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

• In Event: Corporate Social Responsibility and Related Issues

Abstract

In this study, 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 is largely focused 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 collected data from accounting professionals in a large U.S. national public accounting firm and 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 overcome role conflict between work and home environments and contribute to enhanced psychological well-being as mediated by job satisfaction.

KEYWORDS: Role theory; enhancement; psychological well-being; flexibility; clarity; job satisfaction; structural equation modeling.  

Authors

• Ambrose Jones, The University of North Carolina at Greensboro

• Cynthia P Guthrie, Bucknell University