发烧留下烧伤吗?新型冠状病毒肺炎远程工作安排对会计师职业倦怠的影响研究

IF 2.4 Q2 BUSINESS, FINANCE
Kathleen M. Bakarich, A. S. Marcy, Patrick E. O’Brien
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引用次数: 2

摘要

目的探讨新冠肺炎疫情下工作安排对会计师角色压力、职业倦怠和离职意向的影响。此外,虽然所有专业人士都不得不适应这种快速变化的工作环境,但本文探讨了这种转变的影响是否取决于人口因素,即排名,性别,公司规模和服务线。作者调查了159名从事审计和税务工作的会计师,了解他们在COVID-19之前和之后对角色压力、倦怠和离职意向的看法。该调查使用了来自先前文献的有效工具来捕获这些测量。研究结果显示,自远程工作开始以来,角色压力、职业倦怠和离职意向显著增加。具体来说,会计师的级别显著影响了这种联系,员工经历的角色压力和倦怠的增加最为显著,而高级会计师报告的离职意愿明显更高。女性的情绪耗竭感和离职倾向显著增加,而男性的人格解体感和角色过载感显著增加。最后,公司规模和倦怠之间存在正相关关系,来自国家/中型公司的员工在情绪衰竭、个人成就感降低和人格解体方面的感受增幅最大。鉴于之前所有关于公共会计背景下角色压力源、倦怠倾向和离职意向的研究都是在covid -19前的工作环境中进行的,本文研究了一个及时而重要的事件,它可能对人们的工作方式产生长期影响。当会计师事务所寻求开发新的工作模式并促进员工的幸福感时,他们应该注意到本研究的结果,即性别、级别和公司规模对角色压力、倦怠和离职意愿的不同影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Has the fever left a burn?A study of the impact of COVID-19 remote working arrangements on public accountants’ burnout
Purpose This study aims to investigate the effects of COVID-19 working arrangements on role stress, burnout and turnover intentions in public accounting professionals. Additionally, while all professionals have had to adapt to this rapid change in working environment, this paper explores whether the impact of this transition differs depending on demographic factors, namely, rank, gender, firm size and service line. Design/methodology/approach The authors survey 159 public accountants working in audit and tax on their perceptions of role stress, burnout and turnover intentions before COVID-19 and since. The survey used validated instruments from prior literature to capture these measures. Findings Results show that role stress, burnout and turnover intentions increased significantly since remote work began. Specifically, the rank of accountants significantly affects this association, with staff experiencing the most significant increases in role stress and burnout and seniors reporting significantly higher intentions to leave their current firms. Females experience a significant increase in feelings of emotional exhaustion and turnover intention, while males experience a significant increase in feelings of depersonalization and role overload. Finally, there is a positive association between firm size and burnout, with employees from national/midsize firms experiencing the largest increase in feelings of emotional exhaustion, reduced personal accomplishment and depersonalization. Originality/value Given that all prior research on role stressors, burnout tendencies and turnover intentions in the context of public accounting was conducted in the pre-COVID-19 work environment, this paper examines a timely and significant event that is likely to have a long-lasting impact on the way in which people work. As accounting firms seek to develop new working models and promote well-being among their employees, they should take note of the findings of this study that gender, rank and firm size result in differential impacts on role stress, burnout and turnover intentions.
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来源期刊
Accounting Research Journal
Accounting Research Journal BUSINESS, FINANCE-
CiteScore
5.00
自引率
0.00%
发文量
13
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