A STUDY ON JOB SATISFACTION AMONG THE EMPLOYEES

OF A. JOHN MORIS & CO DURING COVID-19 (PANDEMIC)

Project Report submitted to the UNIVERSITY OF MADRAS in partial fulfillment of the
requirement for the award of the degree

MASTER OF ARTS
IN

HUMAN RESOURCEMANAGEMENT

Submitted By

MS. RESHMA J
(Register No: 31820110)

Under the guidance and supervision of

Dr. V.P. MATHESWARAN M.A.,M.Ed., M.Phil.,Ph.D.,
Professor and Head,

DEPARTMENT OFADULTANDCONTINUINGEDUCATION

SCHOOL OF SOCIAL SCIENCE

UNIVERSITY OF MADRAS

CHENNAI–600005

APRIL –2022
 UNIVERSITY OF MADRAS
DEPARTMENT OF ADULT AND CONTINUING EDUCATION
Tholkappiar Campus, Chennai 600 005
[email protected] Mobile: 09444029982

Dr.V.P.MATHESWARAN, M.A., M.Ed., M.Phil., Ph.D., Date:

Professor and Head

CERTIFICATE

This is to certify that the project work entitled “A Study on Job Satisfaction
among the employees of A. JOHN MORIS & CO during Covid- 19
(Pandemic)” done by RESHMA J., Reg.No:31820210 for the award of the
degree of MASTER OF ARTS IN HUMAN RESOURCE MANAGEMENT
is based on the investigation carried out by him under my guidance and
supervision.

Further, I certify that this project work had not formed the basis for award
of any Degree, Diploma, Fellowship, Associate ship or other similar title to any
candidate of this or any other University.

Place: Chennai-600005
Date: Guide and Supervisor
 DECLARATION

I do hereby declare that the Project Report entitled “A STUDY ON JOB

SATISFACTION AMONG THE EMPLOYEES OF A. JOHN MORIS & CO DURING
COVID-19 (PANDEMIC)” Submitted to the Department of Adult & Continuing Education,
University of Madras for the award of the degree of Master of Arts (Human Resource
management) is an original and independent research work done by me under the guidance and
supervision of Dr.V.P.Matheswaran, Head of the Department, Department of Adult and
Continuing Education, University of Madras, Chennai-600005. And is my original work it has
not formed basis of the award of any degree, associate ship, fellowship or any other similar
award to any degree, fellowship or any other similar award to any candidate in any
college/university to the best of my knowledge.

Place: Chennai RESHMA J

Date: Signature of the Candidate
 ACKNOWLEDGEMENT
I would like to express my gratitude and sincere thanks to my great supporter,
Dr. V.P.Matheswaran, M.A., M.Ed., M.Phil., Ph.D., Head of the Department, Department of
Adult and Continuing Education, University of Madras, Chennai, for his continuous support and
his expert guidance, timely motivation and encouragement to carry out this project work. I also
thank my non-teaching staffs in the Department of Adult and continuing Education, University
of Madras, Chennai.

I wish to express my sincere gratitude to Ms. Prathiba Head-HR, A.John Moris & Co,
Chennai, and her team for the valuable information provided by them in their respective field. I
am grateful for their cooperation during the period of my project.

Finally, I must express my very profound gratitude to my parents, sister and also special
thanks to my classmate, providing me with unfailing support and continuous encouragement
throughout my years of study.

This accomplishment would not have been possible without them Thank You.
 CONTENTS

LIST OF TABLES

LIST OF FIGURE

CHAPTERS TITLE PAGE NO.

I INTRODUCTION

II REVIEW OF RELATED LITERARURE

III RESEARCH METHODOLOGY

IV DATA ANALYSIS AND INTERPRETATION

V FINDINGS, SUGGESTIONS AND

CONCLUSION

BIBLIOGRAPHY

ANNEXURE
CHAPTER TITLE PAGE NO.

I INTRODUCTION 1

1.1 Background of the study

1.2 Industry profile

1.3 Company profile

1.4 Need for the study

1.5 Scope of the study

1.6 Objectives of the study

1.7 Chapterization

1.8 Summary of the chapter

II REVIEW OF LITERATURE

2.1 Introduction

2.2 International studies

2.3 Indian studies

2.4 Summary of the chapter

III RESEARCH METHODOLOGY 50

3.1 Introduction

3.2 Variables

3.3 Statement of the problem

3.4 Objectives of the study

3.5 Hypothesis

3.6 Operational definition

3.7 Research design

3.8 Sampling design

3.9 Tools used for data collection

3.10 Statistical tools used

3.11 Data interpretation

3.12 Limitations of the study

3.13 Summary of the chapter

IV DATA ANALYSIS AND INTERPRETATION

4.1 Introduction

4.2 Percentage analysis

4.3 Statistical analysis

4.4 Summary of the chapter

V SUMMARY,FINDINGS AND CONCLUSION

5.1 Introduction

5.2 Findings

5.3 Findings, Suggestions and Conclusions

5.4 Conclusion

BIBLIOGRAPHY

ANNEXURE
 LIST OF TABLES

TABLE TITLE PAGE

NO. NO.

4.2.1 Age of the respondents

4.2.2 Gender of the respondents

4.2.3 Work experience of the respondents

4.2.4 Education qualification of the respondents

4.2.5 Job role of the respondents

4.2.6 Marital status of the respondents

4.2.7 Monthly salary of the respondents

4.2.8 Work preference of the respondents

4.2.9 Work load was difficult to handle during pandemic

4.2.10 Time limit given to complete the work was not sufficient

4.2.11 Working hours were longer than usual

4.2.12 Had to work without proper breaks during work from home

4.2.13 Felt overworked and stressed during work from home

4.2.14 Spent less time with family even during work from home

4.2.15 Regular temperature checking and covid safety measures were

followed properly by the management.

4.2.16 The work place was clean and sanitized properly

4.2.17 I felt safe to come to the workplace during the pandemic

4.2.18 Social distancing and other protocols like wearing masks all the
time were strictly followed

4.2.19 I was paid extra compensation when I worked from office during
Covid
4.2.20 The job felt interesting and challenging

4.2.21 Proper communication was maintained between seniors and

juniors during the pandemic

4.2.22 Faced no difficulty in getting the doubts clarified by the

seniors/managers

4.2.23 Maintained a good relationship with new workers

4.2.24 Faced no issues in receiving the required documents from all the
clients
4.2.25 Received full payment of salary/ stipend even during Covid

4.2.26 All data usage and other work related expenses during work from
home were reimbursed

4.2.27 Received the payments on time without any delay

4.2.28 Covid did not affect my ability to pay bills and EMIs on time

4.2.29 Team members were co- operative and helpful

4.2.30 There was adequate and appropriate communication between the

team members
4.2.31 Sharing of information and knowledge between team were good

4.2.32 Received kind messages and support from the management

4.2.33 Insurance cover was provided to me and my family

4.2.34 Management provided proper recognition for my hard work even

during the pandemic

4.2.35 Management made me feel secured about my job

4.2.36 Covid did not affect my learning and career development
opportunities
4.3.1 Relationship between job role and proper recognition

4.3.2 Relationship between Gender and workload difficulties during

work from home
4.3.3 Relationship between job satisfaction and Covid support
 LIST OF FIGURES

FIGURE TITLE PAGE

NO. NO.
1.1.1 Job satisfaction

1.1.2 Flowchart representing the factors that affect the Job satisfaction of
employees during COVID -1 9

1.3.1 Chartered accountancy and company logo

1.3.2 Project consultancy

1.3.3 CSR consultancy

1.3.4 Other milestones

4.2.1 Age of the respondents

4.2.2 Gender of the respondents

4.2.3 Work experience of the respondents

4.2.4 Education qualification of the respondents

4.2.5 Job role of the respondents

4.2.6 Marital status of the respondents

4.2.7 Monthly salary of the respondents

4.2.8 Work preference of the respondent

4.2.9 Work load was difficult to handle during pandemic

4.2.10 Time limit given to complete the work was not sufficient

4.2.11 Working hours were longer than usual

4.2.12 Had to work without proper breaks during work from home
4.2.13 Felt overworked and stressed during work from home

4.2.14 Spent less time with family even during work from home

4.2.15 Regular temperature checking and covid safety measures were

followed properly by the management.

4.2.16 The work place was clean and sanitized properly

4.2.17 I felt safe to come to the workplace during the pandemic

4.2.18 Social distancing and other protocols like wearing masks all the
time were strictly followed

4.2.19 I was paid extra compensation when I worked from office during
Covid
4.2.20 The job felt interesting and challenging

4.2.21 Proper communication was maintained between seniors and

juniors during the pandemic

4.2.22 Faced no difficulty in getting the doubts clarified by the

seniors/managers

4.2.23 Maintained a good relationship with new workers

4.2.24 Faced no issues in receiving the required documents from all the
clients
4.2.25 Received full payment of salary/ stipend even during Covid

4.2.26 All data usage and other work related expenses during work from
home were reimbursed

4.2.27 Received the payments on time without any delay

4.2.28 Covid did not affect my ability to pay bills and EMIs on time

4.2.29 Team members were co- operative and helpful

4.2.30 There was adequate and appropriate communication between the

team members
4.2.31 Sharing of information and knowledge between team were good
4.2.32 Received kind messages and support from the management

4.2.33 Insurance cover was provided to me and my family

4.2.34 Management provided proper recognition for my hard work even

during the pandemic

4.2.35 Management made me feel secured about my job

4.2.36 Covid did not affect my learning and career development

opportunities
4.3.1 Chi- square formula
 ABSTRACT

The objective of this study is to measure the job satisfaction of employees of A. JOHN MORIS
& CO during COVID – 19 (Pandemic). The study focuses on the factors that influences the job
satisfaction of the employees during the Pandemic and suggest ways to navigate the impact these
factors towards a positive improvement of the overall job satisfaction. For the purpose of this
study primary data was collected from 100 employees of the firm and descriptive research design
was adopted. The study shows that the employees were adaptable and acceptable towards the
changes that this Pandemic has brought forth and the firm was also supportive and helped
employees to feel safe about their job. The Job satisfaction during this period could still be
improved by implementing the suggestions regarding the job satisfaction factors to increase the
overall productivity of the firm during the Pandemic.
 CHAPTER – I
INTRODUCTION
 CHAPTER – I

INTRODUCTION

1.1 Background of the study:

When the job aspirants including the interns and trainees look out for the job, their very
first criteria is job satisfaction at the workplace. This is the very first and vital condition before
joining any workplace and if they feel that they won’t be satisfied working with the specific
company or the firm, they look out for more options and alternatives. There are many cases,
where the employees quit the firm even before their probation period ends. As seen from the
studies the Indian accounting services is expected to grow at an impressive rate during the
forecast period. The India accounting services market is driven by the government initiatives
creating employment opportunities in the country. This has drastically increased the working
population in the country. Additionally, the introduction of GST is further expected to create
lucrative opportunities for the market growth. The arrival of GST has made businesses remodel
their supply chains in order to take complete advantage of the new tax structure. Furthermore,
the government of India is likely to allow multinational firms to register as auditors thereby
fueling the market growth. Besides, the Digital India and Make in India initiatives are further
expected to positively influence the market growth over the next few years. Therefore, it is
needed to realize the important role played by Job satisfaction the fastest growing service sector.
I did a main project as a part of our completion of master of Human Resources Management in
John Moris & co, on JOB SATISFACTION AMONG EMPLOYEES DURING COVID – 19
(PANDEMIC).

Job satisfaction occupies a central position in organizational research. It has been studied
as an independent, dependent, mediator, and moderator variable and has been found to be related
to a host of organizational and personal outcomes such as absenteeism, turnover, organizational
citizenship behaviours, organizational commitment, mood, life satisfaction, and subjective well-
being. Job satisfaction is one of the important factors which have drawn attention of managers in
the organization as well as academicians. Though there is no conclusive evidence that job
satisfaction affects productivity directly since productivity depends on so many variables, it is
still a prime concern for managers. Job satisfaction is the mental feeling of favourableness which
an individual has about his job. Retaining and finding the best talent is becoming harder and
harder. Positively influencing staff is one way to develop an environment and culture where
people want to do their best and want to stay. Success comes through people. When companies
are effective in satisfying their employees, employees stay longer, make a deeper commitment to
the business, suggest ways to improve the company's products and services, and work harder to
satisfy the customer. In almost every survey - factors that motivate employees in the workplace,
job satisfaction is at or near the top of the list, far surpassing pay and benefits.

As service enterprises are intensive businesses, both the effectiveness of HR practices

and the job satisfaction of the employees have a vital importance. The human resource practices
are accepted to be closely related with job satisfaction as most of scientist and practitioners
suggest that effective and productive practices provide a better job satisfaction and eventually
increase the inner performance.

Satisfaction in its conceptualisation is generally subjective and value –filled because it is

based on set standard, which can be expectations, cherished values and beliefs among others as
can be obtained from literature on satisfaction. The subjective nature of the concept largely
accounts for the different parameters in use to measure satisfaction in various spheres of life. The
level of satisfaction or what constitutes satisfaction to an individual or group could be function of
many inter-related factors including the social class like ethnicity or economic divisions to which
they belong. It could also be the reflection of individual’s psychological make-up, the belief and
value systems, and environmental and cultural factors to mention a few all in relation to the
context- specific satisfaction like job, consumption of products/services and life itself.

Satisfaction is the act of fulfilling a need, desire, or appetite, or the feeling gained from
such fulfillment. Satisfaction means you’ve had enough - in a good way. Satisfaction is a
pleasant or positive emotion. As human beings we tend to get involved in the activities that
fulfill our need, desire etc., and give us satisfaction. Hence we expect to be satisfied from
everything that we do and that involves our work/profession.

As high as 88% of the workforce in India prefers to have the flexibility of working from
home and 69% believe their productivity has increased while working remotely, as per a survey by
SAP Concur, an expense management firm. Hence increasing the Job satisfaction of employees
virtually can be difficult but there are creative ways to achieve it with proper discussion and
research from the management. It has become important to discuss the role of job satisfaction
during this Pandemic

1.1.2 Definition of Job satisfaction:

Edwin A. Locke (1976), who defines job satisfaction as "a pleasurable or positive
emotional state resulting from the appraisal of one's job or job experiences”

Job satisfaction is simply how people feel about their jobs, the extent of satisfaction or
dissatisfaction they feel towards their job. A job satisfaction can be concerned with any aspect or
part of a job like the pay, employee – employer relationship, career development opportunities,
work environment, rewards and recognition etc. An employee feel satisfied with their work when
their psychological and physical needs are met.

Morse (1953) considered “Job satisfaction as dependent upon job content, identification
with the company, financial and job status and pride in group performance.

Hoppock defined job satisfaction as any combination of psychological, physiological and

environmental circumstances that cause a person truthfully to say I am satisfied with my job
(Hoppock, 1935). According to this approach although job satisfaction is under the influence of
many external factors, it remains something internal that has to do with the way how the
employee feels. That is job satisfaction presents a set of factors that cause a feeling of
satisfaction.

Glimmer defined job satisfaction as “it is a result of various attitudes the person holds
towards the job, towards the related factor and towards the life in general.”
1.1.3 Conceptual Framework

Job satisfaction

Job satisfaction is the degree to which people like their jobs. In other words, it refers to a
subjective evaluation that the worker makes of her own job, either in its entirety or with respect
to its different attributes.

Figure 1.1.1 – Job satisfaction

(Source: https://images.google.com/)

Job satisfaction during Covid 19

Job satisfaction during Covid 19 attempts to analyze the changes and improvements that
could be adapted by the firm to increase the Job satisfaction of their employees. The factors like
work from home, work from office, communication, compensation, team work and Covid
support are used to study about the parts of the job where these changes can be applied and these
are some of the main factors that influence the job satisfaction of the employees.
 Figure 1.1.2 – Flowchart representing the factors that affect the Job satisfaction of
employees during COVID -1 9

Work Covid
from support
office Compensation
• Work load
• Time Limit • Proper
communication
for work
• Covid safety • Salary/ stipend •Moral
• Working • Clarification of • Co - operation support
measures doubts • Reimbursement
hours • Team •Insurance
• Covid • Relationship • Delay in
• Proper communication
breaks
protocols with new payments
• Sharing of •Recognition
• Interesting workers • Bills and EMIs •Job security
• work stress and
knowledge and
• work life • Receiving information •Learning and
challenging required
balance job career
documents development
Team
Work Communication work
from
home

A. Work from home:

Work from home is the new normal of work life in the COVID – 19 (Pandemic).
A lockdown was announced on a global level which resulted in employees to work from
home which directly affected the job satisfaction of the employees.

1. Work load during pandemic:

Work load is the number of tasks and obligations that an employee
has to perform or complete within a specific amount of time. Work load
influences the job satisfaction of employees directly as the increase in the
same will lead to work stress.

2. Time limit for work:

The time limit is the amount of time allotted to the employees to

successfully complete their work. The right amount of time allotted for a
task will let the employees to do their task with clarity and perfection
without having to hurry.
 3. Working hours:

The amount of time the employees spends engaged in the office

work counts as their working hours. This new normal of working from home
has blurred the line between the office timings and personal time.

