Hackett and Guion (1985) offer a number of explanations for the weak relation between job satisfaction and absenteeism. One reason is the measurement of absenteeism itself. Although at first glance absenteeism would appear to be a rather simple variable, it is actually quite complex. For example, when measuring absences, one can distinguish between excused and unexcused absences. Excused absences would be allowed for events such as illnesses and funerals. In unexcused absences, the employee simply does not show up at work. One could argue that job satisfaction would be more likely to play a role in unexcused than in excused absences.

p. 126 - Organizational Psychology, 2002