The impact of role conflict and role ambiguity on accountants’ performance : the moderating effect of emotional quotient

Abstract

The purpose of this study is to examine the impact of role conflict and role ambiguity on the accountants performance, and emotional quotient as a moderating factor in the process. The study employs a direct survey through a self-administered questionnaire handed out to 122 management accountants employed in the public firms in Jakarta, Indonesia. The study uses a purposive sampling method. Moderated Regression Analysis are employed to test the hypotheses of the study. The finding of the study shows that the role conflict affects negatively to the accountants performance while role ambiguity is otherwise. Furthermore, emotional quotient as a moderating factor has a significant impact on the accountant performance. Otherwise, role ambiguity has no significant influence on the accountant performance. The result of the study is an important input for the firms in their employment selection. Psychological aspect namely role conflict and emotional quotient of the nominated employees is an important assessment in employment selection.