Purpose This study aims to examine the relationship between job burnout, psychological well-being and intention to change occupation among accounting professionals. It focuses on the role of psychological well-being in explaining the link between job burnout and intention to change occupation. Design/methodology/approach Data were collected with the help of a structured questionnaire. The final sample includes 218 accounting professionals in the private sector. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling (SEM). Findings The results of this study show that job burnout has a positive impact on the intention to change occupation and a negative impact on psychological well-being. In addition, psychological well-being was found to mediate the relationship between job burnout and intention to change occupation. Practical implications This study provides important implications for accounting firms and recommends that they implement the necessary practices to increase the psychological well-being of accounting staff to reduce job burnout and intention to change occupation. Originality/value This work complements current studies in the field of accounting by highlighting the intermediary role of psychological well-being on the relationship between job burnout and intention to change profession among accounting professionals.

This paper examines the relationship between tax revenues and the economic growth of Kosovo as a developing country. The paper uses quarterly time series data for 2010:Q1–2021:Q4 collected by the Kosovo Statistical Agency and the Ministry of Finance of Kosovo. The data were analyzed using EViews v10. Augmented Dickey-Fuller (ADF), Johansen cointegration test, vector autoregressive (VAR) model, vector error correction model (VECM) estimation, and Granger causality test was used to analyze the model. The VECM results showed that fluctuations in tax revenues have a negative effect on the gross domestic product (GDP) in the long run. Using data from nine countries, Nguyen and Darsono (2022) demonstrated that tax revenues have an adverse effect on economic growth. Using Granger causality, the results showed that tax revenue growth could cause GDP growth, and GDP growth can cause tax revenue. Okonkwo (2018) recommends that the government tighten tax collection methods and regularly evaluate tax policies to maintain the country’s tax revenue. Since taxes boost economic growth and boost taxes in emerging economies, the government should implement effective tax collection measures. The importance of the paper lies in the fact that fluctuations in tax revenues are an important cause of negative changes in GDP in the long run.