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

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  • Vincent K. Chong
  • Gary S. Monroe
  • Steven Cahan

Abstract

type="main" xml:id="acfi12049-abs-0001"> 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.

Suggested Citation

  • Vincent K. Chong & Gary S. Monroe & Steven Cahan, 2015. "The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: a structural equation modelling approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(1), pages 105-132, March.
    • Handle: RePEc:bla:acctfi:v:55:y:2015:i:1:p:105-132
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    File URL: http://hdl.handle.net/10.1111/acfi.2015.55.issue-1
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    Cited by:

    1. Francisco Javier Blanco-Encomienda & Elena Rosillo-Díaz, 2021. "Quantitative evaluation of the production and trends in research applying the structural equation modelling method," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(2), pages 1599-1617, February.
    2. Mohannad Obeid Al Shbail, 2018. "The Effect of Role Ambiguity and Role Conflict on Dysfunctional Audit Behaviour: Evidence from Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 17-25, July.
    3. Al Shbail, Mohannad & Salleh, Zalailah & Mohd Nor, M. N., 2018. "Antecedents of burnout and its relationship to internal audit quality," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(4), pages 789-817, August.
    4. José-Joaquín del-Pozo-Antúnez & Horacio Molina-Sánchez & Francisco Fernández-Navarro & Antonio Ariza-Montes, 2021. "Accountancy as a Meaningful Work. Main Determinants from a Job Quality and Optimization Algorithm Approach," Sustainability, MDPI, vol. 13(16), pages 1-14, August.
    5. Horacio Molina-Sánchez & Antonio Ariza-Montes & Mar Ortiz-Gómez & Antonio Leal-Rodríguez, 2019. "The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources," IJERPH, MDPI, vol. 16(17), pages 1-17, August.
    6. Chun-Chang Lee & Yu-Ru Zheng & Wen-Chih Yeh & Zheng Yu, 2023. "The influence of communication climate, organizational identification, and burnout on real estate agents’ turnover intention," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-14, December.
    7. Smith, Kenneth J. & Emerson, David J., 2017. "An analysis of the relation between resilience and reduced audit quality within the role stress paradigm," Advances in accounting, Elsevier, vol. 37(C), pages 1-14.
    8. José Joaquín Del Pozo-Antúnez & Antonio Ariza-Montes & Francisco Fernández-Navarro & Horacio Molina-Sánchez, 2018. "Effect of a Job Demand-Control-Social Support Model on Accounting Professionals’ Health Perception," IJERPH, MDPI, vol. 15(11), pages 1-16, November.
    9. Juan Mao & Baolei Qi, 2017. "Determinants and Economic Consequences of Signing Auditor Turnover: A Large-Scale Study from China REPORT," Working Papers 0138acc, College of Business, University of Texas at San Antonio.
    10. Smith, Kenneth J. & Emerson, David J. & Mauldin, Shawn, 2021. "Online cheating at the intersection of the dark triad and fraud diamond," Journal of Accounting Education, Elsevier, vol. 57(C).
    11. Mohannad Obeid Al Shbail, 2018. "A Theoretical Discussion of Factors Affecting the Internal Audit Quality in Jordanian Public Shareholding Companies," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(2), pages 218-227, April.
    12. Stewart Jones & Nurul Alam, 2019. "A machine learning analysis of citation impact among selected Pacific Basin journals," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(4), pages 2509-2552, December.

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