In addition to investigating the link between the internal organizational context and job satisfaction, the study also use perception of environmental uncertainty to examine the impact of the external organizational context on job satisfaction. Perceived Environmental Uncertainty (PEU), used to proxy for the external organizational context in the current study, refers to a “state when an individual engages in directed behaviors based upon less than complete knowledge of his relationship with the environment” (Rebele & Michaels 1990, p129). Modern organization theory views the organization as an open system, and thus subject to external influences (Robbins 1990). To achieve its goals, organizations structure themselves and employ operating procedures to cope with external influences and uncertainties in the external environment. Prior research in accounting suggests that accounting firms face a relatively “uncertain and turbulent environment” (Watson 1975; Baker 1977). This type of environment is likely to create stress and lead to job dissatisfaction.