Why Do Internal Auditors Burnout? An Investigation of Individual and Organizational Explanations

Posted: 28 Mar 2000

See all articles by Lawrence P. Kalbers

Lawrence P. Kalbers

Loyola Marymount University

Timothy J. Fogarty

Case Western Reserve University - Department of Accountancy

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

Kalbers, Lawrence P. and Fogarty, Timothy J., Why Do Internal Auditors Burnout? An Investigation of Individual and Organizational Explanations (February 22, 2000). Available at SSRN: https://ssrn.com/abstract=213608

Lawrence P. Kalbers

Loyola Marymount University ( email )

7900 Loyola Boulevard
Los Angeles, CA 90045
United States
310-338-2758 (Phone)
310-338-3000 (Fax)

HOME PAGE: http://myweb.lmu.edu/lkalbers

Timothy J. Fogarty (Contact Author)

Case Western Reserve University - Department of Accountancy ( email )

Cleveland, OH 44106-7235
United States
216-368-3938 (Phone)
216-368-4776 (Fax)

Do you have negative results from your research you’d like to share?

Paper statistics

Abstract Views
2,046
PlumX Metrics