The Effects of Unethical Practices on the Burnout Level of Accounting Professionals and an Implementation in Bursa Province

Abstract

Burnout, which exacerbates both professional and social life, rendering individuals unable to perform their duties, is prevalent in the accounting profession due to various factors such as the multitude of interactions, intensive work pace, and the intellectually demanding nature of the profession. Given the inherent structure of the profession, burnout experienced by accounting professionals is a significant issue affecting many stakeholders, necessitating an evaluation of the factors contributing to this condition. Among these factors are unethical practices encountered within the profession. Accounting professionals frequently face ethical dilemmas due to their responsibilities towards all related parties. This study, prepared to determine the extent to which unethical practices encountered in their professional lives affect the burnout levels of accounting professionals, involved surveying CPAs and analyzing the data using the SPSS software package. The analysis revealed that accounting professionals primarily experience a decrease in personal accomplishment when faced with unethical practices, followed by emotional exhaustion to a lesser extent, yet do not exhibit depersonalization towards their profession.