Role Stress and Job Outcomes in Public Accounting: Have the Gender Experiences Converged?

Jones, Ambrose; Guthrie, Cynthia P.; Iyer, Venkataraman M.

doi:10.1108/s1475-1488(2012)0000015007

Cited by 14 publications

(15 citation statements)

References 39 publications

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“…Each role stressor (role ambiguity, role conflict and role overload) increases the risk of job burnout, which, in turn, leads to higher turnover intentions. Subsequent to , most accounting studies that examine turnover using role theory include job burnout in their models (Almer and Kaplan, 2002;Chong and Monroe, 2015;Jones et al, 2010;Jones et al, 2012;Smith et al, 2007;[2]. In general, empirical results support burnout as a mediator although the evidence is conflicting at times.…”

Section: Burnoutmentioning

confidence: 99%

Turnover in public accounting firms: a literature review

Nouri

Parker²

2020

MAJ

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Purpose This paper reviews and synthesizes the extensive literature that investigates turnover in public accounting firms. Design/methodology/approach This paper initially identifies turnover studies by searching two commonly used business databases, ABI and Business Source. Subsequently, references in these studies are examined. Over 100 published studies of accounting firms are identified. Findings Prior turnover studies can be classified by the underlying theory: psychological attachment; role theory; mentoring; and organizational justice. Using these theories, prior research has examined a wide variety of issues such as the role of gender in turnover. Practical implications Turnover is a significant and long-term problem in accounting firms. Practitioners and researchers have long noted that firms lose the costs of training employees who leave the firm. Recently, many in the auditing field have recognized that employee turnover may reduce audit quality. This paper summarizes prior turnover research, which may provide guidance to future researchers and managers of accounting firms. Originality/value This study fills a void in the accounting literature, which is missing a comprehensive and up to date review of prior studies of turnover in accounting firms. Opportunities for future research are also explored. While much has been learned, some theoretical and methodological issues remain unresolved.

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Section: Burnoutmentioning

confidence: 99%

Turnover in public accounting firms: a literature review

Nouri

Parker²

2020

MAJ

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“…These fundamental changes to the role of local government internal auditors may potentially induce role conflict and role ambiguity among them. Results of previous studies show that role conflict and role ambiguity occur in external auditors in public accounting firms in Australia (Chong and Monroe, 2015), United States (Jones et al, 2012;Jones et al, 2010;Viator, 2001), Thailand (Ussahawanitchakit, 2008), and New Zealand (Fisher, 2001). Results of previous studies also show that role conflict and role ambiguity occurs in internal auditors in companies listed on the Malaysian stock exchange (Aghghaleh et al, 2014;Ahmad and Taylor, 2009) and internal auditors who are members of the American Institute of Certified Public Accountants (Larson, 2004).…”

Section: Introductionmentioning

confidence: 96%

Role Conflict and Role Ambiguity on Local Government Internal Auditors: The Determinant and Impacts

Novriansa

Riyanto

2016

JIEB

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“…Fogarty et al (2000) sought to formulate a model specifically for the accounting profession and found that burnout is the key mediating variable between three role stressors (role conflict, role ambiguity and role overload) and three critical job outcomes (job satisfaction, job performance and turnover intentions). In this model, Fogarty et al (2000) found that these role stressors serve as antecedents to burnout, and this has been demonstrated in numerous other accounting burnout studies (Chong and Monroe, 2015; Jones et al , 2012; Hsieh and Wang, 2012; Jones et al , 2010; Law et al , 2008; Sweeney and Summers, 2002).…”

Section: Introductionmentioning

confidence: 89%

“…Based on prior accounting burnout research, the following control variables were assessed in the sample: firm, role, gender, functional area (audit, tax or advisory) and marital status. Gender differences are worthy of inclusion, as recent studies have examined whether males and females experience job burnout differently (Guthrie and Jones, 2012; Jones et al , 2012) and have also emphasized the importance of examining gender in accounting research (Khlif and Achek, 2017).…”

Section: Methodsmentioning

confidence: 99%

Conflict management style and exhaustion in public accounting

Cooper

Knight

Frazier

et al. 2019

MAJ

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Purpose As exhaustion is a core dimension of job burnout, the purpose of this paper is to demonstrate that individual perceptions of supervisor conflict management style (collaborative, dominating and avoidant) are antecedents of role stressors (role conflict, role ambiguity and role overload) in public accounting exhaustion. Design/methodology/approach Survey results from a sample of 208 public accountants from six firms in upstate New York are used to test the conceptual model using regression and mediation techniques. Findings The findings indicate that perceptions of collaborative and dominating conflict management styles are important antecedents to the role stressors that precede exhaustion in public accounting. The findings also indicate that collaborative and dominating management styles have an indirect effect on exhaustion through both role conflict and role overload. Research limitations/implications The sample was taken from six accounting firms in one geographic area of the USA and may not be representative of all public accountants. As a result, generalizability may be limited. Theoretical implications include expansion of the existing public accounting exhaustion model to incorporate individual perceptions of conflict management styles as antecedents to role stressors, and consequently to demonstrate the indirect effects of these conflict management styles on exhaustion. Practical implications This study’s findings provide practitioners with insight regarding conflict management styles, specifically which ones have a positive versus negative effect on role stressors. This can be considered in hiring, training and promotion decisions in firms’ efforts to reduce exhaustion. Originality/value This augmentation of the existing public accounting exhaustion model is unique, as prior research has not examined individual perceptions of conflict management style. This not only enriches the model but also is actionable by public accounting firms seeking to mitigate exhaustion.

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Role Stress and Job Outcomes in Public Accounting: Have the Gender Experiences Converged?

Cited by 14 publications

References 39 publications

Turnover in public accounting firms: a literature review

Turnover in public accounting firms: a literature review

Role Conflict and Role Ambiguity on Local Government Internal Auditors: The Determinant and Impacts

Conflict management style and exhaustion in public accounting

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