Self-Determination Theory and Accountant Employees' Psychological Wellbeing: The Roles of Positive Affectivity and Psychological Safety

Philip Teng Lin; Thinh Truong Vu; Van Phuong Nguyen; Qi Wu

doi:10.3389/fpsyg.2022.870771

Self-Determination Theory and Accountant Employees' Psychological Wellbeing: The Roles of Positive Affectivity and Psychological Safety

Front Psychol. 2022 May 25:13:870771. doi: 10.3389/fpsyg.2022.870771. eCollection 2022.

Authors

Philip Teng Lin¹, Thinh Truong Vu², Van Phuong Nguyen³, Qi Wu⁴

Affiliations

¹ School of Accounting, Guangdong University of Foreign Studies, Guangzhou, China.
² Department of Business Administration, Dong Nai Technology University, Bien Hoa, Vietnam.
³ Department of Economics and Management, Thuyloi University, Hanoi, Vietnam.
⁴ Business School, Shantou University, Shantou, China.

Abstract

This study investigates the influence of self-determination motivations on accountant employees' psychological wellbeing with the mediating role of positive affectivity and the moderating role of psychological safety. Multivariate analysis and structural equation modeling are used to analyze a three-way time-lagged sample data of 391 accountant employees. Results indicate that positive affectivity positively mediates the relationship between extrinsic motivation and psychological wellbeing and between intrinsic motivation and psychological wellbeing. Furthermore, psychological safety positively moderates the relationship between extrinsic motivation and positive affectivity and between intrinsic motivation and positive affectivity. In addition, psychological safety also positively moderates the relationship between positive affectivity and psychological wellbeing. The findings of this study provide implications for researchers and business managers in managing and enhancing accountant employees' psychological wellbeing.

Keywords: accountant employees; positive affectivity; psychological safety; psychological wellbeing; self-determination theory.