The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources

Horacio Molina-Sánchez, Antonio Ariza-Montes, Mar Ortiz-Gómez and Antonio Leal-Rodríguez
Additional contact information
Horacio Molina-Sánchez: Department of Management, Universidad Loyola Andalucía, 14004 Córdoba, Spain
Antonio Ariza-Montes: Department of Management, Universidad Loyola Andalucía, 14004 Córdoba, Spain
Mar Ortiz-Gómez: Department of Management, Universidad Loyola Andalucía, 14004 Córdoba, Spain
Antonio Leal-Rodríguez: Departamento de Administración de Empresas y Marketing, Universidad de Sevilla, 41018 Seville, Spain

IJERPH, 2019, vol. 16, issue 17, 1-17

Abstract: The main activity of the accountant is the preparation and audit of the financial information of a company. The subjective well-being of the accountant is important to ensure a balanced professional judgment and to offer a positive image of the profession in the face of the incorporation and retention of talent. However, accountants are subjected to intense pressures that affect their well-being in the performance of their tasks. In this paper, the job demands–resources theoretical framework is adopted to analyze the relationships between job demands, job resources, and the subjective well-being of a large sample of 739 accounting experts at the European level. Applying a structural equations model, the results confirm, on the one hand, the direct effects provided in the theoretical framework and, on the other, a new mediating role of job demands–subjective well-being relationship resources.

Keywords: accountants; JDCS; auditor strains; subjective well-being (search for similar items in EconPapers)
JEL-codes: I I1 I3 Q Q5 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
https://www.mdpi.com/1660-4601/16/17/3073/pdf (application/pdf)
https://www.mdpi.com/1660-4601/16/17/3073/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jijerp:v:16:y:2019:i:17:p:3073-:d:260542

Access Statistics for this article

IJERPH is currently edited by Ms. Jenna Liu

More articles in IJERPH from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().