The relationship between job burnout and intention to change occupation in the accounting profession: the mediating role of psychological well-being

Abstract

Purpose This study aims to examine the relationship between job burnout, psychological well-being and intention to change occupation among accounting professionals. It focuses on the role of psychological well-being in explaining the link between job burnout and intention to change occupation. Design/methodology/approach Data were collected with the help of a structured questionnaire. The final sample includes 218 accounting professionals in the private sector. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling (SEM). Findings The results of this study show that job burnout has a positive impact on the intention to change occupation and a negative impact on psychological well-being. In addition, psychological well-being was found to mediate the relationship between job burnout and intention to change occupation. Practical implications This study provides important implications for accounting firms and recommends that they implement the necessary practices to increase the psychological well-being of accounting staff to reduce job burnout and intention to change occupation. Originality/value This work complements current studies in the field of accounting by highlighting the intermediary role of psychological well-being on the relationship between job burnout and intention to change profession among accounting professionals.

The impact of job burnout on job satisfaction and intention to change occupation among accountants: the mediating role of psychological well-being

“…Furthermore, our findings align with the JD-R model, providing empirical evidence for the negative impact of job burnout on psychological well-being (Lizano, 2015). This supports the theoretical underpinnings of the JD-R model in explaining the dynamics of burnout and its consequences, particularly in relation to dimensions such as anxiety and depression (Çollaku et al , 2023).…”

“…This finding stands in contrast to the initial expectations of the study. Previous research by Çollaku et al (2023) demonstrated a significant positive relationship between burnout and the intention to change profession. This finding was further supported by Heinen et al (2013), who found that burnout heightened the intention to leave the profession among nurses in ten European countries.…”

“…Similarly, the nonsignificant relationship between job burnout and the intention to change occupation contradicts findings in the literature (C ¸ollaku et al, 2023;Heinen et al, 2013). This discrepancy underscores the need for a more nuanced understanding of how job burnout impacts career decisions, taking into account different contexts and professions.…”

“…Lizano (2015) highlighted the detrimental impact of job burnout on workers’ well-being. Similarly, Çollaku et al (2023) demonstrated that job burnout can diminish the psychological well-being of accountants. Consequently, when accountants or related professionals experience emotional exhaustion, their psychological well-being is compromised.…”

“…In a previous study, Çollaku et al (2023) established a significant relationship between job burnout and accountants’ intentions to leave the accounting profession. This association was further mediated by psychological well-being.…”