4. Proper breaks:

Proper breaks are important for the employees to relax their mind
when they are involved in a stressful work. Breaks ensure that not only your
physical but even your mental well-being is taken care of. Helps you
manage your stress more effectively.

5. Work stress:

Working in a house full of people means more distractions and

disruptions. Also, many workers feel they are less productive, which leads
to stress. Causing more stress is the fact that many workers are forced to
juggle the demands of their working lives with their parent and family
responsibilities.

6. Work life balance:

Work life balance is all about making sure you balance out the time
you spend working with the time you spend enjoying everything else in life;
your family, your friends, and your hobbies.

B. Work from office:

Once the Lockdown was relaxed, fifty percent of the employees were made to
work from office and slowly the number increased. Most employees were paranoid about
the Covid – 19, so organizations had to reimagine their work and the role of offices
in creating safe, productive, and enjoyable jobs and lives for employees.

1. Covid safety measures:

As Covid safety measures the management had to implement safety

measures such as regular temperature checking, compulsory use of sanitizers
while entering the premise and wearing masks inside the organization.
 2. Covid protocols:

To make the employees feel safe at the work place, the Covid protocols
such as sanitizing all the divisions in the office and ensuring cleanliness were
followed.

3. Interesting and challenging job:

Monotonous work will make the employees feel dissatisfied, while a

challenging role will motivate them to grow and be more productive.

C. Communication:

Communication is a key to the success of any business, constant interaction

between the employees and the management is important especially during this Pandemic
to encourage them to share their ideas and to handle these challenges posed by the Covid-
19 together.

1. Proper communication:

Working from home changed communication to depend entirely on

virtual mode, video conferencing tools like Google meet, zoom etc., were
used as tools to enhance the communication between the management and
employees.

2. Clarification of doubts:

Any Chartered accountancy firm involves training articleship and

students and junior staffs, therefore it is important that they receive proper
guidance from their seniors and it involves clarifying their doubts on time
so that there is no hindrance to the flow of work.

3. Relationship with new workers:

New employees who joined the organization shortly before or

during the lockdown might have received proper chance to meet and
engage with their colleagues, seniors and the management. Virtual
meetings were conducted to get to know the new workers but that would
never be equivalent to the meetings in person.
 4. Receiving required documents:

Not just Chartered accountancy firm but any business requires

necessary documents from their clients or suppliers in certain cases to carry
on their works, so this pandemic placed a challenge in sharing important
documents on time.

D. Compensation:

Compensation refers to monetary payment given to an individual in exchange for

their services. In the workplace, compensation is what is earned by employees. It
includes salary or wages in addition to commission and any incentives or perks that come
with the given employee’s position.

1. Salary/ stipend:

Salary is an important factor that keeps the employee motivated in

their work along with all the other factors. While salary is the
compensation paid to the professionals or office workers, stipend is paid to
the article ship students in a chartered accountancy firm.

2. Reimbursements:

During the work from home, employees had to use their home
internet connections and electricity to do their office work; it is the
responsibility of the management to reimburse those expenses.

3. Delay in payments:

This pandemic caused financial struggles to many employees and

receiving the salary on time was important even more during this period,
since there were increasing medical expenses.

4. Bills and EMIs:

The ability to pay the bills and EMIs on time turned out to be
difficult for some employees because of lock down and health issues, so
receiving the salary without any delay would help them manage these bills
and EMIs properly.
E. Team work:

A team is the group of people that work towards completing a common task
which aims at achieving the firm’s goals. Organizations typically have many teams, and
an individual is frequently a member of more than one team. Some teams are permanent
and are responsible for ongoing activities.

1. Co-Operation

Teamwork and cooperation greatly increase the efficiency of an

organization. If employees are working separately and unaware of each
other's activities, they could be unwittingly duplicating their efforts to no
great advantage, a cooperative team can achieve goals using far less time
and energy than if each of the team members was working alone.

2. Team communication:

Communication skills are critical to the success of any group

endeavor. Cooperation and teamwork facilitate communication by
fostering an atmosphere of mutual support in which each member of the
team feels supported by the others.

3. Sharing of Knowledge and Information:

When coworkers share information, it helps them all to remain

aware of who is doing what and of where they stand in relation to their
final goal. Sharing of knowledge when a team member is struggling with a
task is also important for the success of the team work.

F. Covid support:

The Covid-19 pandemic has separated people from their workplaces, coworkers,
and familiar daily routines. In many cases, it has added stress, led to a drop in morale,
and difficulty to work as a team — all of which can result in dampened work
performance. Therefore it is the responsibility of the employers to provide appropriate
support during this period by showing appreciation, providing individualized support and
recognition for their hard work.
1. Moral support:
Management should focuses on providing moral support to the
employees during this period of crisis by sharing kind and encouraging
words, appreciating the work done by them and other ways of support
them to cope with the stress of working from home.

2. Insurance cover:

Insurance cover can be offered to employees and their dependents

as everyone was worried more than ever about their and their family’s
support. This would be the show of concern on the part of the management
and will create a sense of belongingness in the employees.

3. Recognition:

Recognition can be shown by small acts of affirmation from the

superiors, such as saying thank you for a job well done or sending an
email acknowledging their efforts and more visible acts from such as
talking about an employee’s accomplishments during team meetings,
mentioning their work in conversations where managers were present,
and giving them opportunities to work more closely with senior
leadership

4. Job security:

Because COVID-19 has become prevalent everywhere and

economic crises have arisen, it is necessary to study the impacts of
COVID-19 on individual mental health. With the sharp economic
decline, employees can experience job insecurity; hence the
responsibility of ensuring the employees that their job is secure also falls
on the management.

5. Learning and career development:

Learning and development refer to both formal and informal

education that allows employees to expand their skill set to adapt to an
ever-changing environment. Many of the skills they learn through the
learning and development opportunities in the workplace can be utilized
throughout the rest of your career. Learning new skills will also make
you more competitive for promotion.
1.1.4 Meaning of Job satisfaction:

Job satisfaction represents a combination of positive or negative feelings that workers

have towards their work. Meanwhile, when a worker employed in a business organization, brings
with it the needs, desires and experiences which determinates expectations that he has dismissed.
Job satisfaction represents the extent to which expectations are and match the real awards.

Job satisfaction is closely linked to that individual's behaviour in the work place (Davis et
al., 1985). Job satisfaction is a worker’s sense of achievement and success on the job. It is
generally perceived to be directly linked to productivity as well as to personal well-being. Job
satisfaction implies doing a job one enjoys, doing it well and being rewarded for one’s efforts.
Job satisfaction further implies enthusiasm and happiness with one’s work. Job satisfaction is the
key ingredient that leads to recognition, income, promotion, and the achievement of other goals
that lead to a feeling of fulfilment.

Job satisfaction is the collection of feeling and beliefs that people have about their current
job. People’s levels of degrees of job satisfaction can range from extreme satisfaction to extreme
dissatisfaction. In addition to having attitudes about their jobs as a whole, People also can have
attitudes about various aspects of their jobs such as the kind of work they do, their co workers,
supervisors or subordinates and their pay.

Job satisfaction is assessed at both the global level (whether or not the individual is
satisfied with the job overall), or at the facet level (whether or not the individual is satisfied with
different aspects of the job). Spector (1997) lists 14 common facets: Appreciation,
communication, co-workers, fringe benefits, job conditions, nature of the work, organization,
personal growth, policies and procedures, promotion opportunities, recognition, security and
supervision.

This research focuses on some of these facets to measure the job satisfaction of the
employees during the Covid time where employees were required to perform their duties from
home and a major part of the responsibility fell upon them and also focusing on the time when
they had to come to workplace adopting to the new normal of wearing masks, maintaining social
distance etc.,

1.1.5 Importance of Job satisfaction:

There are important reasons why we should be concerned with job satisfaction, which can be
classified according to the focus on the employees or the organization. First, the humanitarian
perspective is that people deserve to be treated fairly and with respect. Job satisfaction is to some
extent a reflection of good treatment. It can also be considered an indicator of emotional well-
being or psychological health. Second, the utilitarian perspective is that job satisfaction can lead t
behaviours by employees that affect the organizational functioning.

Job satisfaction is important for employees to stay in the organization. Understanding

generational differences among different generations and their perception of job satisfaction is of
huge and utmost importance. Since a satisfied employee will work for the interest of the
organization.

 The productivity levels of the firm will increase helping the firm to accomplish its
aims and objectives at a much faster rate and time.
 Job satisfaction helps to keep the employees happy and satisfied in the area of their
work so that they keep on doing quality work and come up with innovative and
novel ideas. And it also helps the firm to retain employees that do quality work and
are talented and experts in the area of their work.
 Satisfied employee will never leave the firm no matter how lucrative and attractive
the new job offer is. And this way, the firm leads the competitive edge and
advantage in the market.
 If the employees are highly satisfied and motivated, they will never share the
confidential information outside especially with the competitors of the firm.

Job satisfaction at the workplace not only helps the firm to grow and progress but also
helps the employees to enhance their expertise, skills, and knowledge. Also, the managers need
to give challenging work to their employees to ensure that their talent is utilized optimally
resulting in their job satisfaction and innovation at the workplace.

1.1.6 Factors affecting job satisfaction

There is variety of factors that makes people feel positive or negative about their job. Job
satisfaction can be influenced by variety of factors. Some factors that are point of high concern
to employees regarding their satisfaction are job security, promotion, relationship with superiors.
The factors that lead to lowest satisfaction are freedom, relationship with immediate supervisor
and promotion. As success of an organization depends mostly on the performance of employees
so they need to be satisfied.

Factors that lead to hold positive or negative job perceptions can be summarized as
follows.

 Recognition

It is an act of notice, praise, or blame supplied by one or more superior, peer,

colleague, management person, client, and/or the general public. Recognition is also a
factor of motivation in Hertzberg‘s two factor theory.

 Promotion

Promotion refers to designate an actual change in upward direction in job status.

The promotion to the next level will result in positive changes such as pay, autonomy and
supervision.

 Pay

These are the sequences of events in which compensation plays a major role.
There is no doubt that monetary rewards may play a very influential role in determining
job satisfaction. Salaries not market related, can lead to dissatisfaction.
 Interpersonal Relations

It involves relationships with superiors, subordinates, and peers or colleague. If

the employee experiences the healthy relationship with others within the organization so
it will boost the morale and satisfaction toward the job and lead to the higher
productivity.

 Supervision

The supervisor‘s willingness to delegate responsibility and/or to teach

subordinates is known as supervision. If workers view their superiors as fair, competent
and sincere, the level of job satisfaction will be high. Vice-versa workers that perceive
employers as unfair, incompetent and selfish will therefore experience a lower level of
job satisfaction.

 Policy and Administration

These are events in which some or all aspects of the organization were related to
job satisfaction. Organizational policy plays an important part in the satisfaction of
employee toward the job. These should be framed keeping in view of employee‘s needs
and desire.

 Working Condition

Physical working conditions and facilities are equally significant for job
satisfaction of employees, viz-: Canteen, Proper lighting, Drinking water, crèches and
clean washrooms.

 Work Itself

The work itself plays a critical role in determining how satisfied a worker is with
the job, the actual job performance related to job satisfaction.
1.1.7 DETRIMENTS OF HIGH AND LOW JOB SATISFACTION

While there are a number of benefits of high job satisfaction rates, that’s not the only
reason that it’s important for employees to enjoy the work that they do. Employee satisfaction is
the level happiness or contentment an employee feels for his/her job. Employee satisfaction is an
essential aspect of any business or organization. When employees are happy and satisfied with
the management and work culture, they put their best effort to make the company successful.

If the employees in an organization are not happy and content, it directly impacts the
bottom line. When employees’ needs are met, they develop a positive outlook towards the
organization and its goals. When employees are dissatisfied and unhappy with their jobs, they
lose their motivation and tend to underperform.

The importance of job satisfaction is that there are observable negatives to having
employees who actively do not enjoy the work that they do. In addition to simply having a bad
attitude about their work, here are some of the detriments specifically associated with low levels
of job satisfaction.

 Employees with low job satisfaction are more likely to skip work, come in
late, attempt to leave early or call in sick than those who are satisfied with
their work.
 Employees who do not enjoy their work are more likely to quit or actively
look for other employment, creating higher turnover rate and driving up
training and recruitment costs for the company.
 Employees who are not satisfied with their jobs are more likely to do a poor
job or not care what the end result of their work is like, reducing the overall
quality of the company’s services or products.
 Employees who don’t like their jobs are more likely to gossip or talk bad
about their employer or its products/ services in public or online, potentially
damaging its reputation.
  Employees with low levels of job satisfaction are more likely to quit without
notice, making other employees and management work harder to cover their
shifts because there was not time to recruit and train a replacement.
 Companies that have significant number of employees with low job
satisfaction report lower profits and overall higher costs due to increased
waste, lower employee productivity and an increased likelihood of accidents
or other unwanted incidents.

1.1.8 REASONS OF LOW JOB SATISFACTION:

Reasons why employees may not be completely satisfied with their jobs,

A. Conflicts between co- workers

B. Conflicts between supervisors
C. Not being paid for what they do
D. Having little to no say in decision making that affect employees
E. Fear of losing their job

1.1.9 CREATING JOB SATISFACTION

Organizations can help to create job satisfaction by putting systems in place that will
ensure that workers are challenged and then rewarded for being successful. Organizations
that aspire to creating a work environment that enhances job satisfaction need to
incorporate the following:

 Flexible work arrangements, possibly including telecommuting.

 Training and other professional growth opportunities
 Interesting work that offers variety and challenge and allows the worker
opportunities to “put his or her signature” on finished product
 Opportunities to use one’s talents and to be creative
  An environment in which workers are supported by an accessible
supervisor who provides timely feedback as well as congenial team
members
 Flexible benefits, such as child – care and exercise facilities. Up- to- date
technology. Competitive salary and opportunities for promotion.

1.1.10 COVID – 19 (PANDEMIC)

The COVID-19 pandemic, also known as the corona virus disease pandemic, is an
ongoing global pandemic of corona virus disease 2019 (COVID-19) caused by severe acute
respiratory syndrome corona virus 2 (SARS-CoV-2). The novel virus was first identified from an
outbreak in the Chinese city of Wuhan in December 2019, and attempts to contain it there failed,
allowing it to spread across the globe. The World Health Organization (WHO) declared a Public
Health Emergency of International Concern on 30 January 2020 and a pandemic on 11 March
2020. As of 14 February 2022, the pandemic had caused more than 412 million
cases and 5.81 million deaths, making it one of the deadliest in history.

COVID-19 symptoms range from undetectable to deadly, but most commonly include
fever, dry cough, and fatigue. Severe illness is more likely in elderly patients and those with
certain underlying medical conditions. COVID-19 transmits when people breathe in air
contaminated by droplets and small airborne particles containing the virus. The risk of breathing
these in is highest when people are in close proximity, but they can be inhaled over longer
distances, particularly indoors. Transmission can also occur if contaminated fluids reach the
eyes, nose or mouth, and, rarely, via contaminated surfaces. Infected persons are typically
contagious for 10 days, and can spread the virus even if they do not develop symptoms.
Mutations have produced many strains (variants) with varying degrees of infectivity and
virulence.

COVID-19 vaccines have been approved and widely distributed in various countries
since December 2020. Other recommended preventive measures include social
distancing, masking, improving ventilation and air filtration, and quarantining those who have
been exposed or are symptomatic. Treatments include monoclonal antibodies, novel antiviral
drugs, and symptom control. Governmental interventions include travel restrictions, lockdowns,
business restrictions and closures, workplace hazard controls, quarantines, testing systems,
and tracing contacts of the infected.

The pandemic triggered severe social and economic disruption around the world,
including the largest global recession since the Great Depression. Widespread supply shortages,
including food shortages, were caused by supply chain disruption and panic buying. The
resultant near-global lockdowns saw an unprecedented pollution decrease. Educational
institutions and public areas were partially or fully closed in many jurisdictions, and many events
were cancelled or postponed. Misinformation circulated through social media and mass media,
and political tensions intensified. The pandemic raised issues of racial and geographic
discrimination, health equity, and the balance between public health imperatives and individual
rights.

1.1.11 WORK FROM HOME – THE NEW NORMAL

Before witnessing the pandemic and the prolonged lockdown, the work from home
(WFH) culture was not so popular and considered unsuitable across many sectors of businesses.
However, the evolving circumstances led to the revision of priorities and now we have a new
way of life and work.

Managers simply do not trust their people to work without being bound. They are more
used to managing by counting people in the office, only while they have employees insight, they
feel work is happening. However, the pandemic has changed this for many organizations.

Many companies are now embracing work from home after the relaxation in rules as they
wait for the situation to improve. To ensure productivity and effectiveness, they have deployed
the best-in-class security systems to ensure data confidentiality, enhanced bandwidth, and other
facilities for employees, and even compensating employees for work from home set up.
Companies feel that productivity has actually improved and hence, they are not feeling the need
to go back to the office.

As industry leaders feel WFH is no longer a choice, rather a part of their work traditions,
they are taking care of every requirement to ensure that business continues as usual.
During the ongoing uncertain circumstances and for the near foreseeable future, many business
leaders expect work from home to become be a viable option and a sustainable means of
operation.

