JOB BURNOUT AND TURNOVER INTENTION: EVIDENCE FORM CPAS IN THAILAND

Abstract

ABSTRACT The purpose of this study is to examine the effects of job burnout on job enthusiasm, professional commitment, job creativity, and turnover intension of CPAs in Thailand. Here, job burnout includes exhaustion, cynicism, and reduced efficacy. This study, 257 CPAs in Thailand was randomly selected as the sample group. The results reveal that cynicism and reduced efficacy of job burnout have a strongly significant negative effect on job enthusiasm, professional commitment, and job creativity. Afterward, job enthusiasm, professional commitment, and job creativity was negatively and significantly related to turnover intension. Moreover, work experience does not moderate the relationships between job burnout and their consequences but as moderating variables for interaction among job enthusiasm, professional commitment, job creativity and turnover intention. The results surprisingly found that professional commitment and job creativity have a significant negative effect on turnover intention. However, future research is needed to conduct for an in-depth study so as to reflect the actual concepts of audit responsibility of CPAs in Thailand. Besides, in order to confirm the generalizability of this study, it needed to collect data from different groups of sample such as tax auditors (TAs), government auditors (GAs), and internal auditors (IAs). Keywords Job burnout, Job enthusiasm, Professional commitment, Job creativity, Work experience, and turnover intension