*2.2.3 Working conditions*

Khalifa and Truong [32] state that working conditions would not lead to an improvement in employee job satisfaction. However [22], find that "lone workers disliked their jobs and cited social isolation as the main reason". The absence of such working conditions, among others, can have a negative impact on the mental and physical well-being of the worker [45]. Likewise [2, 46, 47], proved that working conditions are an essential factor in job satisfaction.

#### *Determinants of Job Satisfaction of Accounting Professionals in Tunisia DOI: http://dx.doi.org/10.5772/intechopen.99331*

Indeed, employees prefer pleasant working conditions because they facilitate work efficiency. The right tools and equipment help employees achieve their work goals [4]. In this regard, we propose the following hypothesis:

Hypothesis 2-3: Working conditions have a positive and significant effect on job satisfaction of accounting professionals.
