Study On The Relationship Of Accountants’ Job Burnout And Turnover Intention And

Since the concept of job burnout was proposed in the1970s, research on it has always been a hot topic and abundant research results have been achieved at home and abroad till now. However, professions majorly associated with matters are relatively less noticed by domestic scholars to study job turnover. Due to heavy workloads, clear-cut division of labor, high degree of repeatability and reasons alike, accountants are more prone to generate a sense of job burnout. In addition, human resources and financial resources are two important aspects of business management, accountants’being an integrated suit of both the two resources indicates their turnover would definitely have a huge impact on their firms. Much literature in which other staffs have been used as research objects, have verified the impact of job burnout on turnover intention. This paper selected accountans as research objects to study the relationship between the two. As a variable measuring the consistence of leadership style and employee maturity,"Leadership style-situational matching degree" may have some impact on how individuals realize their own needs. Therefore,the variable was adopted to probe into its influence on the relationship between job burnout and turnover intention.Based on previous research,this paper discussed the relationship of accountants’job burnout and turnover intention at first,and then built a multi-group structural equation model on taking the impact of leadership style-situational match degrees into account to analyze the regulating role of this variable. The results of the research show that:there are three dimensions of accountants’burnout,including emotional exhaustion, cynicism, a sense of low achievement, all of which can act as a positive prediction of turnover intention; It’s little difference on accountants’job burnout and turnover intention in gender,while when it comes to education, work experience, and the nature of the company,the difference is quite significant;There is no significant correlation between "Leadership style-situational matching degree" and dimensions of job burnout or job intention;" Leadership style-situational matching degree plays a regulatory role in the relationship between job burnout and turnover intention of accountants, besides, in the leadership style-situation match case,impact of job burnout on turnover intention is less compared to that of a mismatching case.