渡过旺季:使用工作需求-资源模型来研究应对机制

IF 3.2 3区 管理学 Q1 BUSINESS, FINANCE
Devon P. Jefferson, Lindsay M. Andiola, Patrick J. Hurley
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引用次数: 0

摘要

疲劳和倦怠是审计质量问题和人员流失的根本原因。利用工作需求-资源理论,我们研究了两种机制是否可以减少会计师的疲劳,从而提高审计质量。我们在正常和繁忙的工作季节对会计师进行了实地研究,收集了每两天一次的日志,以检查使用微休息(即短暂的休息活动)作为工作制定机制和/或接受主管支持作为工作资源是否减轻了工作结束时的疲劳。我们假设并发现,在繁忙季节进行微休息与减少一天结束时的疲劳有关。同样,我们假设并发现,在繁忙季节,较高水平的日常管理支持与较低的工作日疲劳有关。然而,在正常工作期间,这两种机制都与降低一天结束时的疲劳程度无关。我们的研究结果还表明,这两种机制在繁忙季节互为补充,其中任何一种都能显著减少一天结束时的疲劳,但两者都有相互作用。此外,忙碌季节结束时的疲劳会降低睡眠质量,从而增加会计师第二天早上的疲劳程度。在后续实验中,我们一致发现,1分钟的微休息可以减少疲劳,这种减少直接转化为改进的错误检测。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

Surviving busy season: Using the job demands-resources model to investigate coping mechanisms

Surviving busy season: Using the job demands-resources model to investigate coping mechanisms

Fatigue and burnout are root causes of audit quality issues and turnover. Leveraging the job demands-resources theory, we investigate whether two mechanisms can reduce accountants' fatigue and, in turn, improve audit quality. We conduct a field study of public accountants during both normal and busy season work periods, collecting bi-daily logs to examine whether the use of microbreaks (i.e., brief respite activities) as a job crafting mechanism and/or the receipt of supervisory support as a job resource lessen end-of-day fatigue. We posit and find that engaging in microbreaks is associated with reduced end-of-day fatigue within busy season. Similarly, we posit and find that higher levels of daily supervisory support during busy season are associated with lower end-of-day fatigue. However, neither of these mechanisms is associated with lower end-of-day fatigue during normal work periods. Our results also indicate that these two mechanisms function as complements during busy season, with either one significantly reducing end-of-day fatigue, but both together having an interactive effect. Further, end-of-day fatigue during busy season reduces sleep quality, which increases accountants' fatigue the following morning. In a follow-up experiment, we consistently find evidence that a 1-min microbreak reduces fatigue and that this reduction directly translates into improved error detection.

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来源期刊
CiteScore
6.20
自引率
11.10%
发文量
97
期刊介绍: Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.
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