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

Vincent K. Chong, Gary S. Monroe and Steven Cahan

Accounting and Finance, 2015, vol. 55, issue 1, 105-132

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.

Date: 2015
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