بررسي سلسله مراتب نيازهاي مازلو در بين كاركنان موسسات حسابرسي: با تأكيد بر رضايت شغلي و نيازهاي حسابرسان

Examining Maslowʹs Hierarchy of Needs among Audit Firm Employees: Emphasizing Job Satisfaction an‎d Auditorsʹ Needs

حسابداري

Abstract Job satisfaction is a key factor in maintaining employee productivity an‎d performance quality in professional environments, including auditing firms. This study aims to examine Maslow’s hierarchy of needs among employees of audit firms, with an emphasis on job satisfaction an‎d the specific needs of auditors. The statistical population includes all auditors employed in auditing firms affiliated with the Iranian Association of Certified Public Accountants an‎d the Audit Organization during the year 2025. The sample consisted of 384 individuals, an‎d data were collected using a stan‎dard questionnaire. Structural equation modeling (SEM) an‎d SmartPLS software were used to analyze the data an‎d test the hypotheses. The results showed that four out of the five Maslowian needs—namely safety, social, esteem, an‎d self-actualization—had a positive an‎d significant impact on employees’ job satisfaction, while physiological needs did not show a significant effect. Moreover, the overall level of job satisfaction among employees was assessed as favorable, an‎d Maslow’s needs had varying levels of priority, with social an‎d self-actualization needs ranked highest. The findings can assist audit firm managers an‎d regulatory bodies in improving human resource policies an‎d enhancing auditors’ job satisfaction. Keywords: Job satisfaction, Maslowʹs needs, Auditing firms, Professional staff, Self-actualization, Social need, Structural equation modeling.

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