The Impact of the Antecedents and Consequences of Job Burnout on Junior Accountants' Turnover Intentions: A Structural Equation Modelling Approach

28 Pages Posted: 11 Mar 2015

See all articles by Vincent K. Chong

Vincent K. Chong

The University of Western Australia

Gary S. Monroe

University of New South Wales (UNSW) - Australian School of Business

Date Written: March 2015

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.

Keywords: Job burnout, Turnover intentions, Role ambiguity, Role conflict, Job‐related tension stress, Organisational commitment, Job satisfaction

Suggested Citation

Chong, Vincent K. and Monroe, Gary S., The Impact of the Antecedents and Consequences of Job Burnout on Junior Accountants' Turnover Intentions: A Structural Equation Modelling Approach (March 2015). Accounting & Finance, Vol. 55, Issue 1, pp. 105-132, 2015, Available at SSRN: https://ssrn.com/abstract=2576492 or http://dx.doi.org/10.1111/acfi.12049

Vincent K. Chong (Contact Author)

The University of Western Australia ( email )

35 Stirling Highway
Crawley, Western Australia 6009
Australia

Gary S. Monroe

University of New South Wales (UNSW) - Australian School of Business ( email )

UNSW Business School
High St
Sydney, NSW 2052
Australia
+61293856443 (Phone)

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