Antecedents and Consequences of Burnout in Accounting: Beyond the Role Stress Model

Posted: 21 Oct 1997

See all articles by Timothy J. Fogarty

Timothy J. Fogarty

Case Western Reserve University - Department of Accountancy

Jagdip Singh

Case Western Reserve University - Department of Marketing and Policy Studies

Gary K. Rhoads

Brigham Young University - J. Willard and Alice S. Marriott School of Management

Ronald K. Moore

Bemidji State University - Department of Accounting

Date Written: August 1997

Abstract

The burnout condition of employees is a well-known phenomenon in psychology and several applied business disciplines. Despite some degree of recognition in the practice community, little explicit academic accounting recognition of this topic appears to exist. This paper introduces the burnout construct by showing that it has not been captured by other concepts in the literature. In addition to hypothesizing that burnout is directly related to several behavioral and attitudinal outcomes in public accounting practice, this paper proposes that burnout mediates the impact of role stressors on those outcomes. Within a national sample of accountants, the burnout condition is found to negatively affect satisfaction and performance and to positively affect turnover intentions. Furthermore, burnout partially mediated the influence of role conflict, role ambiguity and role overload on those outcomes. To some extent, burnout is capable of separating the functional and dysfunctional aspects of the role stressors on job outcomes.

JEL Classification: M49

Suggested Citation

Fogarty, Timothy J. and Singh, Jagdip and Rhoads, Gary K. and Moore, Ronald K., Antecedents and Consequences of Burnout in Accounting: Beyond the Role Stress Model (August 1997). Available at SSRN: https://ssrn.com/abstract=37387

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)

Jagdip Singh

Case Western Reserve University - Department of Marketing and Policy Studies ( email )

Cleveland, OH 44106
United States

Gary K. Rhoads

Brigham Young University - J. Willard and Alice S. Marriott School of Management ( email )

Provo, UT 84602
United States

Ronald K. Moore

Bemidji State University - Department of Accounting

1500 Birchmont Drive NE
Bemidji, MN 56601-2699
United States

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

Paper statistics

Abstract Views
4,029
PlumX Metrics