Research Article
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The effect of occupational stress on burnout ın certified public accountant: acase from Ankara

Year 2022, Volume: 7 Issue: 3, 111 - 119, 31.07.2022

Abstract

This study was conducted to examine the effect of certified public accountants’ experience of job stress on the sense of burnout. In line with the literature, hypotheses were formed and tested. Weiman Occupational Stress Scale was used to measure job stress and Maslach Burnout Scale was used to measure burnout and its sub-dimensions. The Cronbach’s Alpha reliability coefficients of the scales are 0.70 and 0.789, respectively. In the study, the effect of work stress on the general burnout level, as well as the effect on the sub-dimensions of burnout, lack of personal achie-vement, depersonalization and emotional exhaustion, were also examined. Correlation and regression analyzes were conducted to measure the effect of job stress on burnout and its sub-dimensions. According to the findings obtained as a result of the analysis, it was determined that job stress had a statistically significant positive effect on both general burnout and its sub-dimensions (p<0.05). In this direction, certified public accountants need to get rid of job stress and burnout triggered by job stress in order to ensure that the information they produce is reliable, comparable and understandable. As a result of the research, it has been suggested to organize vocational training and in-service trainings for certified public accountants to provide information on stress and burnout. In addition, since the study was conducted with a limited sample, it is recommended that future studies be carried out by inc-luding larger sample and different demographic variables.

References

  • ARDIÇ, K., & POLATÇI, S. (2008). Tükenmişlik Sendromu Akademisyenler Üzerinde Bir Uygulama (GOÜ Örneği). Gazi Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 10(2), 69-96.
  • AXELROD, W. L., & GAVİN, J. F. (1980). Stress And Strain In Blue-Collar And White-Collar Management Staff. Journal Of Vocational Behavior, 17(1), 41-49.
  • BAKLACI, E. (2013). İş Stresi Ve Tükenmişlik Arasındaki İlişki: Banka Çalışanları Üzerinde Bir Araştırma. Yüksek Lisans Tezi, Mustafa Kemal Üniversitesi Sosyal Bilimler Enstitüsü.
  • BAYARÇELİK, E. B., DURMAZ, B. V., & GÜRLER, N. (2019). İş Stresi Ve Pozitif Psikolojik Sermayenin Tükenmişlik Üzerine Etkisi: Bankacılık Sektöründe Bir Araştırma. İnsan Ve İnsan Dergisi, 6(21), 493-523.
  • BUDAK, G., & SÜRGEVİL, O. (2005). Tükenmişlik Ve Tükenmişliği Etkileyen Örgütsel Faktörlerin Analizine İlişkin Akademik Personel Üzerinde Bir Uygulama. Dokuz Eylül Üniversitesi İktisadi İdari Bilimler Fakültesi Dergisi, 20(2), 95-108.
  • BUGAJSKA, J., JĘDRYKA-GÓRAL, A., WİDERSZAL-BAZYL, M., ORŁOWSKA-BARANOWSKA, E., SAGAN, A., MAŁGORZATA MİCHALAK, J., & KONARSKA, M. (2011). Job Strain, Overtime, Life Style, And Cardiovascular Risk İn Managers And Physical Workers. International Journal Of Occupational Safety And Ergonomics, 17(1), 25-32.
  • CANNON, W. B. (1914). The Emergency Function Of The Adrenal Medulla İn Pain And The Major Emotions. American Journal Of Physiology-Legacy Content, 33(2), 356-372.
  • CASİDA, J. M., COMBS, P., SCHROEDER, S. E., & JOHNSON, C. (2019). Burnout And Quality Of Work Life Among Nurse Practitioners İn Ventricular Assist Device Programs İn The United States. Progress İn Transplantation, 29(1), 67-72.
  • DESOUKY, D., & ALLAM, H. (2017). Occupational Stress, Anxiety And Depression Among Egyptian Teachers. Journal Of Epidemiology And Global Health, 7(3), 191-198.
  • DSÖ (2003). The Mental Health Context: Mental Health Policy And Service Guidance Package. Dünya Sağlık Örgütü.
  • ERGİN, C. (1992). Doktor Ve Hemsirelerde Tukenmislik Ve Maslach Tukenmislik Olceginin Uyarlanmasi. VII. Ulusal Psikoloji Kongresi, 22th September 1992 Ankara, Türkiye.
  • GANSTER, D. C., & ROSEN, C. C. (2013). Work Stress And Employee Health: A Multidisciplinary Review. Journal Of Management, 39(5), 1085-1122.
  • HAMMER, L. B., KOSSEK, E. E., ANGER, W. K., BODNER, T., & ZİMMERMAN, K. L. (2011). Clarifying Work–Family İntervention Processes: The Roles Of Work–Family Conflict And Family-Supportive Supervisor Behaviors. Journal Of Applied Psychology, 96(1), 134.
  • HOLMES, T. H., & RAHE, R. H. (1967). The Social Readjustment Rating Scale. Journal Of Psychosomatic Research.
  • HOPKİNS, M. M., & YONKER, R. D. (2015). Managing Conflict With Emotional İntelligence: Abilities That Make A Difference. Journal Of Management Development.
  • KASCHKA, W. P., KORCZAK, D., & BROİCH, K. (2011). Burnout: A Fashionable Diagnosis. Deutsches Ärzteblatt International, 108(46), 781.
  • KAYA, E. (2010). İş Stresi Ve Tükenmişlik Duygusunun İşten Ayrılma Niyetine Etkileri: Sağlık Personeli Üzerinde Bir Uygulama. Yüksek Lisans Tezi, Gebze Yüksek Teknoloji Enstitüsü.
  • KHAMİSA, N., PELTZER, K., ILİC, D., & OLDENBURG, B. (2016). Work Related Stress, Burnout, Job Satisfaction And General Health Of Nurses: A Follow‐Up Study. International Journal Of Nursing Practice, 22(6), 538-545.
  • KOP, N., & EUWEMA, M. C. (2001). Occupational Stress And The Use Of Force By Dutch Police Officers. Criminal Justice And Behavior, 28(5), 631-652.
  • KUPER, H., & MARMOT, M. (2003). Job Strain, Job Demands, Decision Latitude, And Risk Of Coronary Heart Disease Within The Whitehall II Study. Journal Of Epidemiology & Community Health, 57(2), 147-153.
  • MASLACH, C., & JACKSON, S. E. (1981). The Measurement Of Experienced Burnout. Journal Of Organizational Behavior, 2(2), 99-113.
  • MASLACH, C., & ZİMBARDO, P. G. (1982). Burnout: The Cost Of Caring.. New Jersy: Prestice Hall. Inc., Englewood Cliffs.
  • MCCORMACK, H. M., MACINTYRE, T. E., O'SHEA, D., HERRİNG, M. P., & CAMPBELL, M. J. (2018). The Prevalence And Cause (S) Of Burnout Among Applied Psychologists: A Systematic Review. Frontiers In Psychology, 1897.
  • ONAY, M. & KILCI, S. (2011). İş Stresi ve Tükenmişlik Duygusunun İşten Ayrılma Niyeti Üzerine Etkileri: Garsonlar Ve Aşçıbaşılar. Organizasyon ve Yönetim Bilimleri Dergisi, 3 (2), 363-372.
  • ÖZKAN, A., & ÖZDEVECİOĞLU, M. (2013). The Effects Of Occupational Stress On Burnout And Life Satisfaction: A Study İn Accountants. Quality & Quantity, 47(5), 2785-2798.
  • QUİCK, J. C., & HENDERSON, D. F. (2016). Occupational Stress: Preventing Suffering, Enhancing Wellbeing. International Journal Of Environmental Research And Public Health, 13(5), 459.
  • QUİCK, J. C., WRİGHT, T. A., ADKİNS, J. A., NELSON, D. L., & QUİCK, J. D. (1997). Preventive Stress Management İn Organizations (Vol. 1997, Pp. 89-110). Washington, DC: American Psychological Association.
  • SALPİGKTİDİS, I. I., PALİOURAS, D., GOGAKOS, A. S., RALLİS, T., SCHİZAS, N. C., CHATZİNİKOLAOU, F., & BARBETAKİS, N. (2016). Burnout Syndrome And Job Satisfaction İn Greek Residents: Exploring Differences Between Trainees İnside And Outside The Country. Annals Of Translational Medicine, 4(22).
  • SALVAGİONİ, D. A. J., MELANDA, F. N., MESAS, A. E., GONZÁLEZ, A. D., GABANİ, F. L., & ANDRADE, S. M. D. (2017). Physical, Psychological And Occupational Consequences Of Job Burnout: A Systematic Review Of Prospective Studies. Plos One, 12(10), E0185781.
  • SEİDLER, A., THİNSCHMİDT, M., DECKERT, S., THEN, F., HEGEWALD, J., NİEUWENHUİJSEN, K., & RİEDEL-HELLER, S. G. (2014). The Role Of Psychosocial Working Conditions On Burnout And İts Core Component Emotional Exhaustion–A Systematic Review. Journal Of Occupational Medicine And Toxicology, 9(1), 1-13.
  • WANG, X., ZHAO, Q., CHEN, W., YU, S., WANG, Z., & XİAO, Z. (2017). Peripheral SLC6A4 Gene Expression İn Obsessive-Compulsive Disorder İn The Han Chinese Population. Shanghai Archives Of Psychiatry, 29(3), 146.
  • Yİ, X., Lİ, X., MA, X., & Lİ, F. (2022). The Relationship Between Occupational Stress And Job Burnout İn Coal Miners: Interactions Between GCCR And SLC6A4 Gene Polymorphisms And The Environment. Journal Of Affective Disorders, 297, 76-82.

Yeminli mali müşavirlerde iş stresinin tükenmişlik üzerindeki etkisi: Ankara örneği

Year 2022, Volume: 7 Issue: 3, 111 - 119, 31.07.2022

Abstract

Bu çalışma, yeminli mali müşavirlerin iş stresi deneyimleme durumunun tükenmişlik duygusu üzerindeki etkisini incelemek amacıyla yapılmıştır. Literatür doğrultusunda hipotezler oluşturularak test edilmiştir. İş stresini ölçmek için Weiman Mesleki Stresi Ölçeği, tükenmişlik ve alt boyutlarını ölçmek için Maslach Tükenmişlik Ölçeği kullanılımıştır. Ölçeklerin Cronbach’s Alpha güvenilirlik katsayısı sırasıyla 0,70 ve 0,789’dur. Çalışmada iş stresinin genel tükenmişlik düzeyi üzerindeki etkisiyle birlikte tükenmişliğin alt boyutları olan kişisel başarı eksikliği, duyarsızlaşma ve duygusal tükenme alt boyutları üzerindeki etkisi de incelenmiştir. İş stresinin tükenmişlik ve alt boyutları üzerindeki etkisini ölçmek amacıyla korelasyon ve regresyon analizleri yürütülmüştür. Analiz sonucunda elde edilen bulgulara göre iş stresinin hem genel tükenmişlik üzerinde hem de alt boyutları üzerinde pozitif yönde istatistiksel olarak anlamlı etkisi olduğu tespit edilmiştir (p<0,05). Bu doğrultuda yeminli mali müşavirlerin ürettikleri bilgilerin güvenilir, karşılaştırılabilir ve anlaşılır olması açısından iş stresinden ve iş stresinin tetiklediğitükenmişlikten kurtulmaları gerekmektedir. Araştırma sonucunda yeminli mali müşavirlere yönelik stres ve tükenmişlik üzerine bilgi verilebilecek mesleki eğitim ve hizmet içi eğitimlerin düzenlenmesi önerilmiştir. Ayrıca çalışmanın kısıtlı bir örneklem ile yürütülmüş olmasından dolayı gelecek çalışmaların daha büyük örneklem ve farklı demografik değişkenlerin de dahil edilerek yürütülmesi önerilmektedir.

References

  • ARDIÇ, K., & POLATÇI, S. (2008). Tükenmişlik Sendromu Akademisyenler Üzerinde Bir Uygulama (GOÜ Örneği). Gazi Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 10(2), 69-96.
  • AXELROD, W. L., & GAVİN, J. F. (1980). Stress And Strain In Blue-Collar And White-Collar Management Staff. Journal Of Vocational Behavior, 17(1), 41-49.
  • BAKLACI, E. (2013). İş Stresi Ve Tükenmişlik Arasındaki İlişki: Banka Çalışanları Üzerinde Bir Araştırma. Yüksek Lisans Tezi, Mustafa Kemal Üniversitesi Sosyal Bilimler Enstitüsü.
  • BAYARÇELİK, E. B., DURMAZ, B. V., & GÜRLER, N. (2019). İş Stresi Ve Pozitif Psikolojik Sermayenin Tükenmişlik Üzerine Etkisi: Bankacılık Sektöründe Bir Araştırma. İnsan Ve İnsan Dergisi, 6(21), 493-523.
  • BUDAK, G., & SÜRGEVİL, O. (2005). Tükenmişlik Ve Tükenmişliği Etkileyen Örgütsel Faktörlerin Analizine İlişkin Akademik Personel Üzerinde Bir Uygulama. Dokuz Eylül Üniversitesi İktisadi İdari Bilimler Fakültesi Dergisi, 20(2), 95-108.
  • BUGAJSKA, J., JĘDRYKA-GÓRAL, A., WİDERSZAL-BAZYL, M., ORŁOWSKA-BARANOWSKA, E., SAGAN, A., MAŁGORZATA MİCHALAK, J., & KONARSKA, M. (2011). Job Strain, Overtime, Life Style, And Cardiovascular Risk İn Managers And Physical Workers. International Journal Of Occupational Safety And Ergonomics, 17(1), 25-32.
  • CANNON, W. B. (1914). The Emergency Function Of The Adrenal Medulla İn Pain And The Major Emotions. American Journal Of Physiology-Legacy Content, 33(2), 356-372.
  • CASİDA, J. M., COMBS, P., SCHROEDER, S. E., & JOHNSON, C. (2019). Burnout And Quality Of Work Life Among Nurse Practitioners İn Ventricular Assist Device Programs İn The United States. Progress İn Transplantation, 29(1), 67-72.
  • DESOUKY, D., & ALLAM, H. (2017). Occupational Stress, Anxiety And Depression Among Egyptian Teachers. Journal Of Epidemiology And Global Health, 7(3), 191-198.
  • DSÖ (2003). The Mental Health Context: Mental Health Policy And Service Guidance Package. Dünya Sağlık Örgütü.
  • ERGİN, C. (1992). Doktor Ve Hemsirelerde Tukenmislik Ve Maslach Tukenmislik Olceginin Uyarlanmasi. VII. Ulusal Psikoloji Kongresi, 22th September 1992 Ankara, Türkiye.
  • GANSTER, D. C., & ROSEN, C. C. (2013). Work Stress And Employee Health: A Multidisciplinary Review. Journal Of Management, 39(5), 1085-1122.
  • HAMMER, L. B., KOSSEK, E. E., ANGER, W. K., BODNER, T., & ZİMMERMAN, K. L. (2011). Clarifying Work–Family İntervention Processes: The Roles Of Work–Family Conflict And Family-Supportive Supervisor Behaviors. Journal Of Applied Psychology, 96(1), 134.
  • HOLMES, T. H., & RAHE, R. H. (1967). The Social Readjustment Rating Scale. Journal Of Psychosomatic Research.
  • HOPKİNS, M. M., & YONKER, R. D. (2015). Managing Conflict With Emotional İntelligence: Abilities That Make A Difference. Journal Of Management Development.
  • KASCHKA, W. P., KORCZAK, D., & BROİCH, K. (2011). Burnout: A Fashionable Diagnosis. Deutsches Ärzteblatt International, 108(46), 781.
  • KAYA, E. (2010). İş Stresi Ve Tükenmişlik Duygusunun İşten Ayrılma Niyetine Etkileri: Sağlık Personeli Üzerinde Bir Uygulama. Yüksek Lisans Tezi, Gebze Yüksek Teknoloji Enstitüsü.
  • KHAMİSA, N., PELTZER, K., ILİC, D., & OLDENBURG, B. (2016). Work Related Stress, Burnout, Job Satisfaction And General Health Of Nurses: A Follow‐Up Study. International Journal Of Nursing Practice, 22(6), 538-545.
  • KOP, N., & EUWEMA, M. C. (2001). Occupational Stress And The Use Of Force By Dutch Police Officers. Criminal Justice And Behavior, 28(5), 631-652.
  • KUPER, H., & MARMOT, M. (2003). Job Strain, Job Demands, Decision Latitude, And Risk Of Coronary Heart Disease Within The Whitehall II Study. Journal Of Epidemiology & Community Health, 57(2), 147-153.
  • MASLACH, C., & JACKSON, S. E. (1981). The Measurement Of Experienced Burnout. Journal Of Organizational Behavior, 2(2), 99-113.
  • MASLACH, C., & ZİMBARDO, P. G. (1982). Burnout: The Cost Of Caring.. New Jersy: Prestice Hall. Inc., Englewood Cliffs.
  • MCCORMACK, H. M., MACINTYRE, T. E., O'SHEA, D., HERRİNG, M. P., & CAMPBELL, M. J. (2018). The Prevalence And Cause (S) Of Burnout Among Applied Psychologists: A Systematic Review. Frontiers In Psychology, 1897.
  • ONAY, M. & KILCI, S. (2011). İş Stresi ve Tükenmişlik Duygusunun İşten Ayrılma Niyeti Üzerine Etkileri: Garsonlar Ve Aşçıbaşılar. Organizasyon ve Yönetim Bilimleri Dergisi, 3 (2), 363-372.
  • ÖZKAN, A., & ÖZDEVECİOĞLU, M. (2013). The Effects Of Occupational Stress On Burnout And Life Satisfaction: A Study İn Accountants. Quality & Quantity, 47(5), 2785-2798.
  • QUİCK, J. C., & HENDERSON, D. F. (2016). Occupational Stress: Preventing Suffering, Enhancing Wellbeing. International Journal Of Environmental Research And Public Health, 13(5), 459.
  • QUİCK, J. C., WRİGHT, T. A., ADKİNS, J. A., NELSON, D. L., & QUİCK, J. D. (1997). Preventive Stress Management İn Organizations (Vol. 1997, Pp. 89-110). Washington, DC: American Psychological Association.
  • SALPİGKTİDİS, I. I., PALİOURAS, D., GOGAKOS, A. S., RALLİS, T., SCHİZAS, N. C., CHATZİNİKOLAOU, F., & BARBETAKİS, N. (2016). Burnout Syndrome And Job Satisfaction İn Greek Residents: Exploring Differences Between Trainees İnside And Outside The Country. Annals Of Translational Medicine, 4(22).
  • SALVAGİONİ, D. A. J., MELANDA, F. N., MESAS, A. E., GONZÁLEZ, A. D., GABANİ, F. L., & ANDRADE, S. M. D. (2017). Physical, Psychological And Occupational Consequences Of Job Burnout: A Systematic Review Of Prospective Studies. Plos One, 12(10), E0185781.
  • SEİDLER, A., THİNSCHMİDT, M., DECKERT, S., THEN, F., HEGEWALD, J., NİEUWENHUİJSEN, K., & RİEDEL-HELLER, S. G. (2014). The Role Of Psychosocial Working Conditions On Burnout And İts Core Component Emotional Exhaustion–A Systematic Review. Journal Of Occupational Medicine And Toxicology, 9(1), 1-13.
  • WANG, X., ZHAO, Q., CHEN, W., YU, S., WANG, Z., & XİAO, Z. (2017). Peripheral SLC6A4 Gene Expression İn Obsessive-Compulsive Disorder İn The Han Chinese Population. Shanghai Archives Of Psychiatry, 29(3), 146.
  • Yİ, X., Lİ, X., MA, X., & Lİ, F. (2022). The Relationship Between Occupational Stress And Job Burnout İn Coal Miners: Interactions Between GCCR And SLC6A4 Gene Polymorphisms And The Environment. Journal Of Affective Disorders, 297, 76-82.
There are 32 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Alper Bahadır Dalmış This is me 0000-0002-9069-3917

Mustafa Koçak This is me 0000-0002-4093-9202

Publication Date July 31, 2022
Published in Issue Year 2022 Volume: 7 Issue: 3

Cite

APA Dalmış, A. B., & Koçak, M. (2022). Yeminli mali müşavirlerde iş stresinin tükenmişlik üzerindeki etkisi: Ankara örneği. Journal of Awareness, 7(3), 111-119.