The Determinants of Job Satisfaction Among Accountants in Iraqi Banking Sector Toward Accounting Information System

The purpose of this study was to determine job satisfaction among accountants in Iraqi banking sector toward accounting information systems. Whereby, the population targeted accountants of banking sector in Iraq. The banks included Rasheed Bank, Bank of Baghdad, Industrial Bank, Agricultural Bank and Al-Rafidain Bank. The data was collected and managed from 71 respondents by using a structured questionnaire based on the Minnesota job satisfaction questionnaire (MSQ). Then, the data was analyzed using SPSS Version 17.0 software. This study showed that the factor of accounting information system with its five dimension (skill variety, task identity, task significance, autonomy and feedback from the job) significantly influenced accountants’ job satisfaction at banking sector in Iraq. Based on the finding, all the factors should be taken into account and consideration when any plan is to be made on the accountants’ job satisfaction. This is to ensure that the accountants will deliver the best services to the bank, thus by development of accounting department with the accounting information system will get a better accounting operations and therefore will lead to the improvement of the bank in general. From this research we got a better understanding of the factors influence accountants’ job satisfaction in banking sector. In the fifth chapter, some recommendations for future use to any researcher in this academic field.