Surviving Busy Season: Microbreaks and Supervisory Support as Coping Mechanisms

• In Event: Behavioral Audit Research - Various Topics

Abstract

We solicit survey responses via bi-daily logs completed by public accountants to examine the efficacy of two methods of mitigating fatigue during busy season. Specifically, we examine whether microbreaks and supervisory support reduce accountants’ end-of-day fatigue during busy season compared to normal work periods. Leveraging effort recovery theory, we posit that taking microbreaks (i.e., very brief respite activities) will reduce accountants’ fatigue and that this effect will be more pronounced during busy season. Similarly, we posit that higher levels of daily supervisory support (i.e., showing you care about employees’ well-being) will similarly reduce fatigue, especially during busy season. We find support for these predictions, as both microbreaks and supervisory support significantly reduce accountants’ end-of-day fatigue during busy season. Further, we find that end-of-day fatigue predicts accountants’ next morning fatigue and that this effect is partially mediated by end-of-day fatigue negatively affecting accountants’ sleep quality. Our findings guide practitioners and firms on effective strategies to reduce fatigue, which can help to address regulators’ concerns regarding the negative effects of busy season on work quality.

Authors

• Devon Privette Jefferson, Virginia Commonwealth University

• Lindsay Andiola, Virginia Commonwealth University

• Patrick J Hurley, Northeastern University