Department of Industrial Psychology

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Browsing Department of Industrial Psychology by Subject "Accountants -- Psychological aspects"

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    Investigating the relationship between emotional dissonance, emotional intelligence, and burnout in accountants
    (Stellenbosch : Stellenbosch University, 2021-12) Van der Merwe, Marelise; De Wet, M. (Marieta), 1946-; Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Industrial Psychology.
    ENGLISH SUMMARY : With the ever-changing world economy, growing international competition, and technological advancements, the role of accountants has evolved from merely number-crunching to one that involves business management, leadership, consulting, and customer satisfaction. Technical expertise is no longer enough to guarantee professional success; accountants must apply intangible skills to empathise and influence clients and colleagues (Stokdyk, 2015). The accounting profession has entered the service delivery sphere, where accountants are increasingly reliant on soft skills to establish lucrative relationships with their clients to remain competitive (Phillips, 2017). Their ability to regulate and perceive emotions has become essential, not only to enhance their competitive advantage but also to manage occupational stress and emotional labour (EL), which can lead to burnout. The present study aimed to explore the relationships between burnout, emotional dissonance (ED, as a dimension of EL), and emotional intelligence (EI) in the audit and accounting environment, and to determine whether EI played a moderating role in the ED-burnout relationship. A non-experimental research design (survey research) was used to investigate the relationships between the three constructs. Data were collected from 151 respondents by means of an online survey link, distributed via e-mail to audit and accounting firms, who provided their consent, and via the South African Institute of Chartered Accountants (SAICA), who included the link in their regional newsletter. The survey consisted of three (3) self-report questionnaires (measuring EI, ED, and burnout) and a biographic information form. The online version of the questionnaires allowed for voluntary participation, anonymity, and convenience in the completion of the questionnaires. Various statistical analyses were conducted to determine the reliability and validity of the measuring tools, to investigate the relationships between EI, ED, and burnout, and to explore whether EI can act as a moderator in the ED-burnout process. The results highlighted the importance of EI in the workplace and the effect it can have on job performance and employees’ ability to deal effectively with EL. It was found that EI has a significant negative effect on the experience of ED, implying that employees higher on EI will experience less ED. It was suggested that through their ability to perceive and manage emotions, these individuals are able to understand why certain display rules are important in the workplace, thereby resulting in them being more inclined to experience emotional consonance rather ED. It also became clear that respondents’ levels of EI were negatively associated with burnout, which is valuable information for audit and accounting firms to reduce the effects of burnout in the workplace. Furthermore, the results implied that EI, through the dimensions of Emotional Self-Management and Emotional Management of Others, can act as a significant moderator between ED and the development of burnout. It can be expected that accountants reporting higher scores on these dimensions may be better able to regulate their emotions during ED, which could buffer the negative effects that may lead to the development of burnout.