Balancing Job Demands and Resources: Enhancing Resilience in the Accounting and Auditing Profession
Keywords:
Job Demands–Resources Model, Stress, Burnout, Mental Health, Accounting Profession, Auditing Profession
Abstract
This conceptual paper examines the growing prevalence of resilience among accountants and auditors through the perspective of the Job Demands–Resources model. These professions are often linked with heavy workloads, long hours, role ambiguity and limited social support, which can increase psychological stress and lead to serious mental health issues. These factors affect not only individual well-being and job satisfaction but can also undermine the organisation’s performance and damage its reputation. Based on existing literature, this paper develops a framework that charts the relationship between excessive job demands and negative impact at individual and organisational levels, with burnout and mental health strain as the primary determinants of harm. Ultimately, it emphasises the organization's role in implementing flexible work arrangements, providing training and role clarity, establishing effective reward and recognition systems, and fostering supportive leadership to mitigate the risk. Institutions also have a role in addressing the issue through their regulatory guidelines, corporate culture reform and curriculum reform. This framework highlights the important role of both institutional and organisational responses in enhancing professional resilience, improving audit quality, and safeguarding the sustainability of the profession. This paper also discusses the practical implications and future research suggestions, focusing on embedding mental health awareness into accounting education and professional standards.
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References
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Bowen, G. A. (2009). Document Analysis as a Qualitative Research Method. Qualitative Research Journals, 9(2), 27–40. https://doi.org/10.46743/2160-3715/1992.2039
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Herbohn, K. (2004). Informal mentoring relationships and the career processes of public accountants. British Accounting Review, 36(4), 369–393. https://doi.org/10.1016/j.bar.2004.05.002
Herda, D. N., & Lavelle, J. J. (2012). The auditor-audit firm relationship and its effect on burnout and turnover intention. Accounting Horizons, 26(4), 707–723. https://doi.org/10.2308/acch-50181
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Micallef, M., Mifsud, C., Ellul, L., Peter, & Grima, S. (2023). The Skill Set Required in the Accounting Workplace: Perspectives of Accounting Graduates and Warrant Holders. International Journal of Economics and Business Administration, XI(Issue 4), 117–145. https://doi.org/10.35808/ijeba/828
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Samagaio, A., Morais Francisco, P., & Felício, T. (2024). The relationship between soft skills, stress and reduced audit quality practices. Review of Accounting and Finance, 23(3), 353–374. https://doi.org/10.1108/RAF-06-2023-0186
Schaufeli, W. B. (2017). Applying the Job Demands-Resources model: A ‘how to’ guide to measuring and tackling work engagement and burnout. Organizational Dynamics, 46(2), 120–132. https://doi.org/10.1016/j.orgdyn.2017.04.008
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Sweeney, J. T., & Summers, S. L. (2002). The effect of the busy season workload on public accountants’ job burnout. Behavioral Research in Accounting, 14(1), 223–245.
Winoto, C. O., & Harindahyani, S. (2021). The Effect of Auditor’s Work Stress on Audit Quality of Listed Companies in Indonesia. Journal of Economics, Business, & Accountancy Ventura, 23(3), 361–374. https://doi.org/10.14414/jebav.v23i3.2416
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Almer, E. D., & Kaplan, S. E. (2002). The Effects of Flexible Work Arrangements on Stressors, Burnout, and Behavioral Job Outcomes in Public Accounting. Behavioral Research in Accounting, 14(1), 1–34. https://doi.org/https://doi.org/10.2308/bria.2002.14.1.1
Annelin, A., & Svanström, T. (2022). The triggers and consequences of audit team stress: Qualitative evidence from engagement teams. International Journal of Auditing, 26(2), 113–133. https://doi.org/10.1111/ijau.12254
Aoife, J., Tawiah, V., McGroary, C., & Osei-Tutu, F. (2025). Burnout in audit professionals: a job demand-resource perspective in the COVID-19 era. Journal of Accounting and Organizational Change, August. https://doi.org/10.1108/JAOC-09-2023-0158
Arnsten, A. F. T. (2009). Stress signalling pathways that impair prefrontal cortex structure and function. Nature Reviews Neuroscience, 10(6), 410–422. https://doi.org/10.1038/nrn2648
Bakker, A. B., & Demerouti, E. (2017). Job demands-resources theory: Taking stock and looking forward. Journal of Occupational Health Psychology, 22(3), 273–285. https://doi.org/10.1037/ocp0000056
Bowen, G. A. (2009). Document Analysis as a Qualitative Research Method. Qualitative Research Journals, 9(2), 27–40. https://doi.org/10.46743/2160-3715/1992.2039
Branicki, L., Brammer, S., Linnenluecke, M., & Houghton, D. (2023). Accounting for resilience: the role of the accounting professions in promoting resilience. Accounting and Business Research, 53(5), 508–536. https://doi.org/10.1080/00014788.2023.2219148
Cameron, K. S., & Quinn, R. E. (2006). Diagnosing and Changing Organizational Culture: Based on the Competing Values Framework. In The Jossey-Bass Business & Management Series (Revised Ed). Jossey-Bass, A Wiley Imprint.
Charoensukmongkol, P., Moqbel, M., & Gutierrez-Wirsching, S. (2016). The role of co-worker and supervisor support on job burnout and job satisfaction. Journal of Advances in Management Research, 13(1), 4–22.
Corrigan, P. W., Diwan, S., Campion, J., & Rashid, F. (2003). Transformational Leadership and the Mental Health Team. Administrative and Policy in Mental Health, 30(2), 97–108.
Demerouti, E., Nachreiner, F., Bakker, A. B., & Schaufeli, W. B. (2001). The job demands-resources model of burnout. Journal of Applied Psychology, 86(3), 499–512. https://doi.org/10.1037/0021-9010.86.3.499
Dóra, K., Péter, R., Péter, S. Z., & Andrea, C. (2019). The Effect of Organizational Culture on Employee Well-Being: Work-Related Stress, Employee Identification, Turnover Intention. Journal of International Cooperation and Development, 2(2), 19. https://doi.org/10.36941/jicd-2019-0010
Drageset, J. (2021). Social Support. In Health Promotion in Health Care - Vital Theories and Research (pp. 137–144). https://doi.org/10.1080/10410236.2022.2129669
Fogarty, T. J., Singh, J., Rhoads, G. K., & Moore, R. K. (2000). Antecedents and Consequences of Burnout in Accounting: Beyond the Role Stress Model. Behavioral Research in Accounting, 12(August), 31–67. http://ezproxy.library.capella.edu/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=3034424&site=ehost-live&scope=site
Ganster, D. C., & Rosen, C. C. (2013). Work Stress and Employee Health: A Multidisciplinary Review. Journal of Management, 39(5), 1085–1122. https://doi.org/10.1177/0149206313475815
Hameli, K., Çollaku, L., & Ukaj, L. (2024). The impact of job burnout on job satisfaction and intention to change occupation among accountants: the mediating role of psychological well-being. Industrial and Commercial Training, 56(1), 24–40. https://doi.org/10.1108/ICT-06-2023-0040
Hegazy, M., El-Deeb, M. S., Hamdy, H. I., & Halim, Y. T. (2023). Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance. Journal of Accounting and Organizational Change, 19(5), 765–789. https://doi.org/10.1108/JAOC-12-2021-0192
Herawati, H., Setyadi, D., Michael, M., & Hidayati, T. (2023). The Effect of Workload, Supervisor, and Coworker Supports on Job Performance through Job Satisfaction. International Journal of Finance, Economics and Business, 2(1), 13–33. https://doi.org/10.56225/ijfeb.v2i1.168
Herbohn, K. (2004). Informal mentoring relationships and the career processes of public accountants. British Accounting Review, 36(4), 369–393. https://doi.org/10.1016/j.bar.2004.05.002
Herda, D. N., & Lavelle, J. J. (2012). The auditor-audit firm relationship and its effect on burnout and turnover intention. Accounting Horizons, 26(4), 707–723. https://doi.org/10.2308/acch-50181
Institute for Public Health. (2024). National Health & Morbidity Survey 2023: Non-Communicable Disease and Healthcare Demand - Key Findings.
Jo, H., & Shin, D. (2025). The impact of recognition, fairness, and leadership on employee outcomes: A large-scale multi-group analysis. PLoS ONE, 20(1), 1–25. https://doi.org/10.1371/journal.pone.0312951
Johnson, C., & Jasarevic, T. (2021). Long working hours increase deaths from heart disease and stroke: WHO, ILO. WHO. https://www.who.int/news/item/17-05-2021-long-working-hours-increasing-deaths-from-heart-disease-and-stroke-who-ilo
Liston, C., McEwen, B. S., & Casey, B. J. (2009). Psychosocial stress reversibly disrupts prefrontal processing and attentional control. Proceedings of the National Academy of Sciences of the United States of America, 106(3), 912–917. https://doi.org/10.1073/pnas.0807041106
Love, P. E. D., Irani, Z., Standing, C., & Themistocleous, M. (2007). Influence of job demands, job control and social support on information systems professionals’ psychological well-being. International Journal of Manpower, 28(6), 513–528. https://doi.org/10.1108/01437720710820026
Mahanta, V. (2024). Sudden impact: Big 4 audit firms set new terms of engagement after EY worker’s death. The Economic Times. https://economictimes.indiatimes.com/industry/services/consultancy-/-audit/sudden-impact-big-4-set-new-terms-of-engagement-after-ey-workers-death/articleshow/113714751.cms?
Marenus, M. W., Marzec, M., & Chen, W. (2022). Association of Workplace Culture of Health and Employee Emotional Well-being. International Journal of Environmental Research and Public Health, 19(19). https://doi.org/10.3390/ijerph191912318
Maslach, C., & Leiter, M. P. (2016). Understanding the burnout experience: Recent research and its implications for psychiatry. World Psychiatry, 15(2), 103–111. https://doi.org/10.1002/wps.20311
McCann, D. (2024). 71% of Big 4 Auditors Worry About Mental Health. CFO. https://www.cfo.com/news/71-of-big-4-auditors-worry-about-mental-health/712063/
Meredith, J. (1993). Theory Building through Conceptual Methods. International Journal of Operations & Production Management, 13(5), 3–11. https://doi.org/10.1108/01443579310028120
Merino, M. D., & Privado, J. (2015). Does Employee Recognition Affect Positive Psychological Functioning and Well-Being? The Spanish Journal of Psychology, 18, E64. https://doi.org/10.1017/sjp.2015.67
Micallef, M., Mifsud, C., Ellul, L., Peter, & Grima, S. (2023). The Skill Set Required in the Accounting Workplace: Perspectives of Accounting Graduates and Warrant Holders. International Journal of Economics and Business Administration, XI(Issue 4), 117–145. https://doi.org/10.35808/ijeba/828
Monteiro, E., & Joseph, J. (2023). A Review on the Impact of Workplace Culture on Employee Mental Health and Well-Being. International Journal of Case Studies in Business, IT, and Education, 7(2), 291–317. https://doi.org/10.47992/ijcsbe.2581.6942.0274
Park, S. K., Rhee, M.-K., & Lee, S. W. (2021). The effects of job demands and resources on turnover intention: The mediating roles of emotional exhaustion and depersonalization. WORK: A Journal of Prevention, Assessment & Rehabilitation, 70(1), 301–309.
Patel, S. (2024). Probe into EY Indian employee’s death finds office lacked labour welfare permit. Reuters. https://www.reuters.com/world/india/probe-into-ey-indias-office-after-workers-death-finds-it-lacked-labour-welfare-2024-09-24/
Pega, F., Náfrádi, B., Momen, N. C., Ujita, Y., Streicher, K. N., Prüss-Üstün, A. M., Descatha, A., Driscoll, T., Fischer, F. M., Godderis, L., Kiiver, H. M., Li, J., Magnusson Hanson, L. L., Rugulies, R., Sørensen, K., & Woodruff, T. J. (2021). Global, regional, and national burdens of ischemic heart disease and stroke attributable to exposure to long working hours for 194 countries, 2000–2016: A systematic analysis from the WHO/ILO Joint Estimates of the Work-related Burden of Disease and Injury. Environment International, 154(December 2020). https://doi.org/10.1016/j.envint.2021.106595
Renger, D., Miché, M., & Casini, A. (2020). Professional Recognition at Work: The Protective Role of Esteem, Respect, and Care for Burnout among Employees. Journal of Occupational and Environmental Medicine, 62(3), 202–209. https://doi.org/10.1097/JOM.0000000000001782
Reward Gateway. (2022). New Research Points to Reward and Recognition as a Powerful Antidote to Employee Burnout. The 2023 Employee Engagement Trends Report. https://www.rewardgateway.com/press-releases/new-research-shows-reward-and-recognition-help-reduce-employee-burnout
Salvagioni, D. A. J., Melanda, F. N., Mesas, A. E., González, A. D., Gabani, F. L., & De Andrade, S. M. (2017). Physical, psychological and occupational consequences of job burnout: A systematic review of prospective studies. PLoS ONE, 12(10), 1–29. https://doi.org/10.1371/journal.pone.0185781
Samagaio, A., Morais Francisco, P., & Felício, T. (2024). The relationship between soft skills, stress and reduced audit quality practices. Review of Accounting and Finance, 23(3), 353–374. https://doi.org/10.1108/RAF-06-2023-0186
Schaufeli, W. B. (2017). Applying the Job Demands-Resources model: A ‘how to’ guide to measuring and tackling work engagement and burnout. Organizational Dynamics, 46(2), 120–132. https://doi.org/10.1016/j.orgdyn.2017.04.008
Sweeney, B., & Pierce, B. (2004). Management control in audit firms: A qualitative examination. In Accounting, Auditing & Accountability Journal (Vol. 17, Issue 5). https://doi.org/10.1108/09513570410567818
Sweeney, J. T., & Summers, S. L. (2002). The effect of the busy season workload on public accountants’ job burnout. Behavioral Research in Accounting, 14(1), 223–245.
Winoto, C. O., & Harindahyani, S. (2021). The Effect of Auditor’s Work Stress on Audit Quality of Listed Companies in Indonesia. Journal of Economics, Business, & Accountancy Ventura, 23(3), 361–374. https://doi.org/10.14414/jebav.v23i3.2416
World Health Organization. (2022). Mental Disorders. WHO. https://www.who.int/news-room/fact-sheets/detail/mental-disorders
Yeung, R. (2024). Cultivating resilience. Accounting and Business (AB) Magazine, ACCA Global. https://abmagazine.accaglobal.com/global/articles/2024/aug/careers/cultivating-resilience.html
Published
2025-10-23
How to Cite
Haron, N. H., Sabli, N., Abdull Hamid, N., Mohd Ali, M., & Kamal Anuar, S. N. A. B. (2025). Balancing Job Demands and Resources: Enhancing Resilience in the Accounting and Auditing Profession. Information Management and Business Review, 17(3(I)S), 357-370. https://doi.org/10.22610/imbr.v17i3(I)S.4759
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Copyright (c) 2025 Noor Hasniza Haron, Nurshamimi Sabli, Nurhaiyyu Abdull Hamid, Mazurina Mohd Ali, Siti Nurul Afiqah Binti Kamal Anuar
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