The impact of job burnout on job satisfaction and intention to change occupation among accountants: the mediating role of psychological well-being

IF 1.9 Q3 MANAGEMENT

INDUSTRIAL AND COMMERCIAL TRAINING Pub Date : 2024-01-25 DOI:10.1108/ict-06-2023-0040

Kujtim Hameli, Lum Çollaku, Lekë Ukaj

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引用次数: 0

Abstract

Purpose

This study aims to investigate the impact of job burnout on job satisfaction and the intention to change occupation within the accounting profession. It also examines the mediating role of psychological well-being.

Design/methodology/approach

A descriptive research design was used in this study. Survey data were physically collected from 230 accounting employees in the private sector. Structural equation modeling was used to test the theoretical model.

Findings

The results showed that job burnout significantly affects psychological well-being and that psychological well-being significantly mediates the relationship between job burnout and job satisfaction, as well as between job burnout and the intention to change occupation.

Research limitations/implications

This study has significant implications for accounting organizations, suggesting the adoption of strategies to promote psychological well-being. These initiatives have the potential to enhance job satisfaction and reduce accountants’ intention to change their profession.

Originality/value

This study contributes to the existing literature by highlighting the mediating role of psychological well-being in linking job burnout with job satisfaction and the intention to change occupation among accounting professionals.

查看原文本刊更多论文

工作倦怠对会计师工作满意度和转行意愿的影响：心理健康的中介作用

目的本研究旨在调查工作倦怠对会计行业工作满意度和转行意向的影响。本研究采用了描述性研究设计。本研究采用了描述性研究设计，从私营企业的 230 名会计从业人员中收集了调查数据。结果研究结果表明，工作倦怠会显著影响心理健康，心理健康会显著调节工作倦怠与工作满意度之间的关系，以及工作倦怠与转行意向之间的关系。本研究强调了心理健康在会计专业人员的工作倦怠与工作满意度和转行意向之间的中介作用，为现有文献做出了贡献。

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来源期刊

INDUSTRIAL AND COMMERCIAL TRAINING MANAGEMENT-

CiteScore

3.10

自引率

7.10%

发文量

期刊介绍： ■Action learning-principles and practice ■Applications of new technology ■Careers management and counselling ■Computer-based training and interactive video ■Continuing management education ■Learning methods, styles and processes ■Managing change ■Marketing, sales and customer services ■New training and learning methods ■Quality circles, team-working and business games ■Recruitment and selection ■Specialist training-needs and methods ■Youth employment and training ■Topicality Too much training theory takes too long to read and may not have immediate practical advantages.