The Effects on Employee Performance of Accounting Professionals’ Work Overload and Work-Related Strain Level

Abstract

This research aims to examine the impact of work overload and work-related strain levels on individual employee performance among accounting professionals. The research was conducted using data from 397 accounting professionals operating in Ankara, and structural equation modeling was used in the analyses. The findings show that work overload significantly increases work-related strain; both work overload and work-related strain have negative and significant effects on employee performance. Furthermore, it was determined that work-related strain plays a mediating role in the relationship between work overload and employee performance. This result reveals that work overload affects employee performance not only directly but also indirectly through the psychological strain experienced by accounting professionals. Demographic analyses show that younger, single, and less experienced accounting professionals have higher levels of workload and strain, which are associated with lower performance. The findings are consistent with existing literature and emphasize the importance of psychological factors in the relationship between work overload and employee performance. In conclusion, balancing workload and supporting the psychological well-being of accounting professionals play a critical role in improving performance.

Keywords

• Accounting Professionals
• Work Overload
• Work-Related Strain
• Employee Performance
• Path Analysis

Ethical Statement

The survey application used in the research received Ethics Committee Approval from Kütahya Dumlupınar University Rectorate Social and Human Sciences Scientific Research and Publication Ethics Committee dated 14.04.2022 and numbered 2022/04.

Muhasebe Meslek Mensuplarının Aşırı İş Yükü ve İşe Bağlı Gerginlik Düzeyinin Çalışan Performansı Üzerindeki Etkisi

Abstract

Araştırma, muhasebe meslek mensuplarının aşırı iş yükü ve işe bağlı gerginlik düzeylerinin bireysel iş performansı üzerindeki etkisini incelemeyi amaçlamaktadır. Araştırma, Ankara’da faaliyet gösteren 397 muhasebe meslek mensubundan elde edilen verilerle gerçekleştirilmiş ve analizlerde yapısal eşitlik modellemesi kullanılmıştır. Elde edilen bulgular, aşırı iş yükünün işe bağlı gerginliği anlamlı biçimde artırdığını; hem aşırı iş yükünün hem de işe bağlı gerginliğin çalışan performansı üzerinde negatif yönlü ve anlamlı etkilere sahip olduğunu göstermektedir. Ayrıca, işe bağlı gerginliğin aşırı iş yükü ile çalışan performansı arasındaki ilişkide aracılık rolü üstlendiği tespit edilmiştir. Bu sonuç, aşırı iş yükünün çalışan performansını yalnızca doğrudan değil, aynı zamanda muhasebe meslek mensuplarının yaşadığı psikolojik gerilim üzerinden dolaylı olarak da etkilediğini ortaya koymaktadır. Demografik analizler, genç, bekar ve daha az deneyime sahip muhasebe meslek mensuplarının daha yüksek iş yükü ve gerginlik düzeyine, buna karşılık daha düşük performansa sahip olduklarını göstermektedir. Bulgular, mevcut literatürle tutarlılık sergilemekte olup iş yükü ile performans arasındaki ilişkide psikolojik unsurların önemini vurgulamaktadır. Sonuç olarak, muhasebe meslek mensuplarının iş yükünün dengelenmesi ve psikolojik iyi oluşlarının desteklenmesi, performansın artırılmasında kritik bir rol oynamaktadır.

Keywords

• Muhasebe Meslek Mensubu
• İşe Bağlı Gerginlik
• Aşırı İş Yükü
• Çalışan Performansı
• Yol Analizi

Ethical Statement

Çalışmada kullanılan anket uygulaması Etik Kurul Onayı, Kütahya Dumlupınar Üniversitesi Rektörlüğü Sosