بررسی نقش فرسودگی شغلی در رابطه بین استرس و عملکرد شغلی حسابرسان

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی کارشناسی ارشد حسابداری دانشگاه بین‌المللی امام رضا (ع)

2 استادیار حسابداری دانشگاه فردوسی مشهد

چکیده

مقدمه: استرس و فرسودگی شغلی از جمله خطرهای شغلی است که در سال‌های اخیر مورد توجه قرار گرفته است. از این رو، پژوهش حاضر با هدف پوشش این بُعد از دانش حسابرسی به بررسی اثرات ناشی از استرس شغلی بر عملکرد حسابرسان با توجه به اثر میانجی فرسودگی شغلی پرداخته است.
روش پژوهش: این پژوهش از نوع توصیفی-همبستگی است که جامعه آماری آن را کلیه حسابرسان شاغل در مؤسسات حسابرسی در سطح کشور از جمله سازمان حسابرسی در سال 1393 در بر می‌گیرد و نمونه پژوهش شامل 213 مشاهده منتخب از این جامعه است. ابزار مورد استفاده پژوهش تلفیقی از سه پرسش‌نامه در زمینه استرس شغلی، فرسودگی شغلی و عملکرد شغلی است. داده‌ها با بکارگیری نرم‌افزارهای SPSS نسخه 21، Amos نسخه 21 و Excel نسخه 2010 از طریق الگوسازی معادلات ساختاری و ضریب همبستگی پیرسون مورد تحلیل قرار گرفت.
یافته‌ها: یافته‌های پژوهش نشان‌دهنده وجود رابطه بین استرس شغلی، فرسودگی شغلی و عملکرد شغلی است. به عبارت دیگر، نتایج حاکی از تأیید ارتباطی مثبت و معنادار میان استرس شغلی با فرسودگی شغلی و تأیید رابطه منفی و معنادار میان فرسودگی شغلی با عملکرد شغلی حسابرسان است. هم‌چنین، رابطه منفی استرس شغلی با عملکرد شغلی از طریق متغیر میانجی فرسودگی شغلی مورد تأیید قرار گرفت.
نتیجه‌گیری: وجود رابطه بین استرس شغلی، فرسودگی شغلی و عملکرد شغلی مبین آن است که ارتقاء عملکرد یکی از پیامدهای مثبت کاهش استرس و فرسودگی شغلی است. از این رو، با توجه به اهمیت نقش استرس و فرسودگی شغلی بر عملکرد حسابرسان، پیشنهاد می‌شود که با کاهش عوامل استرس‌زای شغلی در محیط کار، موجبات ارتقاء عملکرد، بهبود کیفیت و سرانجام افزایش اعتبار حرفه حسابرسی در جامعه فراهم شود.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Role of Occupational Burnout on the Relationship between Stress and Job Performance of Auditors

نویسندگان [English]

  • Z. Marvian Hosseini 1
  • M. Lariye Dashte Bayaz 2
1 M. A. Student in Accounting, Imam Reza International University
2 Assistant Professor, Department of Accounting, Ferdowsi University of Mashhad
چکیده [English]

Introduction: Stress and occupational burnout are of occupational hazards, which have been taken into consideration in recent years. Hence, the present research by looking forward to cover this dimension of the audit knowledge examines the effects of job stress on auditors' performance according to the mediating effect of occupational burnout.
Method: This study is of a cross-correlation type which its statistical population consist of all auditors working in audit firms in Iran such as Audit Organization in the year 2014. And the sample of the research includes 213 observations selected from this population. The applied tool in this research has been consisted of a combination of three questionnaires in the field of job stress, occupational burnout, and job performance. The data were analyzed through Structural Equation Modeling and Pearson correlation coefficient by using SPSS Software Version 21, Amos Version 21, and Excel Version 2010.
Results: The results of the research indicate that there is a relationship between job stress, occupational burnout, and job performance. In other words, the results approve that there is a positive and significant relationship between job stress and occupational burnout, and also they confirm that there is a negative and significant relationship between occupational burnout and job performance of auditors. Moreover, it is proved that there is a negative relationship between job stress and job performance via the mediator variable of occupational burnout.
Conclusion: The existence of a relationship between job stress, occupational burnout, and job performance suggests that promoting performance is one of the positive consequences of decreasing stress and occupational burnout. Therefore, according to the important role of stress and occupational burnout on the performance of auditors, it is suggested that by decreasing the factors of job stressor in the working environment, the requirements for performance promotion, quality improvement, and at last, an increase of the credit of accounting society is provided.

