Article
The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources
Author/s | Molina Sánchez, Horacio
Ariza Montes, José Antonio Ortiz Gómez, Mª del Mar Leal Rodríguez, Antonio Luis |
Department | Universidad de Sevilla. Departamento de Administración de Empresas y Comercialización e Investigación de Mercados (Marketing) |
Publication Date | 2019 |
Deposit Date | 2020-01-23 |
Published in |
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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 ... 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. |
Citation | Molina Sánchez, H., Ariza Montes, J.A., Ortiz Gómez, M.d.M. y Leal Rodríguez, A.L. (2019). The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources. International Journal of Environmental Research and Public Health, 16 (17) |
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