Accountants in Japan: The Role of Nutrient Information and Information Consciousness
27 Pages Posted: 15 Nov 2004
Date Written: November 7, 2004
Abstract
Accounting firms are a vital component of Japan's economic system whose failures are blamed, at least in part, for Japan's economic difficulties. In order for the accounting profession to fully meet its current challenges, it must have an ample and stable supply of accountants who are not only technically qualified but who are also motivated to perform the expected responsibilities.
Accounting firms, as information providers, are directly impacted by the manner in which information is managed. Prior research among accounting firms in Australia and the U.S. indicates the provision of nutrient information and the firm's degree of information consciousness impact the success of such firms via the impact of these factors on the job satisfaction of accountants. As professional accountants internationally bear many of the same responsibilities and thus perform similar work, it may be appropriate to expect that Japanese accountants value the same information attributes as found in prior research. However, Japan's culture is drastically different from the cultures in the U.S. and Australia. Cultural differences may be reflected in approaches toward managing information as well as preferences for such information.
This study investigates the relevance of information to the job satisfaction of Japanese accountants, in particular, comparing professional requirements to national cultural requirements to see which take precedence. We provide a preliminary examination of the effects of information management, specifically, the provision of nutrient information and the maintenance of information consciousness, on the job satisfaction of Japanese accountants. Given the cultural differences that exist, the relationships between nutrient information and the elements of information consciousness previously found may differ.
Data were collected from 220 Japanese accountants. The results of this study indicate that the constructs representing nutrient information and information consciousness are present and important to job satisfaction. Theoretical and practical implications are discussed.
Keywords: Japan, accountants, information management, job satisfaction
JEL Classification: M41, M49, M47, M54
Suggested Citation: Suggested Citation