Job Autonomy and Counterproductive Behaviors in Chinese Accountants: The Role of Job-Related Attitudes

Counterproductive behaviors are of concern for all organizations. In addition to explicit financial costs, these behaviors can be detrimental to interpersonal and intraorganizational dynamics and morale, and they can generate negative reputational effects. The accounting literature has long maintained that job autonomy is critical in allowing accountants to apply accounting standards. Prior accounting literature calls for research investigating job autonomy and accounting professionalism. This study answers that call for research. We employ structural equation modeling to evaluate a sample of experienced Chinese accountants from a variety of industries and find a direct, positive, and deleterious effect between job autonomy and counterproductive behaviors. However, this effect is compensated for and reversed by a set of indirect and advantageous effects exerted through the influence of job satisfaction and perceived organizational support.