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The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources.

ABSTRACT: The main activity of the accountant is the preparation and audit of the financial information of a company. The subjective well-being of the accountant is important to ensure a balanced professional judgment and to offer a positive image of the profession in the face of the incorporation and retention of talent. However, accountants are subjected to intense pressures that affect their well-being in the performance of their tasks. In this paper, the job demands-resources theoretical framework is adopted to analyze the relationships between job demands, job resources, and the subjective well-being of a large sample of 739 accounting experts at the European level. Applying a structural equations model, the results confirm, on the one hand, the direct effects provided in the theoretical framework and, on the other, a new mediating role of job demands-subjective well-being relationship resources.

SUBMITTER: Molina-Sanchez H

PROVIDER: S-EPMC6747378 | biostudies-literature | 2019 Aug

REPOSITORIES: biostudies-literature

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The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources.

Molina-Sánchez Horacio H Ariza-Montes Antonio A Ortiz-Gómez Mar M Leal-Rodríguez Antonio A

International journal of environmental research and public health 20190823 17

The main activity of the accountant is the preparation and audit of the financial information of a company. The subjective well-being of the accountant is important to ensure a balanced professional judgment and to offer a positive image of the profession in the face of the incorporation and retention of talent. However, accountants are subjected to intense pressures that affect their well-being in the performance of their tasks. In this paper, the job demands-resources theoretical framework is ...[more]

PMID: 31450863

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