Many companies like 9Stacks had started WFH even before the lockdown was formally
announced and are embracing it. Sudhir Kamath, Co-Founder & CEO, 9Stacks, said, "WFH is no
longer a choice or convenience, rather it is the new "way of life". No travel time or getting stuck
in traffic jams during peak hours is helping employees put those saved hours to the productive
use. Our teams are now settled-in in this new routine of work and performing quite well."
INDUSTRY PROFILE
 1.2 INDUSTRY PROFILE

1.2.1 Introduction

The word audit comes from the word “Audire” (means to hear). In general, it is a
synonym to control, check, inspect, and revise. In early days an auditor used to listen to the
accounts read over by an accountant in order to check them. Auditing is as old as accounting.
Auditing existed primarily as a method to maintain governmental accountancy, and record-
keeping was its mainstay. It wasn’t until the advent of the Industrial Revolution, from 1750 to
1850, that auditing began its evolution into a field of financial accountability. Checking clerks
were appointed in those days to check the public accounts and to find out whether the receipts
and payments are properly recorded by the person responsible. Preparation of accounts is not the
duty of an Auditor. “Auditing begins, where accountancy ends”. Auditor is only concerned for
checking and verification of records. Auditor is a qualified person appointed for the purpose of
certification of work done by others.

Auditing in India has been described as −

“Auditing is a systematic and independent examination of data, statements, records,

operations and performances (financial or otherwise) of an enterprise for a stated purpose. In any
auditing situation, the Auditor perceives and recognizes the propositions before him for
examination, collects evidence, evaluates the same and on this basis, formulates his judgment
which is communicated through his audit report.”

-- The Institute of Chartered Accountant of India

The main objective of auditing is to ensure the financial reliability of any organization;
detection of fraud is just an incidental object. Independent opinion and judgement form the
objectives of auditing. The job of an Auditor is to ensure that the books of accounts are kept
according to the rules stipulated in the Companies Act; an Auditor also needs to ensure whether
the books of accounts show a true and fair view of the state of affairs of the company or not.
1.2.2 History of Auditing

Auditing is as old as accounting, and there are signs of its existence in all ancient cultures
such as Mesopotamia, Greece, Egypt, Rome, UK, and India.Arthashastra by Kautilya detailed
rules for accounting and auditing of public finances. In olden days the key purpose of audits was
to gain information about the financial system and records of the business. However, recently
auditing has begun to include non-financial subject areas such as safety, security, information
system performance and environmental concerns. With the non-profit organization and
government agencies, there has been an increasing need for performing an audit, examining their
success in satisfying mission objectives of the business.

Auditing in India

Let us now understand the growth of auditing in India. The Indian Companies Act, 1913,
prescribed for the first time the qualifications of an Auditor. The Government of Bombay was
the first to conduct related courses of study such as the Government Diploma in Accountancy
(GDA).

The Auditor’s Certificate Rule was passed in 1932 to maintain uniform standard in
Accountancy and Auditing. The Chartered Accountant Act was enacted by the Parliament of
India in 1939. The Act regulates that a person can be authorized to audit only when he qualifies
in the examinations conducted by The Institute of Chartered Accountants of India.

1.2.3 Advent of computerization and auditing

Before the advent of the computer, bookkeeping was done by actual bookkeepers. The
bookkeeper would record every financial transaction the company made in a journal, the then
book of primary entry. The transaction didn’t just need to be entered into the journal but also
copied to other ledgers, for example, the company’s general ledger.

Prior to the advent of computers, to ensure accounts were in balance, a ‘Trial Balance’
was used. If this internal document revealed that the accounts were not balanced then the
bookkeeper had to undertake the arduous task of going through each transaction, check the
castings, carry-forwards, etc. until the root cause of the disparity was located and rectified so that
the accounts again balanced.
 The advent of computerisation dramatically changed the manner in which the business
was conducted. It had significant effect on organization control, flow of document information
processing and so on. Auditing in a Computerised environment however did not change the
fundamental nature of auditing, though it caused substantial change in the method of evidence
collection and evaluation. This also required auditors to gain knowledge about computer
environment (hardware, software, etc.) and keep pace with rapidly changing technology, even to
the extent of using sophisticated Audit software.

Auditors generally followed an “auditing around the computer” approach by comparing

the machine’s input with its output (parallel processing), just as he/she had compared the
voucher files with the ledger books in the early 1900s.

With the introduction of computers, conventional accounting systems and methods using
papers, pens, etc underwent drastic changes. Auditors could no longer depend on visible records
but only check the existence of adequate internal control system to ensure accuracy of
operations; the number of records which could be read only when processed by computers
increased while intermediary and legible records which existed in conventional manual
accounting processes decreased and there were many cases in which audit trails were not
available. Therefore, audit procedures had to be revised to cope with these problems. In 21st
Century, Computer Assisted Audit Techniques (CAATs) were developed for using technology to
assist in the completion of an audit. CAATs automated working papers and auditors used
software to perform audits. CAATs were very useful when large amounts of data were involved
or complex relationships of related data were needed to be reviewed to gather appropriate audit
evidence from the aggregated data.

1.2.3 Scope of auditing

In comparison with earlier days, where the main objective of auditing was to detect fraud,
we now have enhanced ways to determine a true and fair view of financial statements. In recent
times, almost every country of the world has introduced various legislations and framed rules
and regulation of auditing. In India also legislations related to Tax Audit, Cost Audit,
Management Audit and operation Audit, etc. are coming up. The main purpose of auditing is to
certify the correctness of financial statements and to detect errors and frauds.
1.2.4 Techniques of auditing

Following are the common techniques of auditing −

o Checking of posting and casting.

o Physical verification of assets.
o Verification and examination of transactions with available evidences.
o Scrutiny of the books of accounts,
o Checking of various calculations.
o Checking of carried forward balances in next year.
o Checking of Bank reconciliation statements.
o Auditor can get information from inside and outside sources of organization.

1.2.5 Advantages of auditing

1. For the Owner and Shareholders

o Auditing is helpful for valuation and business settlement at the time of

admission of new partner, retirement or death of a partner. This avoids the risk
of any dispute in a firm.
o Audited financial statement is the only way out for shareholders to judge the
performance of the management of the company

2. For the Management

o Auditing is helpful in detecting frauds and prevention of errors.

o It helps to keep the staff vigilant; as eventually the work done by them goes
for an audit.
o Insurance claim can be easily estimated from audited accounts.
o Management can take advantage of expert advice of Auditor in financial
matters.
o Comparison of financial statements of different years becomes easier.
o Assessment of Tax Liabilities is easy.
 3. For Others

o Audited accounts are easily accepted by insurance companies for settlement

of claims.
o Audited financial statements are acceptable by bank and financial institutions
and helpful in getting loans and credit facilities.

1.2.6 Limitation of auditing

Following are a few limitations of auditing −

o Rely on Experts − An Auditor has to rely on experts like engineers, valuers

and lawyers for estimation and valuation of fixed assets and estimation of
contingent liabilities.
o Efficiency of Management − An Auditor does not comment on the
efficiency of management working in client organization; no comments on
future performance of an organization can be made through audited
financial statements.
o Checking of All Transactions − It is not possible for an Auditor to check all
business transactions especially in big organizations where the number of
transactions is very high. An Auditor has to rely on sampling and test
checking.
o Additional Financial burden − An organization has to bear additional
financial burden on account of any fees and other such expenses for
conducting an audit.
o Not Easy to Detect Some Frauds − It is not easy for an Auditor to detect
deeply laid frauds like forgery, misstatements and non-recording of
transactions.
1.2.7 Areas of auditing

AUDITING & ASSURANCE SERVICES

 Statutory Audit under Companies Act 2013

 Tax Audit under Income Tax-Auditing the financial statements of an entity
in accordance with the provisions of the Income tax of India and providing
disclosures through specified formats. It is an examination/review of
accounts of any business /profession carried out by the taxpayer from an
income tax viewpoint.
 Tax audit is conducted to ensure proper maintenance and correctness of
books of accounts and certification of the same by tax auditor and
Reporting of observations/discrepancies noted by tax auditor after a
methodical examination of books of account and Reporting prescribed
information such as tax depreciation, compliance of various provisions of
income tax law etc. This in turn enables and also saves time of tax
authorities in verifying the correctness of income tax return filed by the
taxpayer such as total income, claim for deductions etc.
 GST Audits- Goods and Service Tax (GST) is structured for efficient tax
collection, reduction in corruption, easy inter-state movement of goods and
a lot more. Audit under GST is the examination of records maintained by a
registered dealer. The aim is to verify the correctness of information
declared, taxes paid and to assess the compliance with GST.
 Internal Audits- Internal audit is a dynamic profession involved in helping
the organizations to achieve their objectives. It is concerned with
evaluating and improving the effectiveness of risk management, control
and governance processes in an organization. Internal audits play a pivotal
role in assisting the leadership to strengthen its processes. They provide
qualitative assessments of risk that highlight fundamental causes of
performance gaps; they also provide authentic and relevant solutions to
prevent repeats.
 Secretarial Audits- In today's charismatic business environment, one of the
most important challenges faced by all the business organization is to
ensure compliance of various laws. As a result of many reforms,
amendments and notifications, it is of sheer importance for every
organization to comply with various laws so as to ensure better corporate
governance and meet with the requirements of vigilant government
authorities.
 Due diligence Audits- the Firm conducts due diligence audit and reviews
for Foreign and Domestic investors. The acquiring of a business carries
with it a number of risks in areas that include: financial, legal & litigation,
markets & products, management & work force, strategic and unrecorded
liabilities. The firm provides a detailed and systematic analysis of data
from the target company in order to obtain an overall picture of the
company in connection with the corporate deal. Notably, we put an
emphasis on identifying and assessing the risks and opportunities while
looking at the assets, liabilities, financial position and results of the target
company.
 Fraud Investigation and Forensic Audits- A forensic audit is an analysis
and review of the financial records of a company or person to extract facts,
which can be used in a court of law. Forensic auditing is a specialty in the
accounting industry, and most major accounting firms have a department
forensic auditing. Forensic audits include the experience in accounting and
auditing practices as well as expert knowledge of forensic audit's legal
framework. Forensic audits cover a large spectrum of investigative
activities. There may be a forensic audit to prosecute a party for fraud,
embezzlement or other financial crimes. The auditor may be called in
during the process of a forensic audit to serve as an expert witness during
trial proceedings. Forensic audits could also include situations that do not
involve financial fraud, such as bankruptcy filing disputes, closures of
businesses, and divorces.
 Special Purpose Audits & Certifications
1.2.8 Other services rendered by chartered accounting firm:

1. CORPORATE GOVERNANCE

The purpose of corporate governance is to facilitate effective, entrepreneurial and

prudent management that can deliver the long-term success of the company. Corporate
governance is the system by which companies are directed and controlled. Boards of
directors are responsible for the governance of their companies. The shareholders’ role in
governance is to appoint the directors and the auditors and to satisfy themselves that an
appropriate governance structure is in place.

The responsibilities of the board include setting the company’s strategic aims,
providing the leadership to put them into effect, supervising the management of the
business and reporting to shareholders on their stewardship

Corporate governance is therefore about what the board of a company does and
how it sets the values of the company, and it is to be distinguished from the day to day
operational management of the company by full-time executives.

Institutionalization refers to the building of structures and processes that help

sustain business in a company regardless of the peculiar methods followed by the
managers. A corporate management approach is crucial for the sustainability of the
institutional entity and prestige of a company. Corporate Governance Advisory is a
complete set of services that assists companies during their institutionalization process. It
includes the following services:
 Explore Content
 Structuring senior management
 Support service for improvement of internal controls
 Creation of an authority matrix/ organization guideline
 The Family Constitution and Succession Planning
 The firm evaluates the existing senior management structure of companies within
the framework of Corporate Management Principles, identify job definitions and working
styles of the senior management structure (Board of Directors, Early Risk Identification
Committee, Monitoring Committee, etc.) in line with the Corporate Management
Principles, and document who has what authority and responsibilities.

Structuring senior management

To enable standardization of the processes, the practicing units write procedures

that incorporate all the fundamental controls with respect to the internal processes of
companies.

Support service for improvement of internal controls

In the interest of an efficient and productive delegation of authority, which is an

essential step of corporate management, the practicing units hold talks with the Board of
Directors, Senior Management and the relevant process owners to identify existing approval
limits and authority, and fashion an authority matrix on the basis of a given position with
respect to all processes.

2. VALUATION SERVICES

Business valuation is critical for transactions including fund raising, mergers &
acquisitions (M&A), sale of businesses, strategic business decisions like family or
shareholders disputes, voluntary value assessment and also for regulatory compliance, tax
and financial reporting purposes in India under RBI, Income Tax, Companies Act, SEBI
Laws etc. Better Corporate Governance is also leading to requirement of independent
Business Valuations.

Though the valuation of a listed company whose shares are actively traded on a
nationwide stock exchange in India can be derived from its prevailing market price over a
period of time, the valuation of an unlisted company and its shares is the real challenge.
The eligibility to perform valuations also varies under different regulations in India.
 3. CORPORATE RESTRUCTURING SERVICES (MERGERS &
ACQUISITIONS)

Mergers and acquisitions have become the order of the day and this has given
rise to the scope of ca being required to handle client-specific mergers and
acquisitions cases. Advisory functions for a chartered accountant could involve
advising client companies on whether to add businesses to their asset portfolio; or sell
off subsidiaries they no longer want to own.

4. TAX CONSULTANCY SERVICES

CA Firms provide quality Income tax consultancy and compliance with effective
tax strategies. Their task is to find out effective ways of legally bringing down the tax
liabilities for clients, estimating taxes on different investment portfolios, determining the
right relevant deductions and credits, etc. They can also write tax returns for their clients
and file them.

5. RISK MANAGEMENT SERVICES

Risk Management allows organizations to improve the quality of project

management practices and governance from the decision to invest to final delivery of project
outcomes. Risk management promotes dialog between all stakeholders and sponsors and
supports realistic approaches, plans, and project estimates. When implementing or
improving Risk Management, you need to consider the organization’s/project’s risk
management maturity, processes, methodologies, organization, culture, technologies and
oversight structures.
6. STARTUP SUPPORT SERVICES

It includes complete Startup advisory services such as Startup Registrations,

Business Idea Validation, and Financial Modeling. Turning a raw but solid idea into a well-
structured commercial plan requires a number of essential procedures that not all business
owners are aware of. For entrepreneurs who do have a fair bit of company setup know how,
having to juggle between structuring and running the business may turn out to be a hectic
task that affects one’s efficiency and profit in the long run. It acts as a mentor that structures
business on a long term period to ensure the sustainability of the project.
COMPANY PROFILE
 1.3 COMPANY PROFILE

1.3.1 A. John Moris & co

Figure 1.3.1 CHARTERERED ACCOUNTANCY AND COMPANY LOGO

A. JOHN MORIS & CO

CHARTERED ACCOUNTANTS
Firm profile established since 1996
(Source - https://www.ajohnmoris.com/resource/Gallery.aspx)

A. JOHN MORIS & CO is a firm of Chartered Accountants providing Professional

Services such as Audit, Assurance, and Related Services for more than Two Decades. The firm
has its head office at Chennai and having 28 Branches across India. The firm established in the
year 1996 has 33 Partners. In an evolving market place with fast moving changes in economy,
various industries, companies, and enterprises face new challenges on a day-to-day basis with the
upgrading of skills. Our firm is the one, which responds to these strategies by rendering
comprehensive and professional service, whenever and wherever they are required. A. JOHN
MORIS & CO., Chartered Accountants is a leading accounting firm rendering comprehensive
professional services. The firm has developed expertise in various areas such as Audit and
Assurance, Taxation, Valuation, Due Diligence, Corporate Advisory services in order to support
the client and to respond in an affirmative way to these business needs. It endeavors to help
clients to successfully respond to changing opportunities by providing need based professional
services. A. John Moris & Co. has tailored its services to include audit & assurance services, Tax
& Legal Consulting & financial advisory services to address the challenges faced by clients in
the complex business environments.
 CA. A. JOHN MORIS is one of the Founder Partners of the firm, a Fellow Member of
the Institute of Chartered Accountants of India, with over 30 years of rich experience in various
domains. He has been in practice since 1989. He heads the operations of the firm since 1996 and
he has been a Career Governing Council member of Southern India Regional Council of ICAI.
He is currently pursuing a Doctoral thesis on a concept of financial inclusion through Micro
Finance with special reference to the concept of One Village – One C.A. Apart from 17 branches
in Southern Region, they have branch offices across the country.

