Depreciation, Replacement costs, Cost of Capital, Inflation

Financial ratios, Firm performance, Bankruptcy, Risk

Several recent studies have been conducted to determine the level of job satisfaction, and the determinants thereof, among accountants.' All these studies utilized the Maslow theory, which is based on a hierarchy of needs.2 Maslow's theory has sometimes been criticized on philosophical, methodological and hierarchical grounds. The theory states that human needs are ordered; that is they range from lower-order to higher-order needs. As one need is adequately fulfilled, the individual moves to the next