FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3122018317> ?p ?o ?g. }

• W3122018317 startingPage "97" @default.
• W3122018317 abstract "ABSTRACTThis study examines the effectiveness of two burnout mitigation strategies (flexible work arrangement and stress management training) on auditors' job outcomes. Burnout is characterized by emotional exhaustion, reduced personal accomplishment, and depersonalization. It has negative impacts on individual auditor's job outcomes. The study employs a 2x2-between-subject experimental design with the participants of 48 accounting students as novice auditors. The experimental treatments were flexible vs. standard work arrangement and training vs. no training of management stress. The results showed that flexible work arrangements and training of management stress effectively reduces negative effects of burnout on auditor outcomes. Auditors in the group with flexible work arrangements and training of management stress have the highest job satisfaction and performance, and the lowest turnover intention.JEL: M42KEYWORDS: Burnout, Flexible Work Arrangement, Training of Management StressINTRODUCTIONAuditors face job pressures brought on by the demands for precision and professional skepticism of their responsibility to produce a high quality audit report. Jones, Norman, and Wier (2010) argue several attributes related to auditors' career may lead to a difficult situation creating a stressful working environment. For example when auditors are in the busy season working for more than ten hours per day, in a limited time period for several months causes stress. During their busy time, auditors often work on simultaneous assignments with short deadlines. This condition gives rise to a responsibility conflict of job, family, and other personal activities (Fogarty, Singh, Rhoads and Moore, 2000; Sanders, Fulks and Knoblett, 1995). Burnout is a form of stress experienced by the auditors that has got attention from previous studies with analyses of some factors of its antecedents or consequences (Fogarty et al., 2000; Goolsby, 1992; Schutz dan Syverud, 1999). Burnout is a psychological phenomenon characterized by three related symptoms, such as emotional exhaustion, reduced personal accomplishment, and depersonalization (Fogarty et al., 2000). Furthermore, several studies related to burnout in accounting field have been done, including, burnout symptoms occurred in auditors' profession (Rose, 1983 and Sanders, 1998), internal audit (Kusel and Deyoub, 1983), and management accounting (Figler, 1980).The empirical evidence from previous research shows that burnout has effects on dysfunctional behavior of auditors that result in substantial inefficiency on either organization or individual, such as turnover intention, absenteeism, and lower productivity (Jackson and Maslach, 1982; Leiter and Maslach, 1988; and Shirom, 1989). Fogarty et al. (2000), Murtiasri and Ghozali (2006), and Jones at el. (2010) documented that burnout mediates a relationship between job stressor consisting of role conflict, role ambiguity, and role overload, and job outcomes consisting of job performance, job satisfaction, and turnover intention. The increase of pressure on antecedent factor (job stressor) will increase the burnout intensity and then will result in diminished job outcomes of auditors. Nevertheless, those studies have not considered the factors which may mitigate burnout for increasing auditors' outcomes.Goolsby (1992) uses role stress theory to identify ways to mitigate burnout conditions in marketing organizations. Mitigating burnout through a burnout-coping strategy could be done by intrinsic support (controlling character or condition of an individual) and extrinsic support (creating organizational and social environment). Jones et al. (2010) argue that a healthy individual life is an intrinsic support that could be used as a mechanism to prevent burnout. However, that mechanism tends to originate from the individual side of an auditor and is out of the public accounting firm's control. Thus, not all auditors have this kind of intrinsic support. …" @default.
• W3122018317 created "2021-02-01" @default.
• W3122018317 creator A5031878891 @default.
• W3122018317 creator A5072087732 @default.
• W3122018317 date "2013-01-01" @default.
• W3122018317 modified "2023-09-23" @default.
• W3122018317 title "Flexible Working Arrangement and Stress Management Training in Mitigating Auditor's Burnout: An Experimental Study" @default.
• W3122018317 hasPublicationYear "2013" @default.
• W3122018317 type Work @default.
• W3122018317 sameAs 3122018317 @default.
• W3122018317 citedByCount "5" @default.
• W3122018317 countsByYear W31220183172013 @default.
• W3122018317 countsByYear W31220183172015 @default.