PRESENCE IN WESTERN REGION OF INDIA

Sl.NO BRANCHES IN THE REGION NUMBER OF PARTNERS

1 AHMEDABAD 2

2 SURAT 2

3 MUMBAI 3

4 NAGPUR 1

PRESENCE IN OTHER REGIONS OF INDIA

Sl.NO BRANCHES IN THE REGION NUMBER OF PARTNERS

1 DELHI 2

2 LUCKNOW 1

3 CHATTISGARH 1

4 BHUBANESWAR 1

5 KOLKATA 1

6 JHARKAND 1
 There are sufficient paid assistants, articled clerks and staff to support the audit activities.
There are sufficient numbers of staff who are well versed in Hindi, Gujarati, Bengali, Oriya,
Marathi etc to support the audit activities in western region. The existing teams are also
experienced in handling the bank audits in the states of Mumbai, Ahmedabad, Ludhiana, Delhi,
Kolkata, Bhopal, Patna, Jeypore etc

1.3.2 SERVICES:

The firm renders professional expert services in the following areas:

 Project advisory services

 Business process outsourcing

 Corporate advisory services

 Audit and assurance services

 Information system control, security & audit

 Concurrent/revenue/stock audits of banks

 Experts in guiding Nidhi companies a consultant for RBI approved

NBFCs

 Advisors for large NGOs, Micro finance NBFCs and self-help groups

1. PROJECT ADVISORY SERVICES

The success of every project underlines technical and financial planning and
structuring. Post-implementation monitoring also plays a vital part in keeping the
project on its expected performance. The firm provides advisory services for projects
in the following areas:

 Project financial structuring

 Product and process costing and product pricing

 Project planning and report preparation

  Project budgeting and performance monitoring

 Compliance audit

2. BUSINESS PROCESS OUTSOURCING

Out-sourcing of back-office and control functions to an external professional

agency not only reduces the undue concentration of efforts and cost but is more
effective and efficiency achieved more importantly. This helps the organization to
focus on core competence and achieve greater value addition. Some out- sourced
services undertaken by the firm include

 Financial accounting and MIS reporting

 Statutory compliance services

 Payroll processing, disbursement and management

 Payables/disbursement/receivables account management

 Tax counseling compliance

3. CORPORATE ADVISORY SERVICES

The firm offers corporate advisory services in the following areas:

 Company incorporation and start up services

 Setting Up Of Accounting, Finance And Control Functions

 Corporate law compliance services and advisory

 Corporate taxation

 Capital structuring and corporate law advisory

 Mergers, acquisition and takeover consultancy

 Investment and forex advisory

 Transfer pricing
4. AUDIT AND ASSURANCE SERVICES

The firm is recognized by the institute of charted accountants of India to provide

external audit and certification services. The consultants have extensive
proficiency in various areas of audit and assurance services, which include:

 Statutory audit as required under statutes such as the Companies

act, 2013; Income tax act,1961

 Certifications a collateral inspection

 Business valuation

 Due diligence studies

 Legal and corporate compliance

 Internal audit

 Management audit

5. INFORMATION SYSTEM CONTROL, SECURITY & AUDIT

With the increasing dependence on information and the computer systems that
deliver this information, increasing risks and a wide spectrum of threats such as cyber
threats and information warfare by competitors, it is critically important to assure that
the business information is kept secure, Accurate and consistent. Audit of information
systems requires specialized skills in financial and business controls and benefits as
well as limitation of using information technology information systems audit provides
invaluable assistance to the management, in the control of information systems which
form the foundation of any business. The firm offers services in the following areas

 Information systems audit

 Application audit and product security certification

 Computer security policy framework formulation

 Web trust certification AICPA, USA

 6. CONCURRENT/ REVENUE/ STOCK AUDITS OF BRANCHES

The firm at present has concurrent audit assignments of a large branch of

Indian Overseas Bank at Chennai. The firm has been empanelled for audit
assignments by Indian overseas bank, Tamil Nadu Mercantile Bank, Canara Bank,
India Bank and Union Bank of India. The firm has conducted branch audits in the
earlier years.

1.3.3 Firm’s experience:

STATUTORY AUDITORS FOR:

 HINDUSTAN AERONAUTICS LTD, BANGALORE for the years 2003-

04, 2004-05, 2005-06, 2006-07 (presently system Auditors also)

 TAMILNADU METROPOLITAN TRANSPORT CORPORATION

LIMITED for the years 1999-2000, 2001-02 & 2002-03

 SRIVATSA AGENCIES bajaj dealers 2002-03 onwards

 SATHIAPAL ENGINEERRS INDIA LLIMITED De-merge from SIL

during 2003-04 From initial period statutory auditors

 MARCO MARVEL PROJECTS LIMITED Leader in creating satellite

towns. INTERNAL AUITORS up to 2002-03 thereafter STATUTORY
AUITORS. Having construction projects at Chennai & Coimbatore

 MACRO MARVEL INFRASTRUCTURE CORPORATION LIMITED

infrastructure Construction Company, a group company of Sathiapal &
Co, groups. Statutory auditors from the year 1993-94

 JAII MARUTI TOOLS PRIVATE IMITED tool makers for TVS & LGB
group of companies’ groups statutory auditors from 2000-01 onwards
 SIVASRIENGINEERIN PRIVATE LIMITED 2004-05 onwards
statutory Auditors

 GREEN HOUSE PROMOTERS LIMITED 2004-05 onwards

 NAKKHEERAN GROUP OF COMPANIES from 1998-99 onwards

statutory Auditors

 MAGNA COOLEGE OF ENGINEERING an engineering college from

1997-98 to till date statutory Auditors.

 CAPE INSTITUTE OF TECHNOLOGY an engineering college from

1999- 2000 to till date statutory auditors.

 BWDA (Bullock-cart workers development association) an NGO with

2,20,000 members and 11,000 self-help groups. Internal auditors from year
2002-03 onwards.

 ESAF MICROFINANCE AND INVESTMNT PRIVATE LIMITED an

RBI registered NBFC doing MICRO FINANACE with more than 60000
shareholders. Statutory auditors from year 2006-07 onwards

 ESAF, (Evangelical social action forum) Trissur. An NGO with 200000

members an 10000 self-help groups & 75 branches STATUTORY
AUITORS from year 2006-07 onwards.

 SHALOM TRUST, KERALA consultants SHALOM MICROFINANCE

LIMITED Statutory Auditors from Year 2007-08

 PAMARA MICROFINANCE LIMITED. An RBI registered NBFC

presently doing micro finance statutory auditors from year 1994-95 onwards

 MICROSAVVE INDIA FOUNDATION & MICROSAVE INDIA

PRIVATE LIMITED consultants from 2006-07 onwards

 KARPAGAM SPINNER PRIVATE LIMITE statutory auditors from

2003-04 onwards
  STATUTORY AUDITORS FOR AROUND 35 NIDHI Companies all
over southern India.

(All public limited NBFC’s dealing with average 10000 members)

Statutory auditors for around 250 small level public &private limited companies

BRANCH STATUTORY AUITORS FOR

1. Punjab national bank (three branches each year) YEARS 2002-03 onwards

2. State Bank of India (three branches) year 2005-06. 2006-07

3. Tamilnad Mercantile Bank ltd (one branch) years 2002-01 to 2004-05

4. Central bank of India (two branches) years 2000-01 & 2001-02

BRANCH CONCURRENT AUITORS FOR

1. Indian Overseas Bank year 2002-03

2. Indian bank year 2003-04
3. Syndicate Bank year 2005-06, 2006-07, 2007-08
4. Vijaya Bank year 2006-07, 2007-08

1.3.4 List of prominent clients

I. BANK AUDIT:

1. CENTRAL STATUTORY AUDIT:

o PUNJAB NATIONAL BANK for The Year 2018-2019, 2019-2020 and
2020-2021
o TAMIL NADU GRAMA BANK for the year 2017-2018.2018-2019.
o VELLORE DISTRICT CENTRAL CO-OPERATIVE BANK, along
with all the Branches for the year 2014 -15, 2015-16 &2016-17.
 o TAMIL NADU STATE APEX CO-OPERATIVE BANK – a State
Owned Scheduled Apex Co- Operative Bank along with their 45 Branches
- 2008-09 to 2011-12.
o GEORGE TOWN CO-OPERATIVE BANK LTD, along with all seven
Branches from the year 2009-10 to 2012-13, 2014-2015, &2015-2016.

2. BRANCH STATUTORY AUDIT:

o PUNJAB NATIONAL BANK (3 Branches) Years 2000-01, 2001-02.
o STATE BANK OF INDIA – Trichy main branch, Thuvakudi, Small
Industrial, Avadi, Perungudi, Pudukkottai. - 2005-06, 2006-07, 2007-08,
2008-09 & 2010-11
o STATE BANK OF INDIA 2008-09 Tiruppur Commercial (Mid Corporate
Group Branch) Coimbatore Main and Salem Steel.
o CENTRAL BANK OF INDIA (2 BRANCHES) YEAR 2000-01&2001-
02.
o SOUTH INDIAN BANK 2010-11.
o CITY UNION BANK – (3 Branches) for 2012–13 & (5 Branches) for
2014–15.
o INDIAN OVERSEAS BANK (3 Branches per year) 2014-15, 2015-16 &
2016-17.

II. STATUTORY AUDIT

1. PRIVATE SECTORS:
o REALTY AND CONSTRUCTION (INDUSTRIAL, COMMERCIAL,
AND RESIDENTIAL)
o IRON &STEEL
o NEWSPAPER, MAGAZINESAND PUBLISHING
o SMALL ANDMEDIUM ENTERPRISES INMANUFACTURING AND
TRADING
o NON-BANKING FINANCIALCOMPANIES OF ALLHUES
 o SOCIETIES
o NON-PROFITORGANISATIONSSUCH asTRUSTS/NGOS
o EDUCATIONAL INSTITUTIONS INCLUDINGSCHOOLS/COLLEGES
o HEALTH CARE
o INFOTAINMENT
o HOSPITALITY
o INFORMATION TECHNOLOGY/ITES;

2. SOCIAL AUDITS (STATE GOVERNMENT):

o DISTRICT PUTHIYAVAZHU PROJECT (A World Bank Project

Initializing to Eradicate Poverty) in the following districts and its villages
from 2007- 08 onwards. (Covering around 400 VPRC’s & PLF’s.) VPRC
(Village Poverty Reduction Committee) Scheme
o I Phase – 166 Villages.
o II Phase - 100%, 186 Villages
o Milk Federation Audit at Nagapattanam District. PLF- Panchayat Level
Federation Offices: 150Nos.
o Tirunelveli district
o Nagapattinam district
o Karur district

1. Few clusters of Tamil Nadu Rural health mission.

2. Sarva Shiksha Abhiyan

3. District Health Society, NRHM.

4. Tamil Nadu State Mission of Education for All.

5. Few clusters of Tamil Nadu Rural health mission.

6. Few clusters of Tamilnadu Housing and Adhi dravidar
Development Corporation.
7. District Health Society, NRHM.
 8. Tamil Nadu State Mission of Education for All.

3. TREASURY AUDIT:
o TNSC Bank
4. SPECIAL AUDIT:
o The forensic audit done on behalf of Tamil Nadu CB – CID division.
5. MANAGEMENT CONSULTANCY:
o A management consultant for implementing New Accounting System
with

TAMIL NADU URBAN DEVELOPMENT PROJECT-II,

A World Bank Scheme for four districts in Tamil Nadu. Involved in a major
restructuring exercise for Gold Loan Company with pan India presence of the business
volume Rs. 37,000 crores through creation and operationalzing of a multi-State co-
operative society.

Successfully handled the assignment of incorporation and operationalizing a

Housing finance company as a subsidiary of a non- profit organization with a global
presence and also obtaining accreditation from the National Housing Bank Ltd. Involved
in obtaining the accreditation from Nation Housing Bank Ltd for a large NBFC of
Rs.45,000 crore business.

Successfully completed a due diligence assignment on behalf of a major in Kerala

for their takeover of an international Islamic religious Channel operating across 135
countries. Successfully handled the assignment of preparation of a Feasibility Report for
Underwater entertainment complex or a large business house in Chennai.

Involved in the Loan syndication effort for one of the NBFC arms of very large
Non-profit organization operating out of Chennai pioneer in financial inclusion who are
setting up Pan India a platform for aggregation of data across the country and putting
together a financial inclusion plan through knowledge dissemination and financial
assistance.
 Involved in the concept creation, incorporation and operationalizing of 300-bed
Multi Specialty Hospital and medical college in the Southern Districts of Tamil Nadu.
Presently working on a comprehensive Guide for the Benefit funds/ Nidhi companies,
which will be a compendium of instructions issued by RBI/MCA from time to time,
which will also help the Companies and professionals involved in this segment, by being
a knowledge-enabling tool.

6. PROJECT CONSULTANCY:

This division has successfully offered Consultancy Service and a large

spectrum of clients, which include:

Figure 1.3.2 Project consultancy

(a) SME’s;

(b) Large scale Manufacturing Units;

(c) Microfinance companies/NBFCs;

(d) Real Estate/ construction companies;

(e) Medical service portal;

(f) Medical college cum Hospitals;

(g) Information Technology/IT Related Services

7. CSR CONSULTANCY:

This division has successfully offered Consultancy Service and a

large spectrum of clients, which include:

Figure 1.3.3 CSR Consultancy

(a) JIPMER
(b) Voluntary Health Service
(c) Rotary Internationals

8. OTHER MILESTONES:

Figure 1.3.4 Other Milestones

o During 2014, in a survey conducted by Bureaucracy Today ranked, our

firm24thamong the top 50 as fastest growing CA firms in India.
o During 2015, we were ranked 924 out of 1000 top CA firms in India.
 o During 2018, Punjab National Bank has appointed our firm as one of the
five Central Statutory Central Auditors.
o During November 2018 exam six of our students completed CA final &
became Chartered Accountants, more than six students had completed
one group in final and ten students of our firm cleared IPCC and finally
to mention Two of our partners cleared DISA by adding value to our
firm.
o During November 2019 exam, seven of our students completed CA final
& became Chartered Accountants, more than six students had completed
one group in final and ten students of our firm cleared IPCC.
o During November 2020 exam, eight of our students completed CA final
& became Chartered Accountants, more than two students had completed
one group in CA final

As of our firm's professional social responsibility, we are here to promote “ONE

VILLAGE ONE CA” for inclusive growth & Accident-free India pilot project Accident-
Free Kanyakumari District, through AJM Foundation. We have been participating in
various CSR activities conducted by ICAI & SICASA.

1.4 Need for the study

Employers have started to realize the importance of making their employees happy and
satisfied with their work life. Hence it is important to analyze the satisfaction of every field of
workers, from white collar to blue collar workers. Studies on satisfaction of employees would
assist the employers in recognizing the aspects of job in which they need to concentrate more to
improve the satisfaction of their employees. It is believed that an increase in the level of
satisfaction would result in more effective work and growth of the organization. Without job
satisfaction it is very difficult to reach the organizational goals and objectives. Added to this the
Covid – 19 (Pandemic) has changed the way we worked and forced employees to perform their
responsibilities from their home. So this study is intended to understand how this new working
style has affected the job satisfaction of the employees of A.JOHN MORIS &CO

1.5 Scope of the study

This survey aims to study the job satisfaction among the employees of A. JOHN MORIS
& CO, focusing more on how the pandemic has affected their job satisfaction. The attempt was
made to analyze job satisfaction both during work from home during lockdown period and work
from office when the lockdown was lifted partially. COVID – 19 Pandemic was a new and
difficult experience to everyone in the world, hence this study tries to analyze the difference in
the productivity, communication, team work, and compensation and health.

1.6 Objectives of the study

 To study the job satisfaction among the employees of A. JOHN MORIS & CO
during the COVID – 19 (PANDEMIC).

1.7 Chapterization

Chapter I – Introduction:

The previous chapter aims at explaining the Job satisfaction among employees’ during
this Pandemic in detail. It includes the framework of the study, industry profile, company profile,
objectives of the study, scope of the study and chapter scheme.

Chapter II – Review of related literature:

This chapter provides a theoretical and comprehensive review about the study. It consists
of related literature reviews from different researchers of the concept.
Chapter III - Research methodology

This chapter contains statements of the problem, variables, objectives, formulation of

hypothesis. Operational definition, research design, sample design, tools for collecting data,
method of data collection, statistical tools used for data analysis and limitations of the study.

Chapter IV – Data analysis and interpretation:

This chapter discusses the results concerned with the data collected from the respondents.
Through percentage analysis the results are presented in the form of tables and figures. Statistical
tools are used to analyze the data.

Chapter V – Findings, suggestions and conclusion:

This chapter deals with the findings form percentage analysis and statistical analyses,
which have been listed separately, suitable suggestions, are given based on the analysis of the
primary data and conclusion is given from the result of the study.

1.8 Summary of the chapter

In this chapter the introduction of the topic is discussed to get a better understanding of the topic,
the industry under which company falls is also explained along with the company profile. The
need for the study and other areas where it will be advantages is explained in detail along with
the objective of the study
 CHAPTER - II
REVIEW OF RELATED
LITERATURE
 CHAPTER – II

REVIEW OF RELATED LITERATURE

2.1 Introduction

Review of related literature is a crucial stage in research. In this stage the researcher
gets familiar with all the previous studies and their findings relevant to his field of work,
learns the methodology and approach developed by the past studies. It is an important step as
it helps in clarifying and defining the problem, stating objectives, formulating hypothesis,
selecting appropriate design and methodology of research as well as interpreting the results
in the light of the research work already undertaken. In this chapter, an endeavor has been
made to provide an overview of various aspects of this study through the review of existing
literature. In nutshell, the researcher in this stage develops an insight into the research
problem.

2.2 Indian studies:

Nanjundeswaraswamy T.S (2021): The aim of this study is to identify the

association between leadership styles (LS) and employee commitment (EC) among
employees working in the mechanical manufacturing small- and medium-sized enterprises
(SMEs), mediated by job satisfaction. EC depends on the age, the experience of employees,
LS of the superior and job satisfaction of employees who are working in the mechanical
manufacturing SMEs. The research found out that job satisfaction partially mediates the
relationship between LS and EC.

Ashish Varma & Gunjan Malhotra (2020): This study aims to ascertain the
mediating effect of task performance (TP) on the linkage between the psychological
empowerment (PE) and job satisfaction (JS) of professional accountants. The study found
that TP mediated the linkage between PE and JS, although, contrary to observations in
developed economies, one of its sub-constructs – competence – displayed no such mediation
capability. Counter intuitively, it was empirically observed that the accountants’ gender had
no bearing on the mediating effect of TP.

Khaldoon Albitar & Ali Meftah Gerged (2020): This paper aims to discuss the
theoretical impact of COVID-19 social distancing outbreak on audit quality. As many believe
that the COVID-19 outbreak is as yet not a financial crisis, the authors, on the contrary,
believe that the effects of the COVID-19 pandemic would be the toughest challenge for
auditors and their clients since the 2007–2008 global financial crisis. Specifically, the authors
believe that the COVID-19 social distancing can largely affect audit fees, going concern
assessment, audit human capital, audit procedures, audit personnel salaries and audit effort,
which ultimately can pose a severe impact on audit quality.

Shilpi Arora & Sandeep vyas(2020): This paper presents a comprehensive

diagnosis of job satisfaction indices in Indian Information Technology Sector amid COVID-
19 times and the factors causing the dissatisfaction & suggestions to improve them. It focuses
on the relative importance of job satisfaction factors and their impact on the overall job
satisfaction of employees. The study also examines the differences between intrinsic and
extrinsic job satisfaction factors. It also investigates the influence of age, gender and
managerial/non managerial differences on the attitude towards job satisfaction. A
quantitative (survey) method was used in the research wherein 355 IT employees (frontline
and leadership roles) across India were sent the questionnaire. 207 valid responses were
received. The data was then analyzed using descriptive statistics, Mann Whitney and Kruskal
Wallis test through the Statistical Package for the Social Sciences (SPSS) version 22.5.
Based on the findings, the employees at the IT organizations were slightly satisfied with their
jobs. The result shows that working conditions, chance to try my own methods and co
workers harmony are the most important factors contributing to job satisfaction during
COVID-19. Steady Employment has been an area of concern which has come out clearly in
area of dissatisfaction. Analysis also revealed that extrinsic satisfaction factors are
significantly positive. Hence, the results call upon the management of the IT Companies to
foster more on intrinsic satisfaction factors in order to enhance the overall employees’
satisfaction which will in turn increase of the organization’s productivity.
 Rajasekhar.B & swamy (2019): Job satisfaction is an employee happiness towards
their job in the work place. Where it is a psychological and physical satisfaction towards their
job which has to perform in workplace in the organization. The organization provides many
benefits to employees to motivate and use them for increase in productivity of the firm.
Where organization provide monetary and non-monetary benefits to the employee
satisfaction to retain into the organization.To analyze the significance between the working
conditions and job satisfaction level. Chi-square test is the statistical tools are used for this
research. Job satisfaction is the independent variable and working conditions are the
dependent variable. The statistical techniques which are used in this study are bar graphs and
tables. The sample size is taken 100 employees with a ratio 1:3 at Anu fastener private
limited.

Empress Jenifer. D & Soundara Rajan (2017): Job satisfaction is one of the
largely researched subjects in the area of organizational performance and human resource
management. Due to globalization of health sector, there is a lot of opportunity, growth and
fulfilling jobs for healthcare employees. Health care sector is more people centric service
sector which is rising quickly in recent years. Ensuring hospital employee job satisfaction is
important to retain the employees and to deliver health services successfully. This study is
undertaken to study the overall job satisfaction among hospital employees. The aim is to
improve the job satisfaction of employees in a multi-specialty hospital and to review that
apart from financial benefits other motivational factors such as recognition, independence,
achievement, opportunities for growth and development were positively linked with job
satisfaction. Data was collected by research method through survey questionnaire and
analysed. From the study it is evident that there is significant link between the initial training
provided by the hospital and the job satisfaction of the employee, in addition to the overall
benefits and package.

Anju Janardhanan (2015): Job satisfaction is one of the important factors which
have drawn attention of managers in the organization as well as academicians. Various
studies have been conducted to find out the factors which determine job satisfaction and the
way it influences productivity in the organization. Though there is no conclusive evidence
that job satisfaction affects productivity directly since productivity depends on so many
variables, it is still a prime concern for managers. Job satisfaction is the mental feeling of
favorableness which an individual has about his job. It is often said that “A happy employee
is a productive employee.” Job satisfaction is very important because most of the people
spend a major portion of their life at their working place. Moreover, job satisfaction has its
impact on the general life of the employees also, because a satisfied employee is a contented
and happy human being. A highly satisfied worker has better physical and mental well-being.
The study tries to evaluate how human resource factors affect the satisfaction level of
employees in BPCL – Kochi Refinery Limited. It assesses how far welfare and financial
factors motivate the employees in the company. The study also attempts to analyze the
opinion of employees towards the working life in the company.

Pawan Kumar, Abdul Khan, Inder. D & Anu Mehra (2014): Overall job
satisfaction level was relatively low in both regular and contract staff. The factors
contributing to satisfaction level were privileges, interpersonal relations, working-
environment, patient relationship, the organization's facilities, career development, and the
scarcity of human resources (HRs). Therefore, specific recommendations are suggested to
policy makers to take cognizance of the scarcity of HRs and the on-going experimentation
with different models under primary health care system.

Padmakumar Ram (2013) : Job satisfaction and employee performance is critical in

a service industry like bus transport in the public sector, where about fifty percent of the
costs are incurred on the procurement, maintenance, training and development of personnel.
This research is an attempt to study the relationship between overall job satisfaction, job
facet satisfaction (14 job facets) and six measures of job performance, with regard to the
operating staff like conductors and drivers. Results showed that there is no association
between job facet satisfaction and overall job satisfaction. Out of the six measures of job
performance, for which association was tested with overall job satisfaction, association was
found only in the case of one measure viz. passenger complaints. No association was found
between salary and overall job satisfaction, in the case of low and medium income groups,
whereas there is negative association in the case of high income group only.
Recommendations are given and implications for future research are also discussed.
 Amsaveni . C (2012): the study has been conducted by adopting survey method
among the employees in Le-shark Global LLP, Palladam. With the help of Questionnaire, the
sample size of 50 respondents from the company was chosen for the study. The scope of the
study consists the importance of the employee satisfaction is to find out the satisfaction level
of the employees. The objectives tell about the necessity of the study. The project work based
on the Descriptive Research. Random sampling is used for data collection. Simple percentage
is used for analyzing the collected data.The studies provide some findings that were
interrupted from the analysis of collected data. The suggestions were given which may help
the company to improve employee job satisfactions.

Anandan. R (2012): It gives an opportunity to be a part of the organization. It helps

to gain knowledge about the various activities of the departments in the organization. It
provides knowledge about the management activities taken up by the organization. It gives a
fair idea about the working and environmental conditions of the organization. The present
study is based on the awareness of the Bharath pipe industry among the employee
satisfaction .The study mainly concentrated on general canteen facility, Worker relationship,
employer to top management relationship, quality of the industry overall satisfaction of the
Bharath pipe industry.

Samanvitha. S, Jawahar &David (2012): Emotional intelligence at work has a great

influence on the level of job satisfaction and in turn on work performance. This study aims at
determining and establishing a relationship between strategic emotional intelligence and job
satisfaction among faculty members in Arts and Science institutions. The study employs the
Mayer-Salovey-Caruso's Emotional Intelligence Test and Wong's job satisfaction inventories
to quantify emotional intelligence and job satisfaction levels respectively. Sample consists of
98 faculty members in Tamil Nadu, India, and various statistical tools have been used to
interpret the data.

Pankaj Deshwal (2011): The purpose of this paper is to investigate the levels of job
satisfaction among engineering faculty members in the engineering colleges of technical
universities in Uttar Pradesh and to examine the effects of the dimensions of the job on levels
of satisfaction among them. This study also gives suggestions to maintain or improve faculty
members’ job satisfaction level. A questionnaire-based study was conducted on engineering
faculty members working in the engineering colleges of technical universities in Uttar
Pradesh. A sample of 360 engineering faculty members was drawn from this population. The
collected data were entered in SPSS 16 and were analyzed using descriptive statistical
methods Mean and Standard Deviation. The job satisfaction levels of the engineering faculty
members were found to be moderately high.

Sowmya & Panchanatham (2011): The term job satisfaction has been
conceptualized in many ways. Job satisfaction focuses on all the feelings that an individual
has about his/her job. It has been assumed by organizational behavior research that
individuals who express high satisfaction in their jobs are likely to be more productive, have
higher involvement and are less likely to resign than employees with less satisfaction. It has
been already studied by various authors in various spheres. However the researcher has
studied job satisfaction of employees in new private sector and select public sector banks
specifically in the banking sector of the main metropolitan city named Chennai. Banks are
the backbone of our country and therefore their contribution to the nation should be to the
fullest. The researcher has done a factor analysis using principle component method to find
out the different factors that affect the job satisfaction of banking sectors employees.

Chockalingam Viswesvaran, Satish Deshpande &Jacob Joseph (1998): Based on

organizational justice theories and cognitive dissonance theories, the authors hypothesized
that: (a) perceived top management support for ethical behaviors will be positively correlated
with all facets of job satisfaction (supervision, pay, promotion, work, co-workers, and
overall); and (b) the correlation will be highest with the facet of supervision. Empirical
results (n = 77 middle level managers from two organizations in South India) supported only
the second hypothesis. Implications for managing a global workforce are discussed.
2.3 International studies:

Dana Ioana (2021): Based on ICTs development, telework is a rapidly changing

phenomenon (Eurofound, 2017) and has provoked many debates on how it influences
people's lives (Allen, Golden and Shockley, 2015; Golden, 2009), allowing people to work
from anywhere and anytime via laptops, tablets, and smartphones (Maitland and Thomson,
2014). The Covid-19 outbreak accelerated social change and led to a forced entry of entire
segments of the workforce into telework. The change was steep in particular for countries
with a lower pre-pandemic incidence of working from home, such as Romania. Using
longitudinal data from an original series of surveys (Voicu et al. 2020) carried out in 2018
and during the Spring 2020 lockdown in Romania, the paper aims to explore the job
satisfaction of those working-from-home in relation to work-life boundaries, before and
during the quarantine period. Findings are useful for a deeper understanding of how new
work arrangements influence tele-workers' perceptions of their quality of life. Results
indicate that while before the pandemic, the job satisfaction of those working from home
was increasing with the age of the respondent (the younger being more satisfied with
working from home), that trend changed during quarantine, and job satisfaction increased
significantly for people over 40. Additionally, working more hours before the pandemic is
associated with lower job satisfaction scores during COVID-19 quarantine.

Helena Bulinska & Anna Bagienska (2021): The COVID-19 pandemic is affecting
the mental health of employees. Deterioration of the well-being of workers is also caused by
changes in the working environment. Remote working can affect both social interactions
and job satisfaction. The purpose of the study is to examine what factors influence job
satisfaction in the context of remote work caused by a pandemic. The study analyses
whether employee relations and interpersonal trust are related to the level of perceived job
satisfaction. The investigation started with a literature review and then research hypotheses
have been formulated. Based on an empirical study, carried out on a sample of 220 IT
employees during the pandemic, an analysis of the mediating role of trust in links between
employee relations and perceived job satisfaction was conducted. The current study found
that positive employee relations contribute to the level of job satisfaction. Additionally, trust
is an important factor that mediates these relationships. Based on the results of the research,
it was possible to describe the mechanism of shaping a supportive work environment during
a pandemic.

Lassaad Abdelmoula & Sami Boudabbous (2021): This study aims to identify the
factors that affect the job satisfaction of professional accountants. It examines the relative
effects of intrinsic and extrinsic factors on job satisfaction among accounting professionals.
Our methodology was applied to 232 accounting professionals working in Tunisia. The
methods of data analysis are principal component analysis (PCA) and multiple regression.
The results show that intrinsic and extrinsic factors have a positive and significant effect on
job satisfaction. However, promotion, growth and recognition do not have effect on job
satisfaction.

Marcela Nemteanu, Vasile Dinu &Dan Dabija (2021): The COVID-19 pandemic
has brought new challenges regarding employee adaptation to change as well as job
security, with levels of wellbeing and satisfaction being greatly affected. Based on the
literature as well as on Adaptation-level Theory, Stress and Coping Theory, and Motivation
hygiene Theory, this paper approaches the link between job insecurity and job instability
during the COVID-19 pandemic along with employee job satisfaction in an emerging
market. The proposed conceptual model analyses the influence of job instability and job
insecurity on individual job satisfaction, including supervisor support and promotion
opportunities. The survey-based empirical study was implemented with the aid of a
questionnaire taken by 568 employees in Romania. The results determined with the help of
a correlation analysis highlight a strong, direct, and positive link between job instability and
employee insecurity in increasing employee competitiveness. The impact of job insecurity
and instability on the components considered in terms of job satisfaction vary. Job insecurity
was shown to manifest a negative correlation only with regard to satisfaction concerning
supervisor support and promotion opportunities. Perceived job instability showed a
significant negative impact on individual work satisfaction, satisfaction with supervisor
support and promotion opportunities. This paper also enhances the human resources
literature by demonstrating how organisational competitiveness might be enhanced during a
global pandemic by focusing on employees.
 Wasaf Inayat & Muhammed Khan (2021): The aim of the present research was to
study the effect of job satisfaction on the performance of employees working in private
sector organizations of Peshawar, Pakistan. For that purpose, one hundred and eighty
employees (N = 180) were selected as a sample from private organizations of Peshawar. An
equal number of employees, i.e., (n = 60), were selected through random sampling method
from three types of organizations, viz., hospitals, banks, and universities. A Minnesota
Satisfaction Questionnaire (MSQ-short form) developed by Weiss et al. (1967) and a self-
constructed Performance Evaluation Form (PRF) were used as instruments for the study.
Initially, the reliability statistics of both the instruments was calculated to know the
significance of the scales. According to the findings of the study, the type of occupation has
been shown significant correlation with job satisfaction. Similarly, the positive relationship
of job satisfaction with performance of employees was also confirmed. Therefore, it is
concluded from the study that satisfied employees were better in performance as compared
to dissatisfied employees, thus contributing significant role in the uplifting of their
organizations. As there are unstable economic and political conditions of Peshawar, it is
therefore necessary for every organization to make their employees motivated and satisfied
towards high performance by adopting different techniques and methods.

Lassaad Abdelmoula & Sami Boudabbous (2020): Research on the impact of

satisfaction on job performance has proliferated over the last few years; however, the results
are deemed inconclusive. Here, a total of 240 accounting professionals participated in this
study through a questionnaire survey. The four career stages were integrated into our model
as a moderating variable of the relationship between job satisfaction and performance. The
results prove that the further we move through career stages, the stronger the relationship
between satisfaction and performance at work is.

Guangyou Liu, Hong Ren (2019): This study aims to investigate the organizational
learning of trainee auditors who represent the young generation of new entry-level
professionals in CPA firms, and examines the possible associations between organizational
learning and job satisfaction. The authors conclude that there are three main dimensions of
organizational learning for new entry-level professionals in CPA firms, namely: workplace
interactions, supervising and monitoring and supportive informational systems. The authors
also find that workplace interactions and supportive information systems are significantly
associated with job satisfaction. The authors show that the females and males prefer
different approaches to organizational learning in CPA firms. The authors also find that
trainee auditors who work for bigger CPA firms enjoys more job satisfaction than those
working for smaller CPA firms, and those male trainee auditors are more easily satisfied
with audit jobs than female trainees.

Hamed Al Farsi & Mohammed Al Hinai (2017): Job satisfaction is a subject of

interest for many researchers and experts in the field of management. Job satisfaction has a
direct impact on the motivation and productivity of the individual, team and organization.
This research contributes in the area of human resource management and aims to Study the
level of job satisfaction among employees of Oriental Ready Mix Company LLC, Sultanate
of Oman. This research identifies the reasons behind the differences in performance among
the employees and satisfaction levels pertaining to their job in the context of organization.

Stephen Zotorvie & Matthew Brains (2017):This study examined the key factors
that influenced the level of job satisfaction and turnover intention of professional
accountants in Ghana. Using a survey research design, questionnaires were used to obtain
data from professional accountants working in various organizations in Ghana. The relevant
data were subjected to statistical analysis using Exploratory Factor Analysis and Binomial
Test with the aid of the Statistical Package for Social Sciences (SPSS) Version 20. The
results of this study revealed that majority (59%) of professional accountants in Ghana are
satisfied with their current jobs. The study also showed that compensation, working
conditions, job autonomy, work relationships, opportunities to use skills and abilities and
communication were the key factors that influenced the job satisfaction and turnover
intention of professional accountants in Ghana. These findings are significant to human
resource managers desiring to recruit and retain qualified accountants. We recommend that
managements and employee accountants should work together to design a job satisfaction
and job retention schemes that would be the most mutually beneficial.

