The Impact of Role Stress on Job Outcomes in Auditing Profession: With the Mediating Effect of Job Burnout, Psychological Well-Being, Mental Vitality and Flexibility
Subject Areas : Industrial
Mohammad Nazaripour
1
,
Babak Zakizadeh
2
1 - Assistant Prof., Accounting Department, Hazrat_e Masoumeh University (HMU), Qom, Iran
2 - Business Management, Young Researchers and Elite Club, Abadan Branch, Islamic Azad University, Abadan, Iran
Keywords: role stress, job burnout, psychological well-being, vitality, flexibility, job Outcomes, auditors,
Abstract :
The purpose of this study was to investigate the impact of role stressors on job outcomes in the auditing profession with the mediating effect of job burnout, psychological well-being, mental vitality and flexibility. In terms of the method, this study was descriptive-correlation and structural equation modeling. The statistical population of this study included auditors working in audit firms. The period of research data collection was the first half of 2022. Sample size is 170 auditors. The required data was collected through a questionnaire. The current study includes 10 variables. Variables of role conflict and ambiguity, overload, job burnout, psychological well-Being, vitality, flexibility, job satisfaction, and desire to leave were measured respectively through the scales developed by (Rizzo, House & Lirtzman, 1970), (Beehr, Walsh, & Taber, 1976), (Maslach, 1982), (Diener, Emmons, Larsen, 1985), (Ryan & Frederick, 1997), (Rothausen, 1994), (McNichols, Stahl, & Manley, 1978), and (Chatman, 1991). Research data has been analyzed using structural equation modeling. The research findings show that role stressors (ambiguity, conflict and overload) have a positive and significant effect on job burnout (P>0.05). Job burnout also has a negative and significant effect on psychological well-being (P>0.05). Vitality and flexibility have a positive and significant effect on psychological well-being (P>0.05). In addition, psychological well-being has a positive and significant effect on job satisfaction and job performance (P>0.05), and a negative and significant effect on the turnover intentions (P>0.05). On the other hand, vitality and flexibility variables have no significant effect on job performance and desire to leave (P>0.05).
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