Purpose

This study aims to examine the relationship between job burnout, psychological well-being and intention to change occupation among accounting professionals. It focuses on the role of psychological well-being in explaining the link between job burnout and intention to change occupation.

Design/methodology/approach

Data were collected with the help of a structured questionnaire. The final sample includes 218 accounting professionals in the private sector. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling (SEM).

Findings

The results of this study show that job burnout has a positive impact on the intention to change occupation and a negative impact on psychological well-being. In addition, psychological well-being was found to mediate the relationship between job burnout and intention to change occupation.

Practical implications

This study provides important implications for accounting firms and recommends that they implement the necessary practices to increase the psychological well-being of accounting staff to reduce job burnout and intention to change occupation.

Originality/value

This work complements current studies in the field of accounting by highlighting the intermediary role of psychological well-being on the relationship between job burnout and intention to change profession among accounting professionals.

中文翻译：

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会计职业倦怠与转行意愿的关系：心理健康的中介作用

目的

本研究旨在探讨会计专业人员的工作倦怠、心理健康与转行意愿之间的关系。它重点关注心理健康在解释工作倦怠与改变职业意愿之间的联系中的作用。

设计/方法论/途径

数据是在结构化调查问卷的帮助下收集的。最终样本包括 218 名私营部门会计专业人士。为了测试本研究中的假设模型，使用 IBM AMOS ver26 来执行结构方程建模 (SEM)。

发现

本研究结果表明，工作倦怠对转行意愿有正向影响，对心理健康有负向影响。此外，心理健康被发现可以调节工作倦怠和换职业意愿之间的关系。

实际影响

这项研究为会计师事务所提供了重要的启示，并建议他们采取必要的做法来提高会计人员的心理健康，以减少工作倦怠和更换职业的意愿。

原创性/价值

这项工作通过强调心理健康在会计专业人员工作倦怠与转行意愿之间的关系中的中介作用，补充了会计领域的当前研究。