The Impact of Occupational Stress and Burnout Symptoms Towards Work Satisfaction Among Accounting Practitioners

Authors

Azleen Ilias

Department of Accounting and Finance, Uniten Business School, Institute of Energy, Policy, and Re-search (IEPRe), Universiti Tenaga Nasional, 26700, Pahang (Malaysia)

Rahida Abdul Rahman

Labuan Faculty of International Finance, University Malaysia Sabah, Labuan International Campus, Labuan F.T (Malaysia)

Article Information

DOI: 10.47772/IJRISS.2026.100400200

Subject Category: Accounting

Volume/Issue: 10/4 | Page No: 2617-2626

Publication Timeline

Submitted: 2026-04-05

Accepted: 2026-04-10

Published: 2026-05-02

Abstract

This research investigates the impact of occupational stress and the behavioural, emotional, and physical symptoms of burnout on employee satisfaction in an accounting context. A quantitative research approach was employed, involving a questionnaire administered to 491 respondents from public accounting firms, the private sector, the government sector, non-profit organisations, and the self-employed. Results indicate a mix of working hours and work-life balance among responses. Furthermore, multiple regression was used to inves-tigate the factors that affect work satisfaction among accounting practitioners in Malaysia. The results indi-cate that occupational stress and physical burnout contribute most to their work satisfaction. Behavioural and emotional burnout can be considered not contributing to their satisfaction, meaning they can be regarded as coping with the burnout. These findings could improve wellness interventions, emotional intelligence, and resilience strategies that help accounting practitioners cope with workplace pressures.

Keywords

Occupational Stress, Behavioral, Emotional

Downloads

References

1. Aoife, J., Tawiah, V., McGroary, C., & Osei-Tutu, F. (2025). Burnout in audit professionals: a job de-mand-resource perspective in COVID-19 era. Journal of Accounting & Organizational Change. [Google Scholar] [Crossref]

2. Bernburg, M., Gebhardt, J. S., Groneberg, D. A., & Mache, S. (2025, January). Impact of Digitaliza-tion in Dentistry on Technostress, Mental Health, and Job Satisfaction: A Quantitative Study. In Healthcare (Vol. 13, No. 1, p. 72). MDPI. [Google Scholar] [Crossref]

3. CodeBlue. (2019, November 15). Malaysian workers stressed, overworked, sleep-deprived, AIA sur-vey shows. CodeBlue. Retrieved from https://codeblue.galencentre.org/2019/11/malaysian-workers-stressed-overworked-sleep-deprived-aia-survey-shows/ [Google Scholar] [Crossref]

4. Connors, J. (2023). A study of burnout in certified public accountants in the southeast region of the United States. [Google Scholar] [Crossref]

5. Free Malaysia Today. (2024, August 22). Malaysian workforce facing record burnout levels. Free Ma-laysia Today. Retrieved from https://www.freemalaysiatoday.com/category/leisure/2024/08/22/malaysian-workforce-facing-record-burnout-levels/ [Google Scholar] [Crossref]

6. Free Malaysia Today. (2024, October 24). Dangerous burnout rates and why Malaysia must act now. Free Malaysia Today. Retrieved from https://www.freemalaysiatoday.com/category/leisure/2024/10/24/dangerous-burnout-rates-and-why-malaysia-must-act-now/ [Google Scholar] [Crossref]

7. George, D., & Mallery, P. (2019). IBM SPSS statistics 26 step by step: A simple guide and reference. Routledge. [Google Scholar] [Crossref]

8. Gordon, S., & Adler, H. (2022). Challenging or hindering? Understanding the daily effects of work stressors on hotel employees' work engagement and job satisfaction. International journal of hospitali-ty management, 103, 103211. [Google Scholar] [Crossref]

9. Güzide, A. T. A. (2021). Study on Factors Affecting Accountants Job Stress: Focusing On Self-Efficacy, Job Satisfaction and Work Engagement. Revista Argentina de Clínica Psicológica, 30(1), 587. [Google Scholar] [Crossref]

10. Hu, Y., Zhang, S., Zhai, J., Wang, D., Gan, X., Wang, F., ... & Yi, H. (2024). Relationship between workplace violence, job satisfaction, and burnout among healthcare workers in mobile cabin hospitals in China: Effects of perceived stress and work environment. Preventive medicine reports, 40, 102667 [Google Scholar] [Crossref]

11. Hutton, A. M. (2022). Burnout and Anticipated Turnover among Female Accounting Professionals: A Quantitative Study. Northcentral University. [Google Scholar] [Crossref]

12. Ipsos. (September 24, 2024). Percentage of adults worldwide who stated select issues were the biggest health problems facing people in their country in 2024 [Graph]. In Statista. Retrieved February 10, 2025, from https://www.statista.com/statistics/917148/leading-health-problems-worldwide/ [Google Scholar] [Crossref]

13. Johnson, V. R. (2023). A Quantitative Examination of the Relationships Between Work-Life Balance, Burnout, and Turnover Intentions Among Texas Public Accounting Professionals. [Google Scholar] [Crossref]

14. Kabir, M. J., Heidari, A., Etemad, K., Gashti, A. B., Jafari, N., Honarvar, M. R., ... & Lotfi, M. (2016). Job burnout, job satisfaction, and related factors among health care workers in Golestan Province, Iran. Electronic physician, 8(9), 2924. [Google Scholar] [Crossref]

15. Krejcie, R. V., & Morgan, D. W. (1970). Sample size determination table. Educational and psycholog-ical Measurement, 30(3), 607-610. [Google Scholar] [Crossref]

16. Malaysian Institute of Accountants. (2018, August 18c). MIA's initiatives to address work stress in au-dit firms. Accountants Today. Retrieved from https://www.at-mia.my/2018/08/01/mias-initiatives-to-address-work-stress-in-audit-firms/ [Google Scholar] [Crossref]

17. Malaysian Institute of Accountants. (2018, December 18a). How to fight stress in the audit workplace. Accountants Today. Retrieved from https://www.at-mia.my/2018/12/18/how-to-fight-stress-in-the-audit-workplace/ [Google Scholar] [Crossref]

18. Malaysian Institute of Accountants. (2018, December 18b). Enhancing preparers key to resolving au-ditor stress. Accountants Today. Retrieved from https://www.at-mia.my/2018/12/18/enhancing-preparers-key-to-resolving-auditor-stress/ [Google Scholar] [Crossref]

19. Mnif, Y., & Rebai, E. (2022). Flexibility and job stress in the accounting profession. Accounting Re-search Journal, 35(2), 261-275. [Google Scholar] [Crossref]

20. Ngirande, H. (2021). Occupational stress, uncertainty and organizational commitment in higher edu-cation: Job satisfaction as a moderator. SA Journal of Human Resource Management, 19, 1376. [Google Scholar] [Crossref]

21. Padmanabhan, S. (2021). The impact of locus of control on workplace stress and job satisfaction: A pi-lot study on private-sector employees. Current Research in Behavioral Sciences, 2, 100026. [Google Scholar] [Crossref]

22. Page, K., & Graves, N. (2021). A cross sectional study of organizational factors and their impact on job satisfaction and emotional burnout in a group of Australian nurses: infection control practitioners. BMC health services research, 21(1), 441. [Google Scholar] [Crossref]

23. Pallant, J. (2020). SPSS survival manual: A step by step guide to data analysis using IBM SPSS. Routledge. [Google Scholar] [Crossref]

24. Pham, Q., Tan Tran, T., Bich Pham, T., & Luan, T. (2022). Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam, Cogent Business & Management, 9 (1), 1-18. DOI, 10(23311975.2022), 2110644. [Google Scholar] [Crossref]

25. Press Releases. (2024, August 8). Malaysian workforce facing highest burnout levels this year. The Rakyat Post. Retrieved from https://www.therakyatpost.com/news/malaysia/2024/08/08/malaysian-workforce-facing-highest-burnout-levels-this-year/ [Google Scholar] [Crossref]

26. Rakuten Insight. (June 22, 2022). Share of people suffering from higher level of stress or anxiety dur-ing the past year in Malaysia as of May 2022, by age group [Graph]. In Statista. Retrieved February 10, 2025, from https://www.statista.com/statistics/1322323/malaysia-share-of-people-feeling-more-stressed-or-anxious-by-gender/ [Google Scholar] [Crossref]

27. Ramadhanty, N. (2025). Examining the Relationship Between Job Stress and Employee Turnover In-tention. PENG: Jurnal Ekonomi dan Manajemen, 2(1b), 1626-1632. [Google Scholar] [Crossref]

28. Rožman, M., Grinkevich, A., & Tominc, P. (2019). Occupational stress, symptoms of burnout in the workplace and work satisfaction of the age-diverse employees. Organizacija, 52(1), 46-52. [Google Scholar] [Crossref]

29. Said, R. M., & El-Shafei, D. A. (2021). Occupational stress, job satisfaction, and intent to leave: nurs-es working on front lines during COVID-19 pandemic in Zagazig City, Egypt. Environmental Science and Pollution Research, 28(7), 8791-8801. [Google Scholar] [Crossref]

30. Shanafelt, T. D., West, C. P., Sinsky, C., Trockel, M., Tutty, M., Wang, H., ... & Dyrbye, L. N. (2022, March). Changes in burnout and satisfaction with work-life integration in physicians and the general US working population between 2011 and 2020. In Mayo Clinic Proceedings (Vol. 97, No. 3, pp. 491-506). Elsevier. [Google Scholar] [Crossref]

31. Storm, K. I. L., & Muhr, S. L. (2023). Work-life balance as gaslighting: Exploring repressive care in female accountants' careers. Critical Perspectives on Accounting, 95, 102484 [Google Scholar] [Crossref]

32. Stowe, J. E., Sullivan, G., Self, S. W., McCullough, T., & Byers, R. (2022). Quantitative examination of age, gender, and emotional exhaustion in public accounting. Journal of Organizational Psychology, 22(2). [Google Scholar] [Crossref]

33. The Edge Malaysia. (2024, February 23). Malaysians' mental health marginally better in 2023, but concerns remain. The Edge Malaysia. Retrieved from https://theedgemalaysia.com/node/702149 [Google Scholar] [Crossref]

34. Wang, C. S., Smith, A. N., Scott, E. E., Edwards, B. D., & Smart, S. E. (2024). Reducing turnover in-tentions of Black employees in the accounting profession: The roles of racial centrality, racial identity affirmation and supervisor closeness. Accounting, Organizations and Society, 113, 101572. [Google Scholar] [Crossref]

35. Xu, Y., & Wang, Y. (2023). Job stress and university faculty members' life satisfaction: The mediating role of emotional burnout. Frontiers in Psychology, 14, 1111434. [Google Scholar] [Crossref]

36. Yan, H., & Xie, S. (2016). How does auditors' work stress affect audit quality? Empirical evidence from the Chinese stock market. China Journal of Accounting Research, 9(4), 305-319. [Google Scholar] [Crossref]

37. Zaghini, F., Biagioli, V., Fiorini, J., Piredda, M., Moons, P., & Sili, A. (2023). Work-related stress, job satisfaction, and quality of work life among cardiovascular nurses in Italy: structural equation model-ing. Applied Nursing Research, 72, 151703. [Google Scholar] [Crossref]

Metrics

Views & Downloads

Similar Articles