کلیدواژه‌ها [English]

  • Audit Profession
  • Job Performance
  • Job Stress
  • Occupational Burnout
1      Rogelberg, S. G. and R. Reiter-Palmon (2007). “The Encyclopedia of Industrial and Organizational Psychology”, Available at: http://works.bepress.com/roni_reiter palmon/4. [Online] [9 February 2015]
2      Kalbers, L. P. and W. J. Cenker (2008). “The Impact of Exercised Responsibility, Experience, Autonomy, and Role Ambiguity on Job Performance in Public Accounting”, Journal of Managerial, Vol. 20, No. 3, pp. 327-347.
3      Vaez, S. A. and V. Ahmadi (2014). “Investigating the Relationship between Two Factors of Audit Fees and Auditor Change with Delay in Providing Audit Report of the Pharmaceutical Companies Listed on the Stock Exchange”, Journal of Health Accounting, Vol. 3, No. 2, pp. 77-95. [In Persian]
4      Fisher, R. T. (2001). “Role Stress, the Type A Behavior Pattern, and External Auditor Job Satisfaction and Performance”, Behavioral Research in Accounting, Vol. 13, No. 1, pp. 143-170.
5      Khajehpour, Gh. (Translator) (2006). Job Stress, 1sh Edition, Tehran: Baztab Publications.[In Persian]
6      Esmaili, Gh. (1999). “Stress: The New Age Disease”, HamshahriNewspaper, 2 December, Vol. 8, No. 1993, p. 12. [In Persian]
7      Parker, D. E. and T. A. Decotiis (1983). “Organizational Determinants of Job Stress”, Organizational Behavior and Human Performance, Vol. 32, No. 2, pp.160-177.
8      Edwards, D.; Bumard, P.; Coyle, D.; Fothergill, A.; and B. Hannigan (2000). “Stress and Burnout in Community Mental Health Nursing: A Review of the Literature”, Journal Psychiatr Ment Health Nurs, Vol. 7, No.1, pp. 7-14.
9      Kazmi, R.; Amjad, S.; and D. Khan (2008). “Occupational Stress and its Effect on Job Performance: A Case Study of Medical House Officers of District Abbotabad”, Journal of Ayub Medical College, Vol. 20, No. 3, pp. 135-139.
10  Montgomery, D. C.; Blodgett, J. G; and J. H. Barnes (1996). “A Model of Financial Securities Salespersons’ Job Stress”, The Journal of Services Marketing, Vol. 10, No. 3, pp. 21-38.
11  Jones, A. I.; Guthrie, C. P.; and V. M. Iyer (2012). “Role Stress and Job Outcomes in Public Accounting: Have the Gender Experiences Converged?”, Accounting Behavioral Research, Vol. 15, No. 1, pp. 53-84.
12  Rebele, J. E. and R. E. Michaels (1990). “Independent Auditors’ Role Stress: Antecedent, Outcome, and Moderating Variables”, Behavioral Research in Accounting, Vol. 2, No. 1, pp. 124-153.
13  DeZoort, F. T. and A. T. Lord (1997). “A Review and Synthesis of Pressure Effects Research in Accounting”, Journal of Accounting Literature, Vol. 16, No.1, pp. 28-86.
14  Wal, C. K.; May, T. G.; Ye, T. S.; Yuan, T. S.; and Y. Y. Mun (2013). “The Relationship between Work Stress and Auditors’ Job Performance”, M. A. Thesis in Accounting, University Tunku Abdul Rahman.
15  Campbell, M. C.; Sheridan, J. B.; and K. Q. Campbell (1988). “How do Accountants Cope With Stress?”, The Woman CPA, Vol. 50, No. 3, pp. 4-7.
16  Gaertner, J. F. and J. A. Ruhe (1981). “Job-Related Stress in Public Accounting: CPAs who are Under the Most Stress and Suggestions on how to Cope”, Journal of Accountancy, Vol. 151, No. 6, pp. 68-74.
