MOLINA SÁNCHEZ, HORACIO, ARIZA MONTES, JOSÉ ANTONIO, ORTIZ GÓMEZ, MARÍA DEL MAR, Leal-Rodríguez A.
No
Int. J. Environ. Res. Public Health
Article
Científica
2.849
0.739
23/08/2019
000487037500068
2-s2.0-85071648959
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.
article; conceptual framework; human; occupation; wellbeing