Redefining Employee Engagement Drivers from an Accounting Perspective: A Systematic Literature Review

Abstract

Employee engagement (EE) is a common research topic in human resources and psychology, though such studies are relatively rare in accounting, despite its integral role in modern business. This study aims to redefine the employee engagement drivers (EED) from an accounting perspective. This research uses the method of systematic literature review (SLR) of EE articles from the Web of Science, Scopus, and Google Scholar databases published in the period 1990–2020. The results reveal a strong correlation between the current definition of EED in psychology and the major accounting areas of internal control, corporate governance, and financial performance. The findings suggest that healthy financial performance, solid internal controls, and good corporate governance will increase the EE level because these accounting perspectives represent EED. These findings improve the understanding of accounting principles and their implementation in actual business contexts. Further empirical research could investigate the connections among the variables in this SLR.