The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: a structural equation modelling approach

Abstract

This paper examines the impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions. A questionnaire was completed by 368 junior accountants working in public accounting firms. Our results suggest that role ambiguity, role conflict and job-related tension are important antecedents for job burnout. Role ambiguity and role conflict initially influence employees' perceived levels of job-related tension, and job-related tension is associated to job burnout, which, in turn, decreases employees' levels of job satisfaction and organisational commitment. Dissatisfied and uncommitted employees are more likely to seek alternative employment.

Does Work-Family Conflict Affect the Auditor’s Performance?: Examining the Mediating Roles of Emotional Exhaustion and Job Satisfaction

“…job satisfaction) than with the other elements. The result from Chong and Monroe (2015) demonstrates that not all dimensions have a significant correlation with job satisfaction, and confirmed that emotional exhaustion is significantly related to higher levels of dissatisfaction.…”

“…This relationship has been evidenced consistently in public accountants (e.g. Fogarty et al 2000;Jones et al 2010;Chong and Monroe 2015). However, most of the behavioral research does not examine the relationship for each dimension of burnout separately.…”

“…Fogarty et al 2000;Almer and Kaplan 2002;Sweeney and Summers 2002;Chong and Monroe 2015). Auditors who have highly demanding work-related duties often suffer from exhaustion.…”

“…Besides that, job satisfaction is also often found to be of concern in burnout research in recent decades (e.g. Cordes and Dougherty 1993;Fisher 2001;Chong and Monroe 2015). According to Cordes and Dougherty (1993), dissatisfaction is one of the negative attitudinal consequences of burnout towards the job.…”

Relationship Dynamics of Burnout, Turnover Intentions and Workplace Incivility Perceptions

“…Burn out diminishes mental and physical vigor of experiencing subjects (Eker & Anber, 2008), causes mental and physical fatigue, sleeplessness, and family issues and may also lead to extensive consumption of drugs and liquors (Maslach & Jackson, 1981). Burn out diminishes productivity and efficiency of individuals which in turn affect the levels of their satisfaction with jobs, and commitment with organizations (Chong & Monroe, 2015). A continuous state of being burned out may also result in early retirements or resignations (Spreitzer, et al, 2012).…”