Title: Burnout among accountants: the role of organisational commitment components

Authors: Muhammet Sait Dinc; Cemil Kuzey; Ali Haydar Gungormus; Bedia Atalay

Addresses: Department of Human Resource Management, American University of the Middle East, P.O. Box: 220 Dasman, 15453, Kuwait ' Computer Science & Information Systems, Arthur J. Bauernfeind College of Business, Murray State University, Murray, KY 42071, USA ' St. Josef. Str. 29, 56068, Koblenz, Germany ' Francuskerevolucije bb. Ilidža 71210, Sarajevo, Bosnia and Herzegovina

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.

Keywords: job burnout; organisational commitment; accountants; partial least squares structural equation model.

DOI: 10.1504/EJIM.2020.107039

European Journal of International Management, 2020 Vol.14 No.3, pp.443 - 460

Received: 16 May 2018
Accepted: 03 Sep 2018

Published online: 02 Mar 2020 *

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