17  Goolsby, J. R. (1992). “A Theory of Role Stress in Boundary Spanning Positions of Marketing Organizations”, Journal of the Academy of Marketing Science, Vol. 20, No. 2, pp. 155-164.
18  Kahn, R. L.; Wolfe, D. M; Quinn, R. P.; Snoek, J. D.; and R. A. Rosenthal (1964). “Organizational Stress: Studies in Role Conflict and Ambiguity”, Administrative Science Quarterly, Vol. 10, No. 1, pp. 125-129.
19  Fernet, C.; Gagné, M.; and S. Austin (2010). “When does Quality of Relationships with Coworkers Predict Burnout over Time? The Moderating Role of Work Motivation”, Journal of Organizational Behavior, Vol. 31, No. 8, pp. 1163-1180.
20  Maslach, C. and S. E. Jakson (1981). “The Measurement of Experienced Burnout”, Journal of Occupational Behavior, Vol. 2, No. 2, pp. 99-113.
21  Soltani, A. and M. Abedi (2011). “The Effect of Psychological Stress of Independent Auditors on the Quality of Audit Reports”, Journal of Financial Management and Accounting, No. 6, pp. 83-94. [In Persian]
22  Roghani Zadeh, N.; Vatanpur, M.; Sedigh Owraie, S. N.; Sharifi, V.; and M. Abbasi (2013). “Investigating the Prevalence of Job Burnout Syndrome and Its Related Factors with Dentists as the Faculty Members of Islamic Azad University of Tehran”, Journal of DentalMedicine, Vol. 25, No. 1, pp. 45-52. [In Persian]
23  Almer, E. D. and S. E. Kaplan (2002). “The Effects of Flexible Work Arrangements on Stressors, Burnout, and Behavioral Job Outcomes in Public Accounting”, Behavioral Research in Accounting, Vol. 14, No. 1, pp. 1-34.
24  Fogarty, T. J.; Singh, J.; Rhoads, G. K.; and R. K. Moore (2000). “Antecedents and Consequences of Burnout in Accounting: Beyond the Role Stress Model”, Behavioral Research in Accounting, Vol. 12, No. 1, pp. 31-67.
25  Halbesleben J. R. and W. M. Bowler (2007). “Emotional Exhaustion and Job Performance: The Mediating Role of Motivation”, Journal Appl Psychol, Vol. 92, No. 1, pp. 93-106.
26  Sweeney, J. T. and S. L. Summers (2002). “The Effect of the Busy Season Workload on Public Accountants”, Job Burnout Behavioral Research in Accounting, Vol. 14, No. 1, pp. 223-245.
27  Mahmoodabadi, H.; Rezaie, Gh.; and A. Gorgani Firouvzjah (2012). “Investigating the Effect of Organizational Justice on the Efficiency of Intellectual Property (A Case Study: Shiraz Faghihi Hospital)”, Journal of Health Accounting, Vol. 1, Nos. 2 and 3, pp. 72-84. [In Persian]
28  Rezaie, Gh.; Rezaie, H.;  Rezaie, L.; and F. Manouchehri (2012). “Investigating the Role of Management of Knowledge and Intellectual Property to Improve the Quality of Providing Services (A Case Study: Shiraz Faghihi Hospital)”, Journal of Health Accounting, Vol. 2, No. 1, pp. 20-34. [In Persian]
29  Cordes, C. L. and T. W. Dougherty (1993). “A Review and an Integration of Research on Job Burnout”, Academy of Management Review, Vol. 18, No. 4, pp. 621-656.
30  Ismail, M. I. and T. H. Tan (2011). “Identifying Work-Related Stress among Employees in the Malaysian Financial Sector”, World Journal of Management, Vol. 3, No. 2, pp. 229-243.
