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