Resilience, Psychological Distress, and Academic Burnout among Accounting Students*

IF 1.6 Q3 BUSINESS, FINANCE

Accounting Perspectives Pub Date : 2021-03-19 DOI:10.1111/1911-3838.12254

Kenneth J. Smith, David J. Emerson

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引用次数: 8

Abstract

This study's objective is to examine the role of resilience in the dynamic between academic burnout and psychological distress using a sample of US undergraduate accounting majors. It extends prior research—that is, García-Izquierdo et al. (2018), who examine these relationships using a sample of Spanish nursing students. For this study, a survey instrument was concurrently administered to 443 accounting majors at four geographically dispersed universities. Two alternative models are tested. The first model positions resilience as an exogenous predictor, and dimensions of academic burnout antecedent to psychological distress. The results indicate a significant negative association between resilience, psychological distress, and each of the three academic burnout dimensions. In addition, emotional exhaustion and academic inefficacy have a significant positive association with psychological distress. The alternative model positions psychological distress antecedent to each of the academic burnout dimensions. The results indicate that resilience has a significant negative association with psychological distress, cynicism, and academic inefficacy, but not emotional exhaustion. Moreover, psychological distress has significant positive associations with each academic burnout dimension. In the alternative model specification, resilience is also found to moderate the association between psychological distress and academic inefficacy. This single moderating effect notwithstanding, the findings suggest that the primary role of resilience is that of a compensatory mechanism by acting as an independent exogenous predictor of distress and burnout.

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会计专业学生心理弹性、心理困扰与学业倦怠*

本研究的目的是考察弹性在学业倦怠和心理困扰之间的动态关系中的作用，以美国会计专业本科生为样本。它扩展了先前的研究，即García-Izquierdo等人(2018)，他们使用西班牙护理学生的样本来检查这些关系。本研究采用问卷调查的方法，同时对四所地理位置分散的大学443名会计专业学生进行问卷调查。测试了两种可供选择的模型。第一个模型将弹性定位为外生预测因子，并且学业倦怠的维度先于心理困扰。结果表明，心理弹性、心理困扰与学业倦怠三个维度均呈显著负相关。此外，情绪耗竭和学业无效与心理困扰有显著正相关。备选模型将心理困扰置于学业倦怠的每个维度之前。结果表明，心理弹性与心理困扰、玩世不恭、学业无能呈显著负相关，与情绪衰竭无显著负相关。此外，心理困扰与学业倦怠各维度均有显著正相关。在替代模型规范中，弹性也被发现调节心理困扰与学业无效之间的关联。尽管存在这种单一的调节作用，但研究结果表明，恢复力的主要作用是作为一种补偿机制，作为一种独立的外源预测因素，作为痛苦和倦怠。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Perspectives BUSINESS, FINANCE-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.