31  Hsieh, H. L.; Huang, L. C; and K. J. Su (2004). “Work Stress and Job Performance in the Hitech Industry: A Closer View for Vocational Education”, World Transactions on Engineering and Technology Education, Vol. 3, No. 1, pp. 17-34.
32  MohdNor, M. N. (2011). “Auditor Stress: Antecedents and Relationships to Audit Quality”, M. A. Thesis in Accounting, Edith Cowan University, School of Accounting, Finance and Economics.
33  Choo, F. (1995). “Auditors’ Judgment Performance under Stress: A Test of the Predicted Relationship by Three Theoretical Models”, Journal of Accounting, Auditing and Finance, Vol. 10, No. 3, 611-641.
34  Kelley, T. and L. Margheim (1990). “The Impact of Time Budget Pressure, Personality, and Leadership Variables on Dysfunctional Auditor Behavior”, Auditing, Vol. 9, No. 2, pp. 21-42.
35  Park, J. (2007). “Work Stress and Job Performance”, Perspectives on Labour and Income, Available at: http://www.statcan.gc.ca/pub/75-001-x/2007112/article/10466-eng.pdf. [Online] [25 January 2014].
36  Williams, E. S.; Konrad, T. R.; Scheckler, W. E.; Pathman, D.; Linzer, M; and J. McMurray (2001). “Understanding Physicians’ Intentions to Withdraw from Practice: The Role of Job Satisfaction, Job Stress, Mental and Physical Health”, Health Care Management Review, Vol. 26, No. 1, pp. 7-19.
37  Yousef, D. A. (2000). “Organizational Commitment: A Mediator of the Relationships of leadership Behavior with Job Satisfaction and Performance in a Non-Western Country”, Journal of Managerial Psychology, Vol. 15, No. 1, pp. 6-28.
38  Larson, L.; Meier, H; and P. Poznanski (2004). “Concepts and Consequences of Internal Auditor Job Stress”, Journal of Accounting and Finance Research, Vol. 12, No. 16, pp. 35-46.
39  Murtiasri, E. and I. Ghozali (2006). “Anteseden Dan Konsekuensi Burnout Pada Auditor: Pengembangan Terhadap Role Stress Model”, Thesis Program Studi Master Sains Akuntansi, Program Pascasam Pascasarjana Universitas Diponegoro.
40  Chen, J. C. and C. Silverthorne (2008). “The Impact of locus of Control on Job Stress, Job Performance and Job Satisfaction in Taiwan”, Leadership and Organization Development Journal, Vol. 29, No. 7, pp. 572-582.
41  Jones, A.; Norman, C. S.; and B. Wier (2010). “Healthy lifestyle as a Coping Mechanism for Role Stress in Public Accounting”, Behavioral Research in Accounting, Vol. 22, No. 1, pp. 21-41.
42  Makuyi, A. (2010). “Investigating the Role of Interface of Job Stressor Factors on the relationship between Locus of Control and Job Consequences of Accountants”, Hesabdar, No. 224, pp. 72-79. [In Persian]
43  Utami, I. and E. Nahartyo (2013). “The Effect of Type a Personality on Auditor Burnout: Evidence from Indonesia”, Global Journal of Business Research, Vol. 5, No. 2, pp. 89-102.
44  Wiryathi, N. M.; Rasmini, N. K.; and M. G. Wirakusuma (2014). “Influence of Role Stressors on Auditor’s Burnout With Emotional Intelligence As Moderating Variables”, E-Journal Ekonomi Dan Bisnis Universitas Udayana, Vol. 5, No. 3, pp. 227-244.
45  Chong, V. K. and G. S. Monroe (2015). “The Impact of the Antecedents and Consequences of Job Burnout on Junior Accountants’ Turnover Intentions: A Structural Equation Modelling Approach”, Accounting and Finance, Vol. 55, No. 1, pp. 105-132.
