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.
Highlights
At a societal level, subjective well-being must be considered a social objective of public health [1]due to its positive effects on longevity and the health of the employee [2]. subjective well-being is a heterogeneous and diffuse concept [2], in this paper, subjective well-being is formed with a construct with three dimensions: satisfaction with life, the presence of positive feelings and the absence of negative feelings, and flourishing [3]
From the perspective of Job Demands Control Support model (JDCS) of [5,6], it can be spoken of up to four types of jobs: (1) Active Jobs would be those jobs with strong demands and a wide range of autonomy: These challenging jobs are common in certain professions, such as lawyers, journalists or managers, among others [7]. (2) Low-Strain Jobs are those jobs with low labor demands and high control over the activity, which can be translated into lower productivity
The measurement model for second-order constructs and first-order dimensions shows acceptable results. This measurement model meets the requirements of item reliability, since all loadings of the construct subjective well-being, estimated in mode A, outweigh 0.707 [82]. This model satisfies the requirements of construct reliability because, as shown in Table 2, the Cronbach’s alpha, Jöreskog’s rho, and composite reliability (CR) values are higher than 0.7 [83]
Summary
Subjective well-being is a heterogeneous and diffuse concept [2], in this paper, subjective well-being is formed with a construct with three dimensions: satisfaction with life, the presence of positive feelings and the absence of negative feelings, and flourishing [3] Both subjective well-being and burnout, which reflects a deficient sense of well-being, have been conceptualized as mediators between the factors of job demands and performance or satisfaction with employment [4]. (4) Passive Jobs are those with low labor demands and reduced control over the activity, which leads to routine and demotivation Some examples of these types of jobs would be low-qualified service personnel: janitors, wardens, cleaners, etc
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