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

Kujtim Hameli, Lum Çollaku, Lekë Ukaj

Industrial and Commercial Training

ISSN: 0019-7858

Article publication date: 25 January 2024

Issue publication date: 22 February 2024

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Abstract

Purpose

This study aims to investigate the impact of job burnout on job satisfaction and the intention to change occupation within the accounting profession. It also examines the mediating role of psychological well-being.

Design/methodology/approach

A descriptive research design was used in this study. Survey data were physically collected from 230 accounting employees in the private sector. Structural equation modeling was used to test the theoretical model.

Findings

The results showed that job burnout significantly affects psychological well-being and that psychological well-being significantly mediates the relationship between job burnout and job satisfaction, as well as between job burnout and the intention to change occupation.

Research limitations/implications

This study has significant implications for accounting organizations, suggesting the adoption of strategies to promote psychological well-being. These initiatives have the potential to enhance job satisfaction and reduce accountants’ intention to change their profession.

Originality/value

This study contributes to the existing literature by highlighting the mediating role of psychological well-being in linking job burnout with job satisfaction and the intention to change occupation among accounting professionals.

Keywords

Acknowledgements

Since submission of this article, the following author has updated his affiliation: Kujtim Hameli is at the Department of Business Administration, University “Ukshin Hoti”, Prizren, Kosovo.

Citation

Hameli, K., Çollaku, L. and Ukaj, L. (2024), "The impact of job burnout on job satisfaction and intention to change occupation among accountants: the mediating role of psychological well-being", Industrial and Commercial Training, Vol. 56 No. 1, pp. 24-40. https://doi.org/10.1108/ICT-06-2023-0040

Publisher

:

Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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