Author(s)

Tanya HaddadFollow

Date

12-2017

Department

Graduate School of Business

Degree

Doctor of Business Administration (DBA)

Chair

Eric Richardson

Keywords

Burnout, California, Certified Public Accountants, Job Satisfaction

Disciplines

Accounting | Business | Business Administration, Management, and Operations | Organizational Behavior and Theory | Other Business

Abstract

Burnout in accounting is a significant problem that has numerous impacts on organizational effectiveness. Job burnout is the result of prolonged exposure to workload pressure and excessive job demands. As accounting professionals work in a fast-paced and regulated environment, it is important to better understand whether burnout is related to job dissatisfaction within the industry. Employee dissatisfaction can adversely affect organizational change, impacting job performance, turnover intentions, and work attitudes. Organizations need to recognize the negative impacts of burnout in accounting and address ways to increase job satisfaction and workplace productivity. The purpose of this quantitative research was to investigate the relationship between perceived burnout and job satisfaction in Certified Public Accountants (CPAs) in California. Survey data were collected using Maslach’s Burnout Inventory and the Minnesota Satisfaction Questionnaire, and correlational analysis was used to examine the relationship between the three dimensions of burnout and job satisfaction. The results of this research support earlier research, indicated by a statistically significant negative relationship between exhaustion and job satisfaction, and also between cynicism and job satisfaction. The results further indicated a statistically significant positive relationship between perceived professional efficacy and job satisfaction. This research may encourage organizational leaders to implement business policies that promote human resource management practices designed to alleviate burnout, improve job satisfaction, and promote retention of CPAs.

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