46  Mohammadipour, R. and S. Gholami (2012). “The Effects of Psychological Stress and Occupational Burnout of the Independent Auditors on the Quality of Audit Reports”, The Conference on Accounting, Financial, and Investment Management, February 14, The University of Applied Science and Technology, Gorgan, Golestan Province, pp. 1-12. [In Persian]
47  Danaie, H. and F. Kamal Ahmadi (2013). “Investigating the Relationship Between Job Satisfaction and Occupational Burnout of the Staff of the National Organization for Civil Registration of Khorasan Razavi”, The 1st National Conference on the Position of Management and Accounting in the Modern World of Business, Economy and Culture, Islamic Azad University, pp. 1-7. [In Persian]
48  Hajiha, Z. and M. Zareie (2015). “Investigating the Effect of Stressor Factors on the Job Satisfaction and Job Performance on the Accountants in the Public Sector (A Case Study: The Staff of the Iranian National Tax Administration of Sistan and Baluchestan Province)”, The 13th Iranian National Conference on Accounting, Tehran University-Faculty of Management, pp. 2-22. [In Persian]
49  Otley, D. T. and B. J. Pierce (1996). “Audit Time Budget Pressure: Consequences and Antecedents”, Accounting, Auditing and Accountability Journal, Vol. 9, No. 1, pp. 31-58.
50  Smith, K. J.; Davy, J. A.; and G. S. Everly (2007). “An Assessment of the Contribution of Stress Arousal to the Beyond the Role Stress Model”, Advances in Accounting Behavioral Research, Vol. 10, No. 1, pp. 127-158.
51  Rizzo, J. R.; House, R. J.; and S. I. Lirtzman (1970). “Role Conflict and Ambiguity in Complex Organizations”, Administrative Science Quarterly, Vol. 15, No. 2, pp. 150-163.
52  McNichols, C. W.; Stahl, M. J.; and T. R. Manley (1978). “A Validation of Hoppock’s Job Satisfaction Measure”, Academy of Management Journal, Vol. 21, No. 4, pp. 737-742.
53  Feilian, E. (1992). “Investigating the Amount of Occupational Burnout and Its Relationship with the Applied Comparative Methods Tehran Educational Hospitals”, M. A. Thesis in Nursing, Tarbiat Modares University, Tehran. [In Persian]
54  Law, D. W.; Sweeney, J. T.; and S. L. Summers (2008). “An Examination of the Influence of Contextual and Individual Variables on Public Accountants’ Exhaustion”, Advances in Accounting Behavioral Research, Vol. 11, No. 1, pp. 129-153.
55  Cropanzano, R.; Rupp, D. E.; and Z. S. Byrne (2003). “The Relationship between Emotional Exhaustion to Work Attitudes, Job Performance, and Organizational Citizenship Behaviors”, Journal of Applied Psychology, Vol. 88, No. 1, pp.160-169.
56  Ebrahimy, A. and M. Javady (2012). “The Examination of the Relationship between Role Stress with Customer Orientation and Job Performance of Retail Salespeople”, Journal of Marketing Management, Vol. 6, No. 13, pp. 1-18.
57  Garcia, A. and O. Herrbach (2010). “Organizational Commitment, Role Tension and Affective States in Audit Firms”, Managerial Auditing Journal, Vol. 25, No. 3, pp. 226-239.
58  Saxton, M. J.; Phillips, J. S.; and R. N. Blakeney (1991). “Antecedents and Consequences of Emotional Exhaustion in the Airline Reservations Service Sector”, Human Relations, Vol. 44, No. 6, pp. 583-595.