• W3122018317 countsByYear W31220183172016 @default.
• W3122018317 countsByYear W31220183172017 @default.
• W3122018317 crossrefType "journal-article" @default.
• W3122018317 hasAuthorship W3122018317A5031878891 @default.
• W3122018317 hasAuthorship W3122018317A5072087732 @default.
• W3122018317 hasConcept C121955636 @default.
• W3122018317 hasConcept C127413603 @default.
• W3122018317 hasConcept C140181557 @default.
• W3122018317 hasConcept C143916079 @default.
• W3122018317 hasConcept C144133560 @default.
• W3122018317 hasConcept C15744967 @default.
• W3122018317 hasConcept C162324750 @default.
• W3122018317 hasConcept C18762648 @default.
• W3122018317 hasConcept C187736073 @default.
• W3122018317 hasConcept C199521495 @default.
• W3122018317 hasConcept C2778476105 @default.
• W3122018317 hasConcept C2779229956 @default.
• W3122018317 hasConcept C70410870 @default.
• W3122018317 hasConcept C75630572 @default.
• W3122018317 hasConcept C77805123 @default.
• W3122018317 hasConcept C78519656 @default.
• W3122018317 hasConcept C88519622 @default.
• W3122018317 hasConceptScore W3122018317C121955636 @default.
• W3122018317 hasConceptScore W3122018317C127413603 @default.
• W3122018317 hasConceptScore W3122018317C140181557 @default.
• W3122018317 hasConceptScore W3122018317C143916079 @default.
• W3122018317 hasConceptScore W3122018317C144133560 @default.
• W3122018317 hasConceptScore W3122018317C15744967 @default.
• W3122018317 hasConceptScore W3122018317C162324750 @default.
• W3122018317 hasConceptScore W3122018317C18762648 @default.
• W3122018317 hasConceptScore W3122018317C187736073 @default.
• W3122018317 hasConceptScore W3122018317C199521495 @default.
• W3122018317 hasConceptScore W3122018317C2778476105 @default.
• W3122018317 hasConceptScore W3122018317C2779229956 @default.
• W3122018317 hasConceptScore W3122018317C70410870 @default.
• W3122018317 hasConceptScore W3122018317C75630572 @default.
• W3122018317 hasConceptScore W3122018317C77805123 @default.
• W3122018317 hasConceptScore W3122018317C78519656 @default.
• W3122018317 hasConceptScore W3122018317C88519622 @default.
• W3122018317 hasIssue "1" @default.
• W3122018317 hasLocation W31220183171 @default.
• W3122018317 hasOpenAccess W3122018317 @default.
• W3122018317 hasPrimaryLocation W31220183171 @default.
• W3122018317 hasRelatedWork W1582071424 @default.
• W3122018317 hasRelatedWork W1977819950 @default.
• W3122018317 hasRelatedWork W2014454600 @default.
• W3122018317 hasRelatedWork W2066199611 @default.
• W3122018317 hasRelatedWork W2072477319 @default.
• W3122018317 hasRelatedWork W2140976637 @default.
• W3122018317 hasRelatedWork W2216361429 @default.
• W3122018317 hasRelatedWork W2277946777 @default.
• W3122018317 hasRelatedWork W2290151270 @default.
• W3122018317 hasRelatedWork W2365734259 @default.
• W3122018317 hasRelatedWork W2389221407 @default.
• W3122018317 hasRelatedWork W24305198 @default.
• W3122018317 hasRelatedWork W2482157617 @default.
• W3122018317 hasRelatedWork W2795130544 @default.
• W3122018317 hasRelatedWork W2806892732 @default.
• W3122018317 hasRelatedWork W2890921730 @default.
• W3122018317 hasRelatedWork W2899721884 @default.
• W3122018317 hasRelatedWork W2900313918 @default.
• W3122018317 hasRelatedWork W2955098740 @default.
• W3122018317 hasRelatedWork W3021872032 @default.
• W3122018317 hasVolume "5" @default.
• W3122018317 isParatext "false" @default.
• W3122018317 isRetracted "false" @default.
• W3122018317 magId "3122018317" @default.
• W3122018317 workType "article" @default.