The impact of job burnout on job satisfaction and intention to change occupation among accountants: The mediating role of psychological well – being

Abstract

The authors realized the alarming situation of burnout in the work of young people today, especially in the field of accounting and auditing, through articles such as the article about an Indian auditor who was exhausted after a few months of working as an audit assistant. Therefore, the authors decided to conduct a research on the topic "The impact of job burnout of accountants and auditors' on job satisfaction and intention to change occupation: the mediating role of psychological well-being". The factors studied include: job burnout (JB), job satisfaction (JS), Intention to change occupation (IC), Psychological well-being (PW). The theoretical foundation of the topic is based on the Job demands-resources model; Maslow's Hierarchy of Needs; Expectancy Theory. The research was analyzed based on 126 data samples from accountants and auditors of companies in HCM City. Data analysis was performed on SMART PLS 4.0 software with 5 research hypotheses. The research results accepted all 5 hypotheses, in which the strongest negative impact was the impact of Job burnout (JB) on Psychological well-being (PW) with a coefficient of 0.696 (H3). The strong negative impact of Job burnout (JB) on Job satisfaction (JS) with a coefficient of 0.562 (H1). Job burnout has a medium negative impact on Intention to change occupation (IC), so we can see that although in a state of exhaustion at work, it is not certain that accountants and auditors will definitely relocate or intend to leave their jobs. In addition, psychological health has a medium positive impact on job satisfaction and a medium negative impact on intention to change careers. And in this study, the mediating role of Psychological well-being stands out with a strong impact on the interaction of JB on IC and JB on JS. The above research results are the basis for managers to make judgments as well as propose appropriate solutions and policies to reduce employee turnover and improve job satisfaction. Furthermore, managers will focus on employee mental health to be able to build and develop a suitable working environment.