Why Do Internal Auditors Burnout? An Investigation of Individual and Organizational Explanations
Posted: 28 Mar 2000
Date Written: February 22, 2000
Abstract
The burnout condition of employees?characterized by three interrelated symptoms of emotional exhaustion, reduced personal accomplishment and depersonalization?is a well-known phenomenon in psychology and several applied business disciplines. Following persistent recognition in the practice community, academic recognition of this topic has begun to appear in the accounting literature. Prior research in accounting has shown that burnout among internal auditors is a serious concern for both individuals and their employers. However, the antecedents of the burnout condition have not been identified. This paper offers evidence that the burnout condition is directly related to one behavioral and one attitudional construct pertaining to the individual auditor. Specifically, individuals who perceived that they possessed a better and more robust skill set were less likely to be burned out. Secondly, individuals with an internal locus of control were not as likely to report burnout symptoms. In addition, this research links organizational conditions to burnout. Internal auditors that express greater trust in their companies are less likely to experience burnout. This paper adds vital components to an evolving appreciation of the psychosocial environment of internal auditing at the time of great change to this practice segment. Implications for the management of human resources in this area are included.
JEL Classification: M49
Suggested Citation: Suggested Citation