Kijpokin Kasemsap (2017): This chapter explains the relationship between job
satisfaction and organizational constructs in modern organizations; job satisfaction, job
performance, and adaptability; job satisfaction and negative organizational issues; and the
importance of job satisfaction in the health care industry. Job satisfaction is an attitude that
employees have about their work and job-related activities. Job satisfaction is important
from the perspective of maintaining employees within the organization. High job
satisfaction effectively leads to the improved organizational productivity, decreased
employee turnover, and reduced job stress in modern organizations. Job satisfaction leads to
a positive ambience at the workplace and is essential to ensure the higher revenues for the
organization. Organizations should create the systematic management and leadership
strategies to increase the high levels of job satisfaction of their employees. When employees
are satisfied with their jobs, they will energetically deliver the higher levels of job
performance.

Lee Toccara. J (2017): In the auditing profession, many business owners are unable
to retain auditing staff. The cost to replace an auditor can cost a company as much as 150%
of the auditors’ annual salary. Perpetuating this problem is that some auditing business
owners do not know the relationship between internal auditors’ intrinsic job satisfaction,
extrinsic job satisfaction, and auditors’ turnover intention. Grounded in Herzberg’s 2- factor
theory, the purpose of this correlational study was to examine the relationship between
intrinsic job satisfaction, extrinsic job satisfaction, and auditors’ turnover intention.
Participants included 96 members of the Central Florida Institute of Internal Auditors. Data
were collected using the Minnesota Satisfaction Questionnaire and the Michigan
Organizational Assessment Questionnaire. Results of the multiple regression analysis
indicated the model as a whole was able to significantly predict auditors’ turnover
intentions, F(2, 93) = 47.635, p < .001, R 2 = .506. Extrinsic job satisfaction was the only
significant predictor (t = -6.515, p < .001). Implications for social change include the
potential for leaders to better understand predictors of involuntary turnover and the potential
to save money on recruitment and training. Business owners may become more profitable
through better employee retention strategies; these findings may also add to the body of
knowledge for stable employment opportunities. Business owners can develop strategies to
enhance the level of intrinsic and extrinsic job satisfaction of internal auditors. Job
satisfaction of internal auditors is essential and a fundamental determinant of growth,
service and quality within an organization.
 Azman Ismail, Mohd Ridwan & Abd Razak (2016): Despite significant increase
of interest in job motivation among the global organizations, the role of an administrator is
still unclear. The main objective of this study is to investigate the relationship between job
satisfaction (i.e., intrinsic satisfaction and extrinsic satisfaction) and job motivation. A
survey method was used to collect self-report survey of employees in Malaysian Fire and
Rescue Department. The SmartPLS path model analysis revealed three key findings: first,
job satisfaction is significantly correlated with job motivation. Second, intrinsic satisfaction
is significantly correlated with job motivation. Third, extrinsic satisfaction is significantly
correlated with job motivation. These findings demonstrate that the ability of administrators
to provide adequate intrinsic satisfaction and extrinsic satisfaction may lead to greater
employees’ job motivation. In addition, discussion, implications and conclusion are also
presented.

Mahdi Salehi, Ali Reza Ghaderi & Vahab rostami (2012): The current study aims
to investigate the job satisfaction of external and internal auditors in Iran during 2010.
Obtained results reveal that concluded that internal auditors have lower authority than
external auditors. Further, internal auditors have low level satisfaction from supervisors than
external auditors.

Normah Omar &Hanafiah Hasin (2007): This study investigated the relationship
between job satisfaction, job-related stress and intention to leave among audit staff in public
accounting firms. Effects of demographic factors on job satisfaction; and the relationship
between the elements of two-factor theory with job satisfaction and job-related stress were
also identified. Data for the study was collected through questionnaires. Statistical analysis
such as chi-square test, factor analysis, correlation analysis and multiple regressions were
used. The results indicated that job satisfaction and job-related stress were significantly
related to intention to leave the job. Only demographic factors such as pay or salary, job
position and highest education achieved were found to have effect on job satisfaction.
Elements of motivators and elements of hygiene were related to job satisfaction and
jobrelated stress respectively. The findings of this study may contribute to planning and
implementing human resource management’s (HRM) retention strategies. Several
suggestions for future research are also presented. If the antecedents of intention to leave
can be identified, appropriate HRM practices may minimize dysfunctional turnover of high
quality employees.

Nissim Aranya, Ran Lanchman & Joel Amernic (1982): This study analyzes job
satisfaction and some of its correlates among Canadian chartered accounts (CAs). It focuses
on the formulation and examination of influence paths between professional commitment,
work need deprivation, organizational commitment, job satisfaction and intention to leave
the organization (migrate). The empirical model with respect to the total sample mostly
replicated the theoretical one. Migration tendencies of partners and sole practitioners in
public practice were found unrelated to their job satisfaction and organizational
commitment. Such tendencies of CAs in industry and government as well as those of
employees in CA firms were related to their organizational commitment only. Professional
commitment of CAs in nonprofessional organizations was found unrelated to the study
variables.

2.4 Summary of the chapter:

In this chapter, various related reviews have been studied. The studies included are
both foreign and Indian studies. The studies have aided in understanding the importance of
job satisfaction for an employee as well as the organization. The studies also helped to
realize the factors of job satisfaction relating the auditing field. The workings of
organization and job satisfaction during the COVID – 19 (Pandemic) were also explored
with the help of the past studies included in this chapter.
CHAPTER – III
RESEARCH
METHODOLOGY
 CHAPTER – III

RESEARCH METHODOLOGY

3.1 Introduction

Research is a serious academic activity with a set of objectives to explain or analyse or

understand a problem or finding solutions for problems adopting a systematic approach in
collecting, organizing and analyzing the information related to a problem. Research comprises
defining and defining problems, formulating hypothesis or suggested solutions; collecting,
organizing and evaluating data; making deductions and reaching conclusions; and at last
carefully testing the conclusions to determine whether they fit the formulating hypothesis.

Research is a process. A process is a set of activities that are performed to achieve a

targeted outcome That is, a process involves a number of activities, which are carried out either
sequentially or simultaneously. Research is a structured enquiry that utilizes acceptable scientific
methodology to solve problem to create a new knowledge that is generally acceptable. Research
is not confined to science and technology only; there is a vast area of research in other
disciplines such as languages, literature, history and sociology. Whatever might be the subject,
research has to be active, diligent and systematic process of inquiry in order to discover, interpret
or revise facts, events, behavior and theories.

The type of research used in this project is Descriptive in nature. Descriptive research is
essentially a fact finding related largely to the present, abstracting generations by cross-sectional
study of the current situation .Descriptive research includes surveys and fact-finding enquiries of
different kinds. The major purpose of descriptive research is description of the state of affairs as
it exists at present. In social science and business research we quite often use the term ex post
facto research for descriptive research studies. The main characteristic of this method is that the
researcher has no control over the variables; he can only report what has happened or what is
happening.
3.2 Variables:

3.2.1 Independent variable

The independent variables used for the study are gender, age, marital status, monthly
income, education qualification, work experience, job role and preference of work.

3.2.2. Dependent variable

The dependent variable used in the study are measured through questions based on work
from office, work from home , communication, compensation, team work and support by the
management during Covid -19.

3.3 Statement of the problem

A study of the job satisfaction among employees of A. John moris & co during Covid –
19 (Pandemic). It is said that a satisfied employee is a productive employee, any kind of
grievance relating to organizational or personal to a greater extent influence on the job. So, every
organization is giving higher priority to keep their employees with satisfaction by providing
several facilities which improves satisfaction and which reduces dissatisfaction. The new normal
of working from home and working during an ongoing pandemic has an effect on the employee
satisfaction which is bit of both positive and negative effects. Under regular circumstances, the
level of employee happiness within a position usually depends on a variety of things. Due to the
onset of COVID-19, people have had to reflect on many aspects of their employment.
3.4 Objectives of the study

Primary objective

 To study the job satisfaction among employees of A. JOHN MORIS& CO during covid -
19 pandemic.

Secondary objectives

 To find out the job satisfaction among the employees with regard to work from home
during COVID – 19 (PANDEMIC)
 To identify Job satisfaction among employees with regard to work from office during
COVID – 19 (PANDEMIC)
 To examine team work prevailing among the employees in the organization.
 To analyze communication network prevailing among the employees
 To study the compensation and the benefits offered to the employees
 To find out the COVID support provided by the company
 To suggest ways to increase job satisfaction among the employees.

3.5 Hypothesis:

The hypothesis is the tentative generalization, the validity of which remains to be rested
in its most elementary stage, the hypothesis maybe imaginative data, which becomes the basis
for action or investigation.

 NULL HYPOTHESIS
Null hypothesis is formulated only to test whether there is any relationship
between variables related to the problem being studied. Usually the null hypothesis is
formed as a negative statement.
H0 – Null hypothesis
 ALTERNATIVE HYPOTHESIS
Alternative hypothesis is a statement, which is accepted, after the null hypothesis
is rejected based on the test result.
H1 – Alternative hypothesis
3.5.1 Formulation of hypothesis

 There is no relationship between Job role and Proper recognition provided by the
management during the Pandemic.
 There is no relationship between Gender and Work load being difficulties during
work from home.
 There is no relationship between Job satisfaction and Covid support provided by
the management.

3.6 Operational definition:

Job satisfaction refers to the contentment an employee feels towards his/ her job. This
contentment motivates them to work harder to achieve the goals of the organization. Job
satisfaction is the positive emotion the employee feels when he/ she are at work and the good
impact the job has on the personal life of the employee as well.

3.7 Research design

Research design is the framework of research methods and techniques chosen by a
researcher. The design allows researchers to hone in on research methods that are suitable for
the subject matter and set up their studies up for success. According to Claire Seltizetal,
research design is a catalogue the phases and facts relating to the formulations of a research
effort. It is the arrangement of collection and analysis of data in a manner that aims to
combine relevance to research purpose with economy in procedure.

The type of research used to study is descriptive research which includes surveys and
findings and here there would be no control over the variables. Further this type of
conclusive research in which a researcher is free to pick up a problem and can design the
enquiry and conceptualize the findings.
3.7.1 Data collection method:

The data collection for the study consists of both primary and secondary data.

 Primary data

Primary data is collected for the first time through field survey. This study
was conducted by collecting primary data using 110 questionnaires, each consisting
of 29 questions. All the questions are closed ended questions in nature except for the
suggestions.

 Secondary data

Secondary data are those already collected, published or unpublished and

available for use. Secondary data was collected using references from books, journals,
websites and past researches.

3.8 Sampling design

A Sample Design is a definite plan for obtaining a sample from a given population. It
refers to the technique or the procedure the researcher would adopt in selecting items from the
sample. Sample Design may as well as lay down the number of items to be included in the
sample. It consists of the following:

3.8.1 Type of universe

The study was carried on in a finite universe that consists of 300 employees working in
A. JOHN MORIS & CO, Chennai branch.

3.8.2 Sample size

The sample size of the statistical sample is number of observations that constitute. It is
typically donated a positive integer (natural number). The sample size chosen for this study is
100.
3.8.3 Sampling method

The sampling method adopted for the study is “Convenience sampling.” This is a non –
probability sampling technique where samples are selected from the population because they are
conveniently available to the researcher.

3.9 Tools used for data collection

The method used for the data collections in this research is the survey method. The
research instrument used in this study is a close-ended self administered questionnaire, with the
purpose of gathering prompt information from the respondent.

3.10 Statistical tools used:

Percentage analysis

It refers to a specific kind which is used in making comparing two or more series of data.
Percentage is based on the descriptive relationship. It compares the relative term, since the
percentage reduces everything to a common base and thereby allows meaning comparison.

PERCENTAGE = NO.OF.RESPONDENTS/TOTAL NO.OF.RESPONDENTS*100

Chi square analysis:

It is a statistical measure used in the context of sampling analysis for comparing variance
to a theoretical variance. It is a non-parametric test. Chi square is used to show dependency or to
determine whether the two classifications are independent. In this study chi square test was used.
This level of test is used to test significant of association between two attributes.
3.11 Data interpretation

The primary data collected through the administration of the questionnaire is tabulated.
The tabulated data is diagrammatically represented using various charts and diagrams. It was
analyzed using percentage analysis.

3.12 Limitation of the study

 Due to limited time available for collecting the data the sample was limited to 100.
 COVID restrictions also limited the sample size of the study.
 The study is limited to only one branch of the company.
 The attitude of people may change from time to time.

3.13 Summary of the chapter

This chapter shows in detail the design of research the current study falls under, the
variables that influence the output of the study, the major objectives, the method of sample
selection from the population, the type of data used and how the said data is collected. It also
speaks about the statistical tools used for analyzing the collected information. The next chapter
will show in detail the data analysis work undertaken and various statistical tools used for the
purpose.
 CHAPTER – IV
DATA ANALYSIS AND
INTERPRETATION
 CHAPTER - IV

DATA ANALYSIS AND INTERPRETATION

4.1 Introduction

Data analysis and interpretation is the most important stage of the project work. The
purpose of data analysis and interpretation phase is to transform the data collected into credible
evidence about the development of intervention and its performance. This stage deals with
coding of the responses received in the form of questionnaire and the converting the coded data
into numbers. It is noticed that the entire respondent marked their responses to important
question which will lead the study, the number are further analyzed using the percentage analysis
to get the view of the respondents so that the percentage of respondents who are satisfied in their
job are easily identified, by identifying these numbers corresponding suggestions can be
provided for the purpose of the company.

4.2 Percentage analysis

Percentage method refers to a specified kind which is used in making comparison

between two or more series of data. Percentages are based on descriptive relationships. It
compares the relative items. Since the percentage reduces everything to a common base and
thereby allows meaning comparison.

PERCENTAGE (%) = No. of respondents/Total no. of respondents*100

 TABLE 4.2.1

AGE OF THE RESPONDENTS

AGE NO.OF RESPONSE PERCENTAGE

Below 20 years 10 10
20 – 30 years 81 81
30 – 40 years 5 5
Above 40 4 4
Total 100 100

Interpretation:

As shown in the table 4.2.1, 10 percentage of the respondents are below 20 years of age;
81 percent are between age group of 20 – 30 years; 5 percent of the respondents are from the 30
– 40 years age group and 4 percent are above 40 years of age.

FIGURE 4.2.1

AGE OF THE RESPONDENTS

Below20 20-30 30-40 Above 40

5% 4%
10%

81%
 TABLE 4.2.2

GENDER OF THE RESPONDENTS

GENDER NO.OF RESPONSE PERCENTAGE

Male 60 60
Female 40 40
Total 100 100

Interpretation:

The table 4.2.2 shows that 60 percentage of the respondents are male and 40 percentage
are female respondents.

FIGURE 4.2.2

GENDER OF THE RESPONDENTS

Male Female

Female 40

Male 60
 TABLE 4.2.3

WORK EXPERIENCE OF THE RESPONDENTS

EXPERIENCE NO. OF RESPONSE PERCENTAGE

Below 1 year 46 46
1-5 years 48 48
6-10 years 3 3
Above 10 years 3 3
Total 100 100

Interpretation:

As the table 4.2.3 shows, 46 percent of the respondents have a work experience of
below 1 year; 48 percentage falls under the category of 1-5 years of experience; 3 percentage
have 6- 10 years of experience while the other 3 percentage have above 10 years of work
experience.

FIGURE 4.2.3

WORK EXPERIENCE OF THE RESPONDENTS

50
45
40
35
Below 1 year
30
25 1-5 years
20 6-10 years
15 Above 10 years
10
5
0
Below 1 1-5 years 6-10 years Above 10
year years
 TABLE 4.2.4

EDUCATION QUALIFICATION OF THE RESPONDENTS

QUALIFICATION NO.OF RESPONSE PERCENTAGE

UG 58 58
PG 20 20
CA 15 15
ICWA 7 7
Total 100 100

Interpretation:

From the above given table 4.2.4, 58 percentage of the respondents have completed their
under graduation; 20 percent are post graduates, 15 percentage are qualified chartered
accountants and 7 percentage have done ICWA.

FIGURE 4.2.4

EDUCATIONAL QUALIFICATION OF THE RESPONDENTS

UG PG CA ICWA

7%

15%

58%
20%
 TABLE 4.2.5

JOB ROLE OF THE RESPONDENTS

JOB ROLE NO.OF REPOSNSE PERCENTAGE

Full time employee 46 46
Articleship 54 54
Total 100 100

Interpretation:

The table 4.2.5 shows that 46 percentage of the respondents are full time employees
while the remaining 54 percent are doing their articleship in the firm.

FIGURE 4.2.5

JOB ROLE OF THE RESPONDENTS

Full time employee Articleship

46%

54%
 TABLE 4.2.6

MARITAL STATUS OF THE RESPONDENTS

MARITAL STATUS NO.OF RESPONSE PERCENTAGE

Married 17 17
Unmarried 83 83
Total 100 100

Interpretation:

The table 4.2.6 shows that 17 percent of the respondents are married; 83 percentage are
unmarried.

FIGURE 4.2.6

MARITAL STATUS OF THE RESPONDENTS

Unmarried

Married
Unmarried

Married

0 20 40 60 80 100
 TABLE 4.2.7

MONTHLY SALARY OF THE RESPONDENTS

SALARY NO.OF.RESPONSE PERCENTAGE

10,000-20,000 72 72

20,000-30,000 22 22

30,000-40,000 5 5

Above 50,000 1 1

Total 100 100

Interpretaion:

The table 4.2.7 above shows that 72 percentage of the respondents receive a monthly
salary between 10,000 – 20,000; 22 percent come under the group 20,000 – 30,000; 5 percent
receive salary between 30,000- 40,000; 1 percentage of the respondents come under the group
above 50,000.

FIGURE 4.2.7

MONTHLY SALARY OF THE RESPONDENTS

80
70
60
50 10,000-20,000

40 20,000-30,000
30 30,000-40,000
20 Above 50,000
10
0
10,000-20,000 20,000-30,000 30,000-40,000 Above 50,000
 TABLE 4.2.8

WORK PREFERENCE OF THE RESPONDENTS

WORK PREFERENCE NO.OF.RESPONSE PERCENTAGE

Work from home 24 24
Work from office 76 76
Total 100 100

Interpretation:

The table 4.2.7 shows that 24 percentage of the respondents prefer to work from home;
76 percentage of the respondents prefer to work from the office.

FIGURE 4.2.8

WORK PREFERENCE OF THE RESPONDENTS

Work from home Work from office

24%

76%
 TABLE 4.2.9

WORK LOAD WAS DIFFICULT TO HANDLE DURING PANDEMIC

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 25 25
Disagree 17 17
Neutral 33 33
Agree 17 17

Strongly agree 8 8

Total 100 100

Interpretation:

The above table 4.2.9 shows that 33 percentage of the respondents are neutral that
the work load assigned was difficult to handle during the pandemic; 25 percentage said
that they strongly disagree to the same; 17 percent of the respondents disagree; 17
percentage agree to the statement and 8 percentage of the respondents strongly agree that
the work load was difficult to handle.

FIGURE 4.2.9

WORK LOAD WAS DIFFICULT TO HANDLE DURING PANDEMIC

Neutral
33%
Agree
17%
Other
Disagree 25%
17%
Strongly agree
Strongly 8%
disagree
25%
 TABLE 4.2.10

TIME LIMIT GIVEN TO COMPLETE THE WORK WAS NOT SUFFICIENT

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 7 7

Disagree 21 21
Neutral 40 40
Agree 28 28
Strongly agree 4 4

Total 100 100

Interpretation:

The given table 4.2.10 shows that 40 percentages of the respondents are neutral that the
time limit given to complete the work was not sufficient; 28 percentage agree to the same; 21
percentage disagree to the statement; 7 percentage of the respondents strongly disagree while the
remaining 4 percentage strongly agree to the same.

FIGURE 4.2.10

TIME LIMIT GIVEN TO COMPLETE THE WORK WAS NOT SUFFICIENT

Strongly disagree Disagree Neutral Agree Strongly agree

Strongly agree 4

Agree 28

Neutral 40

Disagree 21

Strongly disagree 7
 TABLE 4.2.11

WORKING HOURS WERE LONGER THAN USUAL

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 30 30

Disagree 36 36
Neutral 23 23
Agree 11 11
Strongly agree 0 0
Total 100 100

Interpretation:

The above table 4.2.11, it could be interpreted that 36 percentage of the respondents
disagree to the statement that the working hours were longer than usual; 30 percentage strongly
disagree to the same; 23 percentage are neutral and 11 percentage of the respondents agree that
the working hours were longer than usual.

FIGURE 4.2.11

WORKING HOURS WERE LONGER THAN USUAL

Strongly disagree Disagree Neutral Agree Strongly agree

36

30

23

11

Strongly Disagree Neutral Agree Strongly agree

disagree
 TABLE 4.2.12

HAD TO WORK WITHOUT PROPER BREAKS DURING WORK FROM HOME

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 12 12

Disagree 25 25
Neutral 35 35
Agree 27 27
Strongly agree 1 1

Total 100 100

Interpretation:

The above table 4.2.12, it can be interpreted that 35 percentage of the respondents feel
neutral that they had to work without proper breaks during work from home; 27 percentage agree
to the same; 25 percentage disagree; 12 percentage of the respondents strongly disagree and 1
percent of respondents strongly agree.

FIGURE 4.2.12

HAD TO WORK WITHOUT PROPER BREAKS DURING WORK FROM HOME

Strongly agree 1

Agree 27 Strongly disagree

Disagree
Neutral 35
Neutral
Agree
Disagree 25
Strongly agree
Strongly disagree 12

0 10 20 30 40
 TABLE 4.2.13

FELT OVERWORKED AND STRESSED DURING WORK FROM HOME

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 11 11

Disagree 23 23
Neutral 34 34
Agree 31 31
Strongly agree 1 1

Total 100 100

Interpretation:

The above table 4.2.13 shows that 34 percentage of the respondents are neutral that they
felt overworked and stressed during work from home; 31 percent agree to the statement; 23
percentage disagree; 11 percent strongly disagaree and 1 percentage of respondents strongly
agree.

FIGURE 4.2.13

I FELT OVERWORKED AND STRESSED DURING WORK FROM HOME

Strongly disagree Disagree Neutral Agree Strongly agree

34
31

23

11

Strongly Disagree Neutral Agree Strongly agree

disagree
 TABLE 4.2.14

SPENT LESS TIME WITH FAMILY EVEN DURING WORK FROM HOME

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 11 11

Disagree 35 35
Neutral 36 36
Agree 15 15
Strongly agree 3 3
Total 100 100

Interpretation:

The above table 4.2.14 shows that 36 percentage of the respondents are neutral that they
spent less time with the family even during work from home; 35 percentage disagree to the
statement; 15 percentage agree to the same; 11 percentage of respondents strongly disagree and 3
percentage strongly agree.

FIGURE 4.2.14

SPENT LESS TIME WITH FAMILY EVEN DURING WORK FROM HOME

Strongly agree Strongly

3% disagree
11%
Agree
15%

Disagree
Neutral 35%
36%
 TABLE 4.2.15

REGULAR TEMPERATURE CHCKING AND COVID SAFETY MEASURES WERE

FOLLOWED PROPERLY BY THE MANAGEMENT.

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 5 5
Disagree 11 11
Neutral 23 23
Agree 31 31
Strongly agree 30 30

Total 100 100

Interpretation:

The above table 4.2.15 shows that 31 percentage of the respondents agree that the
manangement properly followed temperature checking and COVID safety measures; 30
percentage strongly agree; 23 percent are neutral; 11 percentage of respondents disagree to the
same; 5 percentage strongly disagree.

FIGURE 4.2.15

REGULAR TEMPERATURE CHCKING AND COVID SAFETY MEASURES WERE

FOLLOWED PROPERLY BY THE MANAGEMENT.

Strongly disagree Disagree Neutral Agree Strongly agree

5%
11%

30%

23%

31%
 TABLE 4.2.16

THE WORKPLACE WAS CLEAN AND SANITIZED PROPERLY

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 0 0
Disagree 8 8
Neutral 15 15
Agree 44 44
Strongly agree 33 33

Total 100 100

Interpretation:

The above table 4.2.16 shows that 44 percentage of the respondents agree that the
workplace was clean and sanitized properly; 33 percent of respondents strongly agree to the
same; 15 percentage are neutral; 8 percentage of the respondents disagree while none answered
strongly disagree.

FIGURE 4.2.16

THE WORKPLACE WAS CLEAN AND SANITIZED PROPERLY

Strongly disagree Disagree Neutral Agree Strongly agree

Strongly agree 33

Agree 44

Neutral 15

Disagree 8

Strongly disagree 0
 TABLE 4.2.17

I FELT SAFE TO COME TO THE WORKPLACE DURING THE PANDEMIC

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 0 0
Disagree 18 18
Neutral 29 29
Agree 21 21
Strongly agree 32 32
Total 100 100

Interpretation:

The given table 4.2.17 shows that 32 percentage of the respondents strongly agree that
they felt safe to come to the workplace during the pandemic; 29 percentage are neutral; 21
percent of the respondents agree to the statement; 18 percentage disagree to the same while none
answered strongly disagree.

FIGURE 4.2.17

I FELT SAFE TO COME TO THE WORKPLACE DURING THE PANDEMIC

Strongly disagree Disagree Neutral Agree Strongly agree

29%
32%
53%
21%

18%

0%
 TABLE 4.2.18

SOCIAL DISTANCING AND OTHER PROTOCOLS LIKE WEARING MASKS ALL

THE TIME WERE STRICTLY FOLLOWED

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 1 1
Disagree 8 8
Neutral 30 30
Agree 33 33
Strongly agree 28 28

Total 100 100

Interpretation:

The table 4.2.18 shows that 33 percent of the respondents agree that the social
distancing and other protocols like wearing mask all the time were strictly followed; 30 percent
are neutral; 28 percentage strongly agree to the same; 8 percentage disagree and 1 percentage of
the respondents strongly disagree.

FIGURE 4.2.18

SOCIAL DISTANCING AND OTHER PROTOCOLS LIKE WEARING MASKS ALL

THE TIME WERE STRICTLY FOLLOWED

Strongly disagree Disagree Neutral Agree Strongly agree

30 33 28

1 8

Strongly Disagree Neutral Agree Strongly

disagree agree
 TABLE 4.2.19

I WAS PAID EXTRA COMPENSATION WHEN I WORKED FROM OFFICE DURING

COVID

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 23 23

Disagree 34 34
Neutral 15 15
Agree 10 10
Strongly agree 18 18

Total 100 100

Interpretation:

From the above table, 4.2.19, it could be interpreted that 34 percentage of the respondents
disagree that they were paid extra compensation when they worked from office during COVID;
23 strongly disagree to the same; 18 percentage strongly agree; 15 percentage of the respondents
are neutral; 10 percentage agree to the statement.

FIGURE 4.2.19

I WAS PAID EXTRA COMPENSATION WHEN I WORKED FROM OFFICE DURING

COVID

34

23
18
15
10

Strongly Disagree Neutral Agree Strongly

disagree agree
 TABLE 4.2.20

THE JOB FELT INTERESTING AND CHALLENGING

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 2 2

Disagree 6 6
Neutral 28 28
Agree 28 28
Strongly agree 36 36

Total 100 100

Interpretation:

The given table 4.2.20 shows that 36 percentage of the respondents strongly agree that
the job felt interesting and challenging; 28 percentage agree; 28 percentage of the respondents
are neutral; 6 percentage disagree to the statement; 2 percentage strongly disagree.

FIGURE 4.2.20

THE JOB FELT INTERESTING AND CHALLENGING

Strongly
disagree
Disagree
2%
6%
Strongly agree
36% Neutral
28%
Agree
28%
 TABLE 4.2.21

PROPER COMMUNICATION WAS MAINTAINED BETWEEN SENIORS AND

JUNIORS DURING THE PANDEMIC

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 2 2
Disagree 5 5
Neutral 25 25
Agree 43 43
Strongly agree 25 25
Total 100 100

Interpretation:

The above table 4.2.21 shows that, 43 percentage of the respondents agree to the statement that
proper communication was maintained between Seniors and Juniors during the Pandemic. 25
percent are neutral; 25 percent strongly agree to the same; 5 percent disagree; 2 percentage of
respondents strongly disagree.

FIGURE 4.2.21

PROPER COMMUNICATION WAS MAINTAINED BETWEEN SENIORS AND

JUNIORS DURING THE PANDEMIC

Strongly disagree Disagree Neutral Agree Strongly agree

43
25 25
2 5

Strongly Disagree Neutral Agree Strongly

disagree agree
 TABLE 4.2.22

FACED NO DIFFICULTY IN GETTING THE DOUBTS CLARIFIED BY THE

SENIORS/MANAGERS

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 2 2
Disagree 4 4
Neutral 23 23
Agree 29 29
Strongly agree 42 42

Total 100 100

Interpretation:

The given table 4.2.22 shows that 42 percentage of the respondents strongly agree to
that they faced no difficulty in getting the doubts clarified by the seniors/managers; 29 percent
agree; 23 percentage of respondents are neutral; 4 percent disagree; 2 percentage of respondents
strongly disagree.

FIGURE 4.2.22

FACED NO DIFFICULTY IN GETTING THE DOUBTS CLARIFIED BY THE

SENIORS/MANAGERS
45
40
42
35
30
25 29
20 23
15
10
5
2 4
0
Strongly Disagree Neutral Agree Strongly agree
disagree
 TABLE 4.2.23

MAINTAINED A GOOD RELATIONSHIP WITH NEW WORKERS

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 3 3
Disagree 5 5
Neutral 26 26
Agree 35 35
Strongly agree 31 31

Total 100 100

Interpretaion:

The table 4.2.23 shows that 35 percentage of respondents agree that they were able
to maintain a good relationship with new workers during the pandemic; 31 percent strongly
agree; 26 percent are neutral; 5 percentage disagree; 3 percentage of the respondents strongly
disagree.

FIGURE 4.2.23

MAINTAINED A GOOD RELATIONSHIP WITH NEW WORKERS

Strongly disagree Disagree Neutral Agree Strongly agree

3%

5%

31%
26%

35%
 TABLE 4.2.24

FACED NO ISSUE IN RECEIVING THE REQUIRED DOCUMENTS FROM ALL THE

CLIENTS

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 10 10
Disagree 11 11
Neutral 44 44
Agree 14 14
Strongly agree 21 21
Total 100 100

Interpretation:

The given table 4.2.24, shows that 44 percentage of respondents are neutral to the
statement that they faced no issue in receiving the required documents from all the clients; 21
percentage strongly agree; 14 percent agree; 11 percentage of respondents disagree; 10
percentage strongly disagree.

FIGURE 4.2.24

FACED NO ISSUE IN RECEIVING THE REQUIRED DOCUMENTS FROM ALL THE

CLIENTS

Strongly disagree Disagree Neutral Agree Strongly agree

10%

11%
21%

14%

44%
 TABLE 4.2.25

RECEIVED FULL PAYMENT OF SALARY/ STIPEND EVEN DURING COVID

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 14 14
Disagree 22 22
Neutral 29 29
Agree 16 16
Strongly agree 19 19
Total 100 100

Interpretation:

The table 4.2.25 shows that 29 percentage of the respondents are neutral that they
received full payment of Salary/ Stipend even during Covid; 22 percentage disagree to the same;
19 percentage strongly agree; 16 percentage agree to the statement; 14 percentage strongly
disagree.

FIGURE 4.2.25

RECEIVED FULL PAYMENT OF SALARY/ STIPEND EVEN DURING COVID

Strongly agree 19

Agree 16

Neutral 29

Disagree 22

Strongly disagree 14
 TABLE 4.2.26

ALL DATA USAGE AND OTHER WORK RELATED EXPENSES DURING WORK
FROM HOME WERE REIMBURSED

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 21 21
Disagree 26 26
Neutral 21 21
Agree 12 12
Strongly agree 20 20
Total 100 100
Interpretation:

The given table 4.2.26 shows that 26 percentage of the respondents disagree to the
statement that all data usage and other work related expenses during work from home were
reimbursed; 21 percentage strongly disagree; 21 percentage are neutral; 20 percentage of the
respondents strongly agree; 12 percentage agree.

FIGURE 4.2.26

ALL DATA USAGE AND OTHER WORK RELATED EXPENSES DURING WORK
FROM HOME WERE REIMBURSED

Strongly disagree Disagree Neutral Agree Strongly agree

20% 21%

12%

26%
21%
 TABLE 4.2.27

RECEIVED THE PAYMENTS ON TIME WITHOUT ANY DELAY

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 11 11

Disagree 12 12
Neutral 42 42
Agree 22 22
Strongly agree 13 13

Total 100 100

Interpretation:

From the given table 4.2.27, it could be interpreted that 42 percentage of respondents are
neutral that they received payments on time without any delay; 22 percent agree to the same; 13
percentage of respondents strongly agree; 12 percentage disagree; 11 percentage strongly
disagree.

FIGURE 4.2.27

RECEIVED THE PAYMENTS ON TIME WITHOUT ANY DELAY

Strongly disagree Disagree Neutral Agree Strongly agree

42%

35% 13%
22%

12%
11%
 TABLE 4.2.28

COVID DID NOT AFFECT MY ABILITY TO PAY BILLS AND EMI (S) ON TIME

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 13 13
Disagree 9 9
Neutral 43 43
Agree 19 19
Strongly agree 16 16
Total 100 100

Interpretation:

The table 4.2.28 shows that 43 percentage of the respondents are neutral that Covid did not
affect their ability to pay bills and EMIs on time; 19 percentage agree to the same; 16 percent
strongly agree; 13 percentage of the respondents strongly disagree; 9 percentage disagree.

FIGURE 4.2.28

COVID DID NOT AFFECT MY ABILITY TO PAY BILLS AND EMI (S) ON TIME

Strongly disagree Disagree Neutral Agree Strongly agree

Strongly agree 16

Agree 19

Neutral 43

Disagree 9

Strongly disagree 13
 TABLE 4.2.29

TEAM MEMBERS WERE CO-OPERTATIVE AND HELPFUL

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 0 0
Disagree 3 3
Neutral 10 10
Agree 41 41
Strongly agree 46 46
Total 100 100

Interpretation:

The table 4.2.29 shows that 46 percentage of respondents strongly agree that their team
members were co operative and helpful; 41 percent agree to the same; 10 percent are neutral; 3
percentage disagree while none of the respondents strongly disagree to the statement.

FIGURE 4.2.29

TEAM MEMBERS WERE CO-OPERTATIVE AND HELPFUL

Strongly disagree Disagree Neutral Agree Strongly agree

0% 3%

10%

46%

41%
 TABLE 4.2.30

THERE WAS ADEQUATE AND APPROPRIATE COMMUNICATION BETWEEN THE

TEAM MEMBERS

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 0 0
Disagree 5 5
Neutral 17 17
Agree 36 36
Strongly agree 42 42
Total 100 100

Interpretation:

The above table 4.2.30 shows that 42 percentage of respondents strongly agree to the
statement that there was adequate and appropriate communication between the team members;
36 percent agree; 17 percentage of respondents are neutral; 5 percentage disagree while none of
the respondents strongly disagree.

FIGURE 4.2.30

THERE WAS ADEQUATE AND APPROPRIATE COMMUNICATION BETWEEN THE

TEAM MEMBERS

Strongly disagree Disagree Neutral Agree Strongly agree

42
36

17
5
0

Strongly Disagree Neutral Agree Strongly

disagree agree
 TABLE 4.2.31

SHARING OF INFORMATION AND KNOWLEDGE BETWEEN THE TEAM WERE

GOOD

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 0 0
Disagree 1 1
Neutral 17 17
Agree 36 36
Strongly agree 46 46
Total 100 100

Interpretation:

The table 4.2.31 shows that 46 percentage strongly agree that the sharing of information and
knowledge between the team were good; 36 percentage agree to the statement; 17 percent are
neutral; 1 percent disagree; none of the respondents strongly disagree to the same.

FIGURE 4.2.31

SHARING OF INFORMATION AND KNOWLEDGE BETWEEN THE TEAM WERE

GOOD

50 46
45
40 36
35
30
25
20 17
15
10 1
5 0
0
Strongly Disagree Neutral Agree Strongly agree
disagree
 TABLE 4.2.32

RECEIVED KIND MESSAGES AND SUPPORT FROM THE MANAGEMENT

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 4 4
Disagree 6 6
Neutral 22 22
Agree 46 46
Strongly agree 22 22
Total 100 100
Interpretation:

The above table 4.2.32 shows that 46 percentage of the respondents agree that they
received kind messages and support from the management as a support during Covid; 22
percentage strongly agree; 22 percentage are neutral; 6 percentage of respondents disagree; 4
percentage strongly disagree.

FIGURE 4.2.32

RECEIVED KIND MESSAGES AND SUPPORT FROM THE MANAGEMENT

Strongly disagree Disagree Neutral Agree Strongly agree

4% 6%
22%
22%

46%
 TABLE 4.2.33

INSURANCE COVER WAS PROVIDED TO ME AND MY FAMILY

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 16 16
Disagree 35 35
Neutral 27 27
Agree 10 10
Strongly agree 12 12
Total 100 100

Interpretation:

The table 4.2.33 shows that 35 percentage of the respondents disagree that insurance
cover was provided to them and their family; 27 percentage of respondents are neutral; 16
percentage strongly disagree; 12 percentage strongly disagree; 10 percentage agree.

FIGURE 4.2.33

INSURANCE COVER WAS PROVIDED TO ME AND MY FAMILY

Strongly disagree Disagree Neutral Agree Strongly agree

12% 16%
10%

27% 35%

TABLE 4.2.34
 MANAGEMENT PROVIDED PROPER RECOGNITION FOR MY HARD WORK
EVEN DURING THE PANDEMIC

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 6 6
Disagree 15 15
Neutral 42 42
Agree 20 20
Strongly agree 17 17
Total 100 100
Interpretation:

The above table 4.2.34 shows that 42 percentage of the respondents are neutral that the
management provided proper recognition for my hard work even during the pandemic; 20
percentage of the respondents agree; 17 percentage strongly agree; 15 percentage disagree; 6
percentage strongly disagree.

FIGURE 4.2.34

MANAGEMENT PROVIDED PROPER RECOGNITION FOR MY HARD WORK

EVEN DURING THE PANDEMIC

6%
17% Strongly disagree
15%
Disagree
Neutral
20%
Agree

42% Strongly agree

TABLE 4.2.35
 MANAGEMENT MADE ME FEEL SECURED ABOUT MY JOB

OPTIONS NO.OF RESPONSE PERCENTAGE

Strongly disagree 5 5
Disagree 7 7
Neutral 26 26
Agree 40 40
Strongly agree 22 22
Total 100 100
Interpretation:

The table 4.2.35 shows that 40 percentage of respondents agree that the management
made them feel secured about their job during the Covid period; 26 percentage are neutral; 22
percentage of the respondents strongly agree to the same; 7 percentage disagree; 5 percentage of
the respondents strongly disagree.

FIGURE 4.2.35

MANAGEMENT MADE ME FEEL SECURED ABOUT MY JOB

Strongly agree 22

Agree 40

Neutral 26

Disagree 7

Strongly disagree 5

TABLE 4.2.36
 COVID DID NOT AFFECT MY LEARNING AND CAREER DEVELOPMENT
OPPORTUNITIES.

OPTIONS NO. OF RESPONSE PERCENTAGE

Strongly disagree 13 13
Disagree 11 11
Neutral 28 28
Agree 28 28
Strongly agree 20 20

Total 100 100

Interpretation:

The table 4.2.36 shows that 28 percentage of the respondents are neutral that Covid did not
affect my learning and career development opportunities; 28 percentage agree to the same; 20
percentage of the respondents strongly agree; 13 percentage of the respondents strongly disagree;
11 percentage disagree.

FIGURE 4.2.36

COVID DID NOT AFFECT MY LEARNING AND CAREER DEVELOPMENT

OPPORTUNITIES.

Strongly disagree Disagree Neutral Agree Strongly agree

20% 13%
11%

28%
28%

4.3 STATISTICAL ANALYSIS

CHI – SQUARE

The chi- square is an important non parametric test which was developed by statisticians.
Chi – square, symbolically written as x2. The Chi-Square Test of Independence determines
whether there is an association between categorical variables (i.e., whether the variables are
independent or related).

Figure 4.3.1 – Chi- square formula

(Source - https://www.thoughtco.com/chi-square-goodness-of-fit-test)

Where,

O – Observed frequency

E – Expected frequency

Degree of freedom – V = (r-1) (c-1)

R – Number of rows

C – Number of columns

TEST - 1
 RELATIONSHIP BETWEEN JOB ROLE AND PROPER RECOGNITION

Null Hypothesis (HO): There is no significant relationship between Job role and proper
recognition provided by the Management during the Pandemic.

Alternate hypothesis (H1): There is a significant relationship between Job role and proper
recognition provided by the Management during the Pandemic.

TABLE 4.3.1

JOB ROLE PROPER RECOGNITION Total Chi –

Strongly Disagree Neutral Agree Strongly square Sig
disagree agree
Full time Count 5 5 14 11 11 46
employee % within 10.9% 10.9% 30.4% 23.9% 23.9% 100.0%
Job role
% within 83.3% 33.3% 33.3% 55.0% 64.7% 46.0%
CSXXVI
Articleship Count 1 10 28 9 6 54
% within 1.9% 18.5% 51.9% 16.7% 11.1% 100.0%
Job role 10.095a 0.039
% within 16.7% 66.7% 66.7% 45.0% 35.3% 54.0%
CSXXVI
Count 6 15 42 20 17 100
% within 6.0% 15.0% 42.0% 20.0% 17.0% 100.0%
TOTAL Job role
% within 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
CSXXVI

RESULT:

The chi square was performed to examine the relationship between Job role and Proper
recognition by the Management during the Pandemic and statistically significant at the 5% level,
the p value is (0.039). Hence the null hypothesis is rejected. Therefore, there is a significant
relationship between Job role and Proper recognition by the Management during the Pandemic.

TEST- 2
RELATIONSHIP BETWEEN GENDER AND WORK LOAD DIFFICULTIES DURING
WORK FROM HOME

Null Hypothesis (HO): There is no significant relationship between Gender and work load being
difficult to handle during work from home.

Alternate hypothesis (H1): There is a significant relationship between Gender and work load
being difficult to handle during work from home.

TABLE 4.3.2

GENDER WORK LOAD DURING WORK FROM HOME Total Chi- Sig
square
Strongly Disagree Neutral Agree Strongly
disagree agree
Male Count 17 9 21 9 4 60

% 28.3% 15.0% 35.0% 15.0% 6.7% 100.0%

within
Gender
% 68.0% 52.9% 63.6% 52.9% 50.0% 60.0%
within
WFHI 1.888a 0.756
Female Count 8 8 12 8 4 40
% 20.0% 20.0% 30.0% 20.0% 10.0% 100.0%
within
Gender
% 32.0% 47.1% 36.4% 47.1% 50.0% 40.0%
within
WFHI
Total Count 25 17 33 17 8 100
% 25.0% 17.0% 33.0% 17.0% 8.0% 100.0%
within
Gender
% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
within
WFHI

RESULT:
 The chi square was performed to examine Gender and the work load being difficult to
handle during work from home statistically insignificant at the 5% level, the p value is (0.756).
Hence the null hypothesis is accepted. Therefore, there is no significant relationship Gender and
the work load being difficult to handle during work from home.

CORRELATION:

Correlation is a statistical term describing the degree to which two variables move in
coordination with one another. If the two variables move in the same direction, then those
variables are said to have a positive correlation. If they move in opposite directions, then they
have a negative correlation.

TEST- 3
RELATIONSHIP BETWEEN JOB SATISFACTION AND COVID SUPPORT

Null Hypothesis (HO): There is no significant relationship between Job satisfaction and Covid
support provided by the management.

Alternate hypothesis (H1): There is a significant relationship between Job satisfaction and
Covid support provided by the management.

TABLE 4.3.3

Job Covid
satisfaction support
Job satisfaction Pearson 1 .894**
Correlation
Sig. (2-tailed) .000

N 100 100
Covid support Pearson .894** 1
Correlation
Sig. (2-tailed) .000

N 100 100

RESULT:

A Pearson correlation coefficient was computed to assess the relationship between Job
satisfaction and the Covid support provided by the management during the Pandemic at the
significance level of 1%. The result shows r (0.894) and p value (0.000). Therefore null
hypothesis is rejected and there is a highly positive correlation between Job satisfaction and
Covid support.

4.4 Summary of the chapter

 The purpose of data analysis and interpretation is assigning meaning to the collected
information, determining the conclusions, significance and implications of the findings. In this
chapter Percentage analysis, chi square and correlations are used to analyze and interpret the
collected data.
 CHAPTER – V

FINDINGS, SUGGESTIONS
AND CONCLUSION

CHAPTER - V
 FINDINGS, SUGGESTIONS AND CONCLUSION

5.1 Introduction:

The study has been conducted in A. JOHN MORIS & CO, Chennai. Hence the analysis
of the data collected is based on the responses of the respondents. The data collected from the
respondents through the structured quessionaire which has 38 questions consisting of scaling
questions, closed ended questions which have been carefully analyzed using percentage analysis
and through statistical analysis using chi square test and correlation and their findings are given
below.

5.2 Major findings

5.2.1 Percentage analysis

 Majority (80 percentage) of the respondents belong to the age group 20 – 30

years.

 Majority (60 percentage) of the respondents are Male.

 Majority (48 percentage) of the respondents have work experience between 1 –

5 years.

 58 percentage of the respondents are Undergraduates.

 46 percentage of the respondents are Full time employees.

 Majority (83 percentage) of the respondents are Unmarried.

 72 percentage of the respondents receive a monthly salary between 10,000 –

20,000.

 76 percentage of the respondents prefer to Work from the office.

 33 percentage of the respondents are neutral that the work load assigned was
difficult to handle during the pandemic.
 40 percentages of the respondents are neutral that the time limit given to
complete the work was not sufficient.

 36 percentage of the respondents disagree to the statement that the working

hours were longer than usual.

 35 percentage of the respondents feel neutral that they had to work without
proper breaks during work from home.

 34 percentage of the respondents are neutral that they felt overworked and
stressed during work from home.

 36 percentage of the respondents are neutral that they spent less time with the
family even during work from home.

 31 percentage of the respondents agree that the management properly followed

temperature checking and COVID safety measures.

 44 percentage of the respondents agree that the workplace was clean and
sanitized properly.

 32 percentage of the respondents strongly agree that they felt safe to come to the
workplace during the pandemic.

 33 percent of the respondents agree that the social distancing and other
protocols like wearing mask all the time were strictly followed.

 34 percentage of the respondents disagree that they were paid extra

compensation when they worked from office during COVID.

 36 percentage of the respondents strongly agree that the job felt interesting and
challenging.

 43 percentage of the respondents agree to the statement that proper

communication was maintained between Seniors and Juniors during the
Pandemic.
 42 percentage of the respondents strongly agree to that they faced no difficulty
in getting the doubts clarified by the seniors/managers.

 35 percentage of respondents agree that they were able to maintain a good

relationship with new workers during the pandemic.

 44 percentage of respondents are neutral to the statement that they faced no

issue in receiving the required documents from all the clients.

 29 percentage of the respondents are neutral that they received full payment of
Salary/ Stipend even during Covid.

 26 percentage of the respondents disagree to the statement that all data usage
and other work related expenses during work from home were reimbursed.

 42 percentage of respondents are neutral that they received payments on time

without any delay.

 43 percentage of the respondents are neutral that Covid did not affect their
ability to pay bills and EMIs on time.

 46 percentage of respondents strongly agree that their team members were co

operative and helpful.

 42 percentage of respondents strongly agree to the statement that there was

adequate and appropriate communication between the team members.

 46 percentage strongly agree that the sharing of information and knowledge

between the team were good.

 46 percentage of the respondents agree that they received kind messages and
support from the management as a support during Covid.

 35 percentage of the respondents disagree that insurance cover was provided to

them and their family.
  42 percentage of the respondents are neutral that the management provided
proper recognition for my hard work even during the pandemic.

 40 percentage of respondents agree that the management made them feel

secured about their job during the Covid period.

 28 percentage of the respondents are neutral that Covid did not affect my
learning and career development opportunities.

5.3 Statistical analysis

Chi – square

 There is a significant relationship between Preference of work and work load

being difficult to handle during work from home.

Correlation

 There is a highly positive correlation between Job satisfaction and Covid

support provided by the management during the Pandemic.

5.4 Suggestions

 The firm should equip their employees with the growing technology to increase
their productivity during the work from home; technology has become vital
especially during the Pandemic to keep the Management and employees
connected.
 The employees feel that their working hours are longer during work from
home, this may be due to the reason that the home atmosphere may not be in
par with the work atmosphere. Hence the management can aim at reducing the
work load so that the employees can focus on work life balance during Work
from home.
 There is difference in the recognition provided between the Full time employee
and Articleship students. Hence, it is suggested that Proper recognition should
 be provided to the Articleship students, satisfaction is not only about the
monetary benefits so the firm should also concentrate on non monetary benefits
which will increase the Job satisfaction of employees because recognition will
create a sense of belongingness and it will increase the commitment level of
employees.
 It is suggested that the firm should take responsibility to reimburse the extra
costs that the employee incurs when they have to work from home.
 It is suggested that appreciating the work of the employees in more visible acts
like acknowledging their good work in team meetings, awarding them during
annual office events based on their productivity and hard work during this
difficult period will increase the satisfaction that the employees feel towards
their work.
 As most of the employees have neutral opinion regarding the salary/stipend, it
is suggested that the management should take necessary steps to provide the
employees with full salary and should make the payments on time to motivate
the employees to work harder without stress about making their bills/ EMIs on
time.
 As most of the employees have neutral opinion, it is suggested that health
insurance can be provided for the employee and their dependents considering
the increase in medical expenses during the Covid- 19 pandemic.
 The working environment could be upgraded keeping in mind the need for
social distancing; this will help the employees to feel safe in the work place.
 Cleanliness and health concerns have become increasingly important during
the COVID period, hence it is insisted that the health of employees becomes a
priority of the management.
 Many organizations finds it difficult to make employees connected when they are
working virtually, to suggest some ways to improve the Job satisfaction virtually
could help to maintain a constant interaction and also to include non work related
interactions between the management and employees through messaging apps,
video calls etc.,
  The management could also conduct online events like conferences and games to
keep the employees take part in and to release their stress of working from home
and being stuck in one place. Learning and career development opportunities can
be improved through virtual workshops and conferences involving experts from
outside the firm.

5.5 Conclusion

Since work from home is a new normal that the employees are forced into and it is not
going to change for some time, Employers should start focusing on the welfare of employees
more than they did before the Pandemic. A satisfied employee is not just an retained employee.
Happy employees are more loyal to the company and its objectives, they go extra mile to achieve
goals and take pride in their jobs, their teams and their achievements. This research made an attempt
to find out about the Job satisfaction level of employees toward their job in “A STUDY ON THE
JOB SATISFACTION AMONG THE EMPLOYEES OF A. JOHN MORIS & CO DURING THE
COVID 19 (PANDEMIC,” The company has done its part in maintaining the employees connected
and motivated during the Pandemic. An overview of this research reveals a good satisfaction level
prevails among the employees toward their job.
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