An examination of work-life balance perspectives of accountants

Smith, Katherine Taken; Smith, L. Murphy; Brower, Tracy R.

doi:10.1504/ijca.2011.042929

Cited by 16 publications

(18 citation statements)

References 14 publications

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“…The accounting industry is known for excessive work hours, required evening networking events, obligated travel, and various client obligations, which can hinder an employee's ability to manage work and family commitments (Whiting, Gammie, Herbohn, & Cahan, 2015). The excessive work hours may result from fluctuating accounting standards, rigorous financial statement and tax deadlines, advancements in technologies, and changes to the tax laws that affect accountants' workloads (Smith, Smith, & Brower, 2011). In turn, these various work-related stresses may restrict accountants' abilities to manage their work and family responsibilities independently.…”

Section: Family-friendly Policies and Challenges For Accountantsmentioning

confidence: 99%

The Relationship Between Family-Friendly Workplace Policies and Accountant Turnover

2022

JOP

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Prolonged high turnover rates have caused a shortage of accountants; unfortunately, managers have not successfully taken action to avoid these circumstances. Reducing the high turnover is necessary for accountant managers to replenish the accountant shortage, reduce turnover costs, and protect the accounting industry's reputation for supporting its employees. Grounded in the social exchange theory, the purpose of this quantitative correlational study was to examine the relationship between three familyfriendly policies, childcare support, alternative work schedules, and work-family culture and accountant turnover intention. The participants comprised of 185 accountants who responded to the NSCW questionnaire. The results of the multiple regression analyses were significant, indicating that formal and informal family-friendly policies were significantly related to turnover intention. Further, demographic subgroups displayed different relationships between variables.

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Section: Family-friendly Policies and Challenges For Accountantsmentioning

confidence: 99%

The Relationship Between Family-Friendly Workplace Policies and Accountant Turnover

2022

JOP

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“…Telecommuting can offset possible domestic conflicts due to working overtime (Ojala et al, 2014). According to Smith et al (2011), holiday work hours can be defined as any holidays on a work schedule. University students like the presence of holidays within their working schedule (Smith et al, 2016).…”

Section: Students' Perceptions Of Work-life Balancementioning

confidence: 99%

“…University students have started to be aware of work–life balance's importance (Smith et al , 2016). According to Smith et al (2011), university students think work–life balance is crucial in making career decisions. Work–life balance has four essential elements: flexible work hours, job sharing, telecommuting and holiday work hours (Smith et al , 2016).…”

Section: Review Of Literature and Hypotheses Developmentmentioning

confidence: 99%

Accounting students' perceptions of work–life balance, accounting career image and intention to pursue accounting careers

Hatane

Emerson

Soesanto

et al. 2021

HESWBL

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PurposeThe purpose of this study is to discover the impact of work–life balance on the intention to pursue accounting careers through accounting career image.Design/methodology/approachThe study managed to collect 693 closed questionnaires, using the five-point Likert Scale, from accounting students in several universities in Java, Sulawesi and Kalimantan, as the three most densely populated islands in Indonesia. The research model is analysed using partial least square method as a part of structural equation modelling.FindingsThere are positive and significant influences between work–life balance and the intention to pursue accounting career when supported by accounting career image. The positive perception of accounting career image motivates accounting students to pursue accounting careers. Accounting students argue that attaining a balance between work and personal life can improve positive perceptions of accounting careers, which drive them to pursue a career in accounting. Work–life balance is an essential factor due to the fact that it can, directly and indirectly, affect the intention to pursue accounting careers. In addition, positive image of accounting profession is found to be able to strengthen the positive influence of the work–life balance to pursue accounting careers.Research limitations/implicationsFurther studies can continue along the line of this study as the intention to choose an accounting career can change from time to time. In addition, the generational difference may create a discrepancy in perception and orientation in choosing accounting careers. Therefore, future studies should consider a broader scope and more updated objects.Practical implicationsThe findings suggest that working experience is an essential part for accounting students in choosing accounting careers, and so higher education institutions need to consider including field work-practice in their curriculums. Companies are also expected to prioritise work–life balance since it will motivate accounting students to choose an accounting career.Originality/valueThis study investigates the link between work–life balance and decisions to pursue accounting careers through accounting students' perceptions in Indonesia. This study combines the influences of work–life balance and accounting career image on the intention to pursue accounting careers in one model, in which accounting career image is the mediating variable in the indirect link of work–life balance.

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“…The changes taking place in the accounting workplace are not merely cosmetic; they are real changes induced by global changes (Maclean & Ordonez, 2007). Heavy workloads and frequent changes in technology, tax legislation, business systems, and professional standards have all contributed to the changes in the professional lives of accountants and the skills required of them (Smith et al, 2011). These changes present challenges for new entrants who need to understand the accounting profession in order to prepare themselves for a successful career in the field.…”

Section: Literature Reviewmentioning

confidence: 99%

Pervasive skills and accounting graduates' employment prospects: Are South African employers calling for pervasive skills when recruiting?

Mhlongo

2020

Journal of Education

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In response to the pressures of globalisation and information technology, accounting practitioners are generally expected to demonstrate greater capacity in pervasive or generic skills. Universities offering accounting programmes in South Africa have revised accounting degree curricula to provide an added focus on pervasive skills. However, it remains unclear whether such interventions strengthen the position of accounting graduates in the job-seeking process, nor is it clear which of the many possible pervasive skills are relevant for employers. Through content analysis of online advertised accounting vacancies, this quantitative study sought to investigate whether employers do call for pervasive skills when recruiting accounting graduates and, if so, which of these skills are most sought after. The findings indicate that, indeed, employers generally specified pervasive skills, and that oral and written communication and critical thinking were the most sought-after of these skills for accounting-related employment in South Africa.

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An examination of work-life balance perspectives of accountants

Cited by 16 publications

References 14 publications

The Relationship Between Family-Friendly Workplace Policies and Accountant Turnover

The Relationship Between Family-Friendly Workplace Policies and Accountant Turnover

Accounting students' perceptions of work–life balance, accounting career image and intention to pursue accounting careers

Pervasive skills and accounting graduates' employment prospects: Are South African employers calling for pervasive skills when recruiting?

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