants participated in the study, and of these, 151 (64.4%) responses were included in the study. Of the 151 usable responses, 126 (83.4%) were received from men and 25 (16.6%) were received from women. The main statistical procedures used included descriptive statistics, the Pearson-Moment Correlation analysis, t-tests, and multiple regression analyses.; The results showed that Tanzanian CPAs are not satisfied with their jobs. They expressed dissatisfaction in the following areas: the job itself, pay, and supervision. Other areas of dissatisfaction included lack of career development opportunities and few opportunities to excel professionally. Female Tanzanian CPAs were less satisfied with their pay, promotion, and supervision than were their male counterparts. However, females were more satisfied with their work and their coworkers. The selected African cultural values showed significant influences on the job satisfaction of Tanzanian CPAs. On the other hand, female Tanzanian CPAs were less influenced by the selected African values of respect for elders, family honor, and extended family than their male counterparts.; In conclusion, while Murray (1938) and Smith, Kendall & Hulin's (1969) theories about the factors that influence the job satisfaction of workers are valid and reliable in Western cultures, in this study it was found that they are not the most leading factors but are secondary factors in determining the job satisfaction of Tanzania CPAs. In other words, due to cultural differences, it seems that there are other factors, which are more valued in the workplace in Tanzania than those described by Murray and Smith's theories.; Finally, the research yielded several other recommendations for future studies such as the need for further research using broader sociological/organizational and African cultural variables. Such a study might more fully explain the factors that influence the job satisfaction of Tanzanian CPAs. Another area of study might be to examine the relationship between productivity, performance, and job satisfaction of all Tanzanian professionals.