An Examination of Work-Life Balance Perspectives of Accountants

International Journal of Critical Accounting, Forthcoming

31 Pages Posted: 25 Aug 2008 Last revised: 8 Sep 2010

See all articles by Katherine Taken Smith

Katherine Taken Smith

Texas A&M University-Corpus Christi-College of Business

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting

Tracy Rebecca Brower

Texas A&M University

Date Written: September 6, 2010

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.

Keywords: work-life balance, accounting profession

JEL Classification: M41

Suggested Citation

Smith, Katherine Taken and 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: https://ssrn.com/abstract=1247762

Katherine Taken Smith

Texas A&M University-Corpus Christi-College of Business ( email )

6300 Ocean Drive
Corpus Christi, TX 78412
United States

Murphy Smith (Contact Author)

Texas A&M University-Corpus Christi-Department of Accounting ( email )

6300 Ocean Dr
Corpus Christi, TX 78412
United States

Tracy Rebecca Brower

Texas A&M University ( email )

Langford Building A
798 Ross St.
College Station, TX 77843-3137
United States

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