Title The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources
Authors MOLINA SÁNCHEZ, HORACIO, ARIZA MONTES, JOSÉ ANTONIO, ORTIZ GÓMEZ, MARÍA DEL MAR, Leal-Rodríguez A., ARIZA MONTES, JOSÉ ANTONIO, MOLINA SÁNCHEZ, HORACIO, ORTIZ GÓMEZ, MARÍA DEL MAR
External publication No
Means Int. J. Environ. Res. Public Health
Scope Article
Nature Científica
JCR Quartile 1
SJR Quartile 2
JCR Impact 2.84900
Area International
Web https://www.scopus.com/inward/record.uri?eid=2-s2.0-85071648959&doi=10.3390%2fijerph16173073&partnerID=40&md5=95e73f1da99972523011544438713b59
Publication date 01/01/2019
ISI 000487037500068
Scopus Id 2-s2.0-85071648959
DOI 10.3390/ijerph16173073
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.
Keywords article; conceptual framework; human; occupation; wellbeing
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