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An Examination of Work-Life Balance Perspectives of Accountants


Katherine Taken Smith


Murray State University - College of Business

Murphy Smith


Murray State University - College of Business

Tracy Rebecca Brower


Texas A&M University

September 6, 2010

International Journal of Critical Accounting, Forthcoming

Abstract:     
Finding the balance between career and personal life has always been a challenge for working people. Work-life balance refers to people spending sufficient time at their jobs while also spending adequate time on other pursuits, such as family, hobbies, and community involvement. This study addresses two research questions. The first examines the importance people place on work-life balance. The second considers whether gender differences are associated with work-life balance. Data for analysis was obtained via a survey of future accountants (students near graduation); results indicate that work-life balance is very important in career decisions. Findings reveal that a healthy work-life balance is associated with job satisfaction, job performance, and ethical decision-making. Maslow's hierarchy theory and McClelland’s motivational needs theory provide theoretical support for understanding people’s motivation to achieve a healthy work-life balance. Gender theory and related research provide theoretical support why differences exist between male and female accountants’ perspectives. The study also reviews what current accounting professionals are doing to improve their work-life balance.

Number of Pages in PDF File: 31

Keywords: work-life balance, accounting profession

JEL Classification: M41

Accepted Paper Series


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Date posted: August 25, 2008 ; Last revised: September 8, 2010

Suggested Citation

Smith, Katherine Taken, Smith, Murphy and Brower, Tracy Rebecca, An Examination of Work-Life Balance Perspectives of Accountants (September 6, 2010). International Journal of Critical Accounting, Forthcoming. Available at SSRN: http://ssrn.com/abstract=1247762

Contact Information

Katherine Taken Smith
Murray State University - College of Business ( email )
351 Business Building
Murray, KY 42071-3314
United States
Murphy Smith (Contact Author)
Murray State University - College of Business ( email )
109 Business Building
Murray, KY 42071-3314
United States
270-809-4181 (Phone)
Tracy Rebecca Brower
Texas A&M University ( email )
Department of Statistics
College Station, TX 77843-4353
United States
Feedback to SSRN (Beta)


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