The impact of job burnout on job satisfaction and intention to change occupation among accountants: the mediating role of psychological well-being

Abstract

Purpose This study aims to investigate the impact of job burnout on job satisfaction and the intention to change occupation within the accounting profession. It also examines the mediating role of psychological well-being. Design/methodology/approach A descriptive research design was used in this study. Survey data were physically collected from 230 accounting employees in the private sector. Structural equation modeling was used to test the theoretical model. Findings The results showed that job burnout significantly affects psychological well-being and that psychological well-being significantly mediates the relationship between job burnout and job satisfaction, as well as between job burnout and the intention to change occupation. Research limitations/implications This study has significant implications for accounting organizations, suggesting the adoption of strategies to promote psychological well-being. These initiatives have the potential to enhance job satisfaction and reduce accountants’ intention to change their profession. Originality/value This study contributes to the existing literature by highlighting the mediating role of psychological well-being in linking job burnout with job satisfaction and the intention to change occupation among accounting professionals.