The Impact of Career Satisfaction on Job Performance in Accounting Firms. The Mediating Effect of General Competencies

This paper outlines the critical role of employees’ general competencies in the link between career satisfaction and job outcomes (performance) in accounting firm services (accounting offices). Career satisfaction is an internally defined career success outcome. General competencies embrace abilities such as prioritizing, learning new things, coming-up with new ideas and solutions, working productively with others. The discussion arises primarily based on the considerable theoretical vagueness and empirical inconclusiveness in the existing literature concerning general competencies mechanisms and their contribution. As of interest to resolve this controversy, a research framework is developed in which general competencies act as the mediator between career success and employee performance in accounting offices. The empirical findings from a survey of 84 employees in accounting offices in Central Greece confirmed that general competencies exert a mediating effect on the relationship between career success satisfaction and job performance. The main implication of the findings for accounting managers is that employees in a career advancement environment are more likely to achieve higher job performance and subsequently effectiveness, as a result of strengthened general competencies. Thus, specific directions for managerial action have been derived.