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The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources

Author

Listed:
  • Horacio Molina-Sánchez

    (Department of Management, Universidad Loyola Andalucía, 14004 Córdoba, Spain)

  • Antonio Ariza-Montes

    (Department of Management, Universidad Loyola Andalucía, 14004 Córdoba, Spain
    Facultad de Administración y Negocios, Universidad Autónoma de Chile, Santiago 425, Chile)

  • Mar Ortiz-Gómez

    (Department of Management, Universidad Loyola Andalucía, 14004 Córdoba, Spain)

  • Antonio Leal-Rodríguez

    (Departamento de Administración de Empresas y Marketing, Universidad de Sevilla, 41018 Seville, Spain)

Abstract

The main activity of the accountant is the preparation and audit of the financial information of a company. The subjective well-being of the accountant is important to ensure a balanced professional judgment and to offer a positive image of the profession in the face of the incorporation and retention of talent. However, accountants are subjected to intense pressures that affect their well-being in the performance of their tasks. In this paper, the job demands–resources theoretical framework is adopted to analyze the relationships between job demands, job resources, and the subjective well-being of a large sample of 739 accounting experts at the European level. Applying a structural equations model, the results confirm, on the one hand, the direct effects provided in the theoretical framework and, on the other, a new mediating role of job demands–subjective well-being relationship resources.

Suggested Citation

  • Horacio Molina-Sánchez & Antonio Ariza-Montes & Mar Ortiz-Gómez & Antonio Leal-Rodríguez, 2019. "The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources," IJERPH, MDPI, vol. 16(17), pages 1-17, August.
    • Handle: RePEc:gam:jijerp:v:16:y:2019:i:17:p:3073-:d:260542
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    References listed on IDEAS

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    1. Pernilla Broberg & Torbjörn Tagesson & Timur Uman, 2020. "Antecedents of Psychological Well-Being among Swedish Audit Firm Employees," IJERPH, MDPI, vol. 17(10), pages 1-12, May.
    2. Virginia Navajas-Romero & Lorena Caridad y López del Río & Nuria Ceular-Villamandos, 2020. "Analysis of Wellbeing in Nongovernmental Organizations’ Workplace in a Developed Area Context," IJERPH, MDPI, vol. 17(16), pages 1-21, August.
    3. Chang-Lan Xia & Tung-Ju Wu & An-Pin Wei & Pei-Guan Wu, 2020. "Are Chinese Entrepreneurs Happier than Employees? Evidence Based on a National Workforce Survey in China," IJERPH, MDPI, vol. 18(1), pages 1-21, December.
    4. Chang-Lan Xia & An-Pin Wei & Yu-Ting Huang, 2022. "The COVID-19 Lockdown and Mental Wellbeing of Females in China," IJERPH, MDPI, vol. 19(9), pages 1-19, April.

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