The Role of Workplace Psychogeography in Improving Accounting Employee Cognitive Productivity in the Post-Pandemic Era

Abstract

The transformation of work patterns following the COVID-19 pandemic has significantly influenced the operational dynamics of accounting organizations, particularly in relation to workspace arrangements and employee cognitive performance. In the era of hybrid work systems and increasing analytical demands, accounting employees are required to maintain high levels of concentration, accuracy, and decision-making capability. However, the role of workplace psychogeography in supporting accounting employee productivity remains underexplored in accounting and management studies. This study aims to analyze the influence of workplace psychogeography on the cognitive productivity of accounting employees in the post-pandemic era. The research employed a quantitative correlational design involving 285 accounting employees working in accounting firms, financial departments, auditing companies, and professional service organizations across major cities in Indonesia. Psychogeographic variables consisted of workspace layout perception, natural lighting, spatial privacy, access to open spaces, and emotional workplace atmosphere. Cognitive productivity was measured through indicators of analytical focus, critical thinking ability, financial problem-solving capacity, and task completion efficiency. Data were analyzed using multiple linear regression. The findings revealed that workplace psychogeography significantly influenced the cognitive productivity of accounting employees (R² = 0.47; p < 0.001). Natural lighting and spatial privacy emerged as the most dominant predictors contributing to improved concentration and reduced mental fatigue during accounting-related tasks. Employees working in adaptive and psychologically supportive workspaces demonstrated higher cognitive performance compared to those in static and enclosed environments. The study confirms that workplace design has become an important managerial strategy in accounting organizations to maintain employee productivity, accuracy, and well-being in the post-pandemic era. The findings provide implications for accounting management practices by emphasizing the integration of human resource management, workspace design, and organizational psychology in developing sustainable accounting work environments.