Burnout among accountants: the role of organisational commitment components (original) (raw)

European J. of International Management, 2019

Abstract

The purpose of this study is to examine the impact of the organisational commitment components agreed to by accountants with regard to their job burnout dimensions. Using the survey method, 177 responses were collected from accountants in Turkey. A partial least squares structural equation model was constructed to test both the reliability and validity of the measurement as well as the structural model. The results showed that while continuance commitment is an important predictor of emotional exhaustion and depersonalisation, the dimensions of burnout, affective and normative commitment, are negatively associated with depersonalisation and emotional exhaustion types of burnout, respectively.

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