The Mediating Role of Loneliness on the Relationship between Internet Addiction and Burnout Levels: A PLS-SEM approach

Purpose: The aim of this study is to examine the mediating role of loneliness between the internet addictions of accountants with their burnout levels. Methodology: Using the survey method, 231 responses were solicited from accountants in Turkiye. A partial least squares structural equation model was constructed in order to test both the reliability and the validity of the measurement, as well as the structural model. Findings: The results indicated that loneliness partially mediated the relationship between internet addiction with emotional exhaustion and depersonalization, and reduced personal accomplishment levels of burnout. Originality/Value: This empirical study investigates the mediating role of loneliness between internet addiction and burnout levels among accountants, using the Partial Least Squares (PLS) regression analysis approach.