工作压力、学习负担对注册会计师职业倦怠影响的实证研究

The Effect of Job Stress and Learning Burden on CPAs Professional Burnout:An Empirical Study

注册会计师职业倦怠是审计研究的一个新领域。我国审计学术界至今尚没有开展对注册会计师职业倦怠的系统研究。在借鉴国外研究文献的基础上,探讨我国注册会计师职业倦怠的诱因后发现,工作家庭冲突、角色冲突和学习负担对注册会计师职业倦怠有显著影响,但工作过载对注册会计师职业倦怠的影响则不显著。另外,注册会计师年龄与会计师事务所规模对弱化注册会计师职业倦怠有较强的积极效果。

Professional burnout of CPA is a new study domain in auditing. But in China, little explicit recognition of this topic appears to exist in the auditing literature. Based on the literatures in the foreign studies, this paper investigates the antecedents to the professional burnout of CPA. The test results show that the job-family conflict, role conflict, and learning burden have a significant influence on most of the dimensions of burnout, but there is no significant relationship between the job overload and burnout. Besides, CPAs＇ age and the size of accounting office have an active effect in weakening the burnout symptoms.