会计职业倦怠研究回顾与展望

会计职业倦怠研究是应用心理学在会计职业领域的拓展,国外学者从概念结构、影响因素、影响后果、干预策略等方面,对会计职业倦怠进行了深入研究。我国学者对此问题的研究很少,在建立会计职业倦怠的概念框架、细化影响因素、创新研究方法、探究会计职业倦怠判定标准、寻求有效干预措施等方面都有很多研究机会。

Review of Researches on Professional Burnout in Accounting

The research on professional burnout in accounting is an application of applied psychology in the field of accounting occupation.But in China,little explicit recognition of this topic appears to exist in the psychology and accounting literatures.This paper reviews the achievements and progress made in the foreign studies on professional burnout in accounting,including the conceptualization and measurement,the antecedents and consequences,the intervention strategies,and the characteristic issues of burnout.Finally,the article points out that we have great research opportunities to establish concept framework,particularize antecedents,innovate research method,explore judgment criteria and look for effective intervention strategies for professional burnout in accounting.