ABSTRACT
The aim of this research is to examine the effect of job burnout on ethical decision making and professional conducts of accountants. The study further seeks to examine how job burnout mediates job stressors (i.e. role stressors, excessive workload, time budget pressure) and ethical decision making as well as professional conducts. Data was collected from individuals working in accounting firms in Ghana and analyzed using the Partial Least Square Structural Equation Model (PLS-SEM). The outcome of the study shows that stressors such as excessive workload, time budget pressure and role stressors can lead to job burnout. The results also show that job burnout has an adverse impact on the ethical decision making and professional conducts of accountants. Also, the study suggests that excessive workload, role stressors and time budget pressure can adversely affect ethical decision making and professional conducts of accountants through job burnout. The findings provide insightful information about the implications of job burnout to both accountants and regulators. The study is relevant to policy and practice as it recommends that, firms and regulatory bodies should include stress management in their training programs which aids in reducing the adverse effect of job burnout on individuals and firms as a whole.
ORACCA-TETTEH, P (2021). The Effect Of Job Burnout On Ethical Decision Making And Professional Conduct Of Accountants In Ghana. Afribary. Retrieved from https://track.afribary.com/works/the-effect-of-job-burnout-on-ethical-decision-making-and-professional-conduct-of-accountants-in-ghana
ORACCA-TETTEH, PRISCILLA "The Effect Of Job Burnout On Ethical Decision Making And Professional Conduct Of Accountants In Ghana" Afribary. Afribary, 12 Apr. 2021, https://track.afribary.com/works/the-effect-of-job-burnout-on-ethical-decision-making-and-professional-conduct-of-accountants-in-ghana. Accessed 24 Nov. 2024.
ORACCA-TETTEH, PRISCILLA . "The Effect Of Job Burnout On Ethical Decision Making And Professional Conduct Of Accountants In Ghana". Afribary, Afribary, 12 Apr. 2021. Web. 24 Nov. 2024. < https://track.afribary.com/works/the-effect-of-job-burnout-on-ethical-decision-making-and-professional-conduct-of-accountants-in-ghana >.
ORACCA-TETTEH, PRISCILLA . "The Effect Of Job Burnout On Ethical Decision Making And Professional Conduct Of Accountants In Ghana" Afribary (2021). Accessed November 24, 2024. https://track.afribary.com/works/the-effect-of-job-burnout-on-ethical-decision-making-and-professional-conduct-of-accountants-in-ghana