The Impact of the Antecedents and Consequences of Job Burnout on Junior Accountants' Turnover Intentions: A Structural Equation Modelling Approach

Abstract

type="main" xml:id="acfi12049-abs-0001"> This paper examines the impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions. A questionnaire was completed by 368 junior accountants working in public accounting firms. Our results suggest that role ambiguity, role conflict and job-related tension are important antecedents for job burnout. Role ambiguity and role conflict initially influence employees' perceived levels of job-related tension, and job-related tension is associated to job burnout, which, in turn, decreases employees' levels of job satisfaction and organisational commitment. Dissatisfied and uncommitted employees are more likely to seek alternative employment.