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Generational Diversity, Career Satisfaction and Performance Among Accountants

Darlyn P. Harder, CPA Erly M. Martir, Ph.D., DM

Subject area: Management and Commerce  ·  Area of research: Education

DOI: https://doi.org/10.64388/IREV9I11-1718490

Abstract

This study assessed generational diversity, career satisfaction, and performance among accountants employed in State Universities and Colleges (SUCs) in Western Visayas, Region VI, Philippines, during Academic Year 2025–2026. The respondents comprised 61 Certified Public Accountants (CPAs) serving in administrative staff roles such as Accountant, Budget Officer, and Financial Officer, who were selected through purposive sampling based on demographic profiles provided by SUC Human Resource Offices. A validated, reliability tested researcher developed questionnaire adapted from relevant literature served as the primary instrument, while the Individual Performance Commitment and Review (IPCR) forms of accountants were used to assess performance. Data were analyzed using frequency counts, percentages, means, the Mann Whitney U test, the Kruskal Wallis H test, and Linear Regression Analysis in SPSS at the 0.05 alpha level. Results showed that generational diversity was highly diverse, marked by organizational benefits, unique generational strengths, and effective collaboration across age groups. Career satisfaction was rated high, highlighted by comfort in learning from colleagues of different ages, satisfaction in multigenerational work experience, and recognition that diverse generations enhanced professional skills. Performance among accountants was very satisfactory across classifications, with stronger outcomes among Generation Z, males, graduate degree holders, newer employees, and those in Aklan and Guimaras.No significant differences were found in generational diversity, career satisfaction, or performance when classified by age, sex, educational attainment, length of service, or location. The study further revealed that generational diversity and career satisfaction did not significantly influence performance, indicating that organizational and contextual factors played a more decisive role.

Keywords

Generational Diversity, Career Satisfaction, Performance, Accountants

References

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How to cite this paper

Darlyn P. Harder, CPA, Erly M. Martir, Ph.D., DM "Generational Diversity, Career Satisfaction and Performance Among Accountants" Iconic Research And Engineering Journals Volume 9 Issue 11 2026 Page 4850-4870 https://doi.org/10.64388/IREV9I11-1718490
Darlyn P. Harder, CPA, Erly M. Martir, Ph.D., DM "Generational Diversity, Career Satisfaction and Performance Among Accountants" Iconic Research And Engineering Journals, vol. 9, no. 11, May. 2026, doi: https://doi.org/10.64388/IREV9I11-1718490
Darlyn P. Harder, CPA, Erly M. Martir, Ph.D., DM (2026). Generational Diversity, Career Satisfaction and Performance Among Accountants. Iconic Research And Engineering Journals, 9(11). doi: https://doi.org/10.64388/IREV9I11-1718490
Darlyn P. Harder, CPA, Erly M. Martir, Ph.D., DM "Generational Diversity, Career Satisfaction and Performance Among Accountants" Iconic Research And Engineering Journals, vol. 9, no. 11, May. 2026. Crossref, https://doi.org/10.64388/IREV9I11-1718490
@article{1718490,
      author = {Darlyn P. Harder, CPA, Erly M. Martir, Ph.D., DM},
      title = {Generational Diversity, Career Satisfaction and Performance Among Accountants},
      journal = {Iconic Research And Engineering Journals},
      year = {2026},
      volume = {9},
      number = {11},
      pages = {4850-4870},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1718490.pdf},
      abstract = {This study assessed generational diversity, career satisfaction, and performance among accountants employed in State Universities and Colleges (SUCs) in Western Visayas, Region VI, Philippines, during Academic Year 2025–2026. The respondents comprised 61 Certified Public Accountants (CPAs) serving in administrative staff roles such as Accountant, Budget Officer, and Financial Officer, who were selected through purposive sampling based on demographic profiles provided by SUC Human Resource Offices. A validated, reliability tested researcher developed questionnaire adapted from relevant literature served as the primary instrument, while the Individual Performance Commitment and Review (IPCR) forms of accountants were used to assess performance. Data were analyzed using frequency counts, percentages, means, the Mann Whitney U test, the Kruskal Wallis H test, and Linear Regression Analysis in SPSS at the 0.05 alpha level. Results showed that generational diversity was highly diverse, marked by organizational benefits, unique generational strengths, and effective collaboration across age groups. Career satisfaction was rated high, highlighted by comfort in learning from colleagues of different ages, satisfaction in multigenerational work experience, and recognition that diverse generations enhanced professional skills. Performance among accountants was very satisfactory across classifications, with stronger outcomes among Generation Z, males, graduate degree holders, newer employees, and those in Aklan and Guimaras.No significant differences were found in generational diversity, career satisfaction, or performance when classified by age, sex, educational attainment, length of service, or location. The study further revealed that generational diversity and career satisfaction did not significantly influence performance, indicating that organizational and contextual factors played a more decisive role.},
      keywords = {Generational Diversity, Career Satisfaction, Performance, Accountants},
      month = {May},
      doi = {https://doi.org/10.64388/IREV9I11-1718490}
  }