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Resilience as a coping strategy for reducing departure intentions of accounting students

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  • Kenneth J. Smith
  • Timothy D. Haight
  • David J. Emerson
  • Shawn Mauldin
  • Bob G. Wood

Abstract

This study evaluates the influence of resilience as a potential coping strategy to help reduce student departure from the accounting major. We collected data from 443 accounting majors at four geographically disbursed U.S. universities using a battery of psychometric instruments. With these data, we analyzed the relations between role stressors, psychological health, burnout, and departure intentions, and assessed the extent to which individual resilience levels served as a positive influence by enhancing health, and diminishing burnout and departure intentions. We found sources of role stress to have significant negative associations with psychological health, and significant positive associations with academic burnout (direct), and departure intentions (indirect). However, resilience counteracted those associations through its direct positive association with psychological health, and direct negative association with burnout. Resilience also had a significant indirect negative association with departure intentions through its direct associations with psychological health (positive) and burnout (negative).

Suggested Citation

  • Kenneth J. Smith & Timothy D. Haight & David J. Emerson & Shawn Mauldin & Bob G. Wood, 2020. "Resilience as a coping strategy for reducing departure intentions of accounting students," Accounting Education, Taylor & Francis Journals, vol. 29(1), pages 77-108, January.
    • Handle: RePEc:taf:accted:v:29:y:2020:i:1:p:77-108
    DOI: 10.1080/09639284.2019.1700140
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    Cited by:

    1. Guillermina Tormo-Carbó & Zeena Mardawi & Elies Seguí-Mas, 2024. "Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention," Journal of Business Ethics, Springer, vol. 194(2), pages 335-350, October.
    2. David J. Emerson & Joseph F. Hair & Kenneth J. Smith, 2023. "Psychological Distress, Burnout, and Business Student Turnover: The Role of Resilience as a Coping Mechanism," Research in Higher Education, Springer;Association for Institutional Research, vol. 64(2), pages 228-259, March.
    3. Iryna Alves & Miguel Limão & Sofia M. Lourenço, 2024. "Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation," Australian Accounting Review, CPA Australia, vol. 34(1), pages 4-28, March.
    4. Amina Muazzam & Ambreen Anjum & Anna Visvizi, 2020. "Problem-Focused Coping Strategies, Workplace Bullying, and Sustainability of HEIs," Sustainability, MDPI, vol. 12(24), pages 1-13, December.
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).

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