The present work aims to emphasize the impact of extrinsic job satisfaction factors on the organizational commitment of accounting professionals in Tunisia. Our methodology is applied to 140 accounting professionals. The results show that the extrinsic factors of job satisfaction, such as the company policy, relationship with peers, relationship with supervisor, and working conditions, have a positive and significant effect on organizational commitment. However, the salary and job safety have a positive and significant effect on continuance commitment, but they do not have insignificant effect on the affective and normative commitments.

The present work aims to emphasize the indirect impact of satisfaction on the performance of accounting professionals, namely chartered accountants, chartered accountant trainees and accountants. The study is applied to 224 accounting professionals, distributed as follows: 90 chartered accountants, 69 chartered accountant trainees and 65 accountants working in accounting firms. The study proposes a moderation model of how career stages play a moderating role between job satisfaction and performance of accounting professionals. Using the two-Stage least squares (TSLS) method with a bootstrapping of 50 replications, the study notices that the moderating effect of the career stages is remarkable only among chartered accountants. Moreover, the study applies a Fuzzy set qualitative comparative analysis (FsQCA) and finds several equifinal configurations associated with organizational commitment and job performance. Furthermore, the study investigates the mediating effect of organizational commitment on the relationship between job satisfaction and performance at work.

The present work aims to emphasize the impact of job satisfaction on the performance at work of accounting professionals in Tunisia. Here, a total of 240 accounting professionals have participated in this study through a questionnaire survey. The results show that the more we advance in the career stages, the stronger the relationship between job satisfaction and performance at work is, with the exception of the disengagement stage.