An examination of the influence of contextual and individual variables on public accountants’ exhaustion

Abstract

Despite its widespread acceptance and application in the psychology literature, exhaustion, the core dimension of job burnout, has only recently been examined in the domain of public accounting. These studies highlighted the problem of exhaustion within the profession and examined its causes relative to the environment of public accounting. Another factor, not previously addressed in the context of public accounting, is the role personality plays on public accountants’ exhaustion. The current study addressed this void by examining how the personality traits of hardiness, workaholism, neuroticism, and Type-A behavior in public accountants affect exhaustion. The results indicated that public accountants who were high in hardiness experienced significantly less exhaustion. The role stressors of overload and conflict were also significant contributors to public accountants’ exhaustion.

Citation

Law, D.W., Sweeney, J.T. and Summers, S.L. (2008), "An examination of the influence of contextual and individual variables on public accountants’ exhaustion", Arnold, V., Clinton, B.D., Lillis, A., Roberts, R., Wolfe, C. and Wright, S. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 11), Emerald Group Publishing Limited, Leeds, pp. 129-153. https://doi.org/10.1016/S1475-1488(08)11006-7