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The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: a structural equation modelling approach
Authors:Vincent K Chong  Gary S Monroe
Affiliation:1. UWA Business School, The University of Western Australia, Crawley, WA, Australia;2. School of Accounting, The University of New South Wales, Sydney, NSW, Australia
Abstract:This paper examines the impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions. A questionnaire was completed by 368 junior accountants working in public accounting firms. Our results suggest that role ambiguity, role conflict and job‐related tension are important antecedents for job burnout. Role ambiguity and role conflict initially influence employees' perceived levels of job‐related tension, and job‐related tension is associated to job burnout, which, in turn, decreases employees' levels of job satisfaction and organisational commitment. Dissatisfied and uncommitted employees are more likely to seek alternative employment.
Keywords:Job burnout  Turnover intentions  Role ambiguity  Role conflict  Job‐related tension stress  Organisational commitment  Job satisfaction
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