The New Normal: Enhanced Psychological Well-Being from Public Accounting

• In Event: Organizational Dynamics and Job Satisfaction

Abstract

This study is based on our analysis of survey data from 1,242 partners and employees of a U.S. national public accounting firm. We examine positive effects on psychological well-being from resources obtained on the job by public accountants. Most prior role theory research in public accounting deals with the antecedents and consequences of role stress and primarily focuses on turnover intentions and job satisfaction as dependent variables. However, public accounting firms have responded to stressors with worker-friendly policies, largely by introducing clarity and flexibility in work scheduling. We analyzed the causal relationships of role clarity and flexibility on psychological well-being using a multi-disciplinary research model. Our study finds that role clarity and flexibility resources drawn from a career position in public accounting could mitigate role conflict between work and home environments and contribute to enhanced psychological well-being as mediated by job satisfaction. We also find that certain relationships described in the model are moderated by family status and the presence of a mentor, but not by gender.

Authors

• Ambrose Jones, The University of North Carolina at Greensboro

• Cynthia P Guthrie, Bucknell University