Muhasebe Meslek Mensuplarının Psikolojik Sermayelerinin Tükenmişliğe Etkisi Üzerine Bir Araştırma
A Study on the Effect of Professional Accountant’s Psychological Capital in Their Burnout
Author(s): Reyhan SARIÇİÇEKSubject(s): Psychology, Business Economy / Management, Health and medicine and law, Accounting - Business Administration, Human Resources in Economy
Published by: Haci Mustafa Paksoy
Keywords: Professional Accountants; CPA; Accounting Profession; Psychological Capital; Burnout;
Summary/Abstract: This research is conducted to measure the effect of psychological capital on burnout in professional accountants. In this context, data were collected from 408 professional members registered in Balıkesir Chamber of Certified Public Accountants by survey method. Research hypotheses were analyzed using the SPSS 23 program. As a result of the research analysis, it is determined that all dimensions of psychological capital did not have a significant effect on emotional exhaustion, the hope dimension of psychological capital had a significant and negative effect on depersonalization, and the dimensions of resilience, hope, and self-efficacy of psychological capital had a significant and positive effect on the sense of personal achievement. In addition, 86.2% of the change in the sense of personal achievement is explained by resilience, hope, and self-efficacy.
Journal: İktisadi İdari ve Siyasal Araştırmalar Dergisi (İKTİSAD)
- Issue Year: 8/2023
- Issue No: 21
- Page Range: 553-567
- Page Count: 15
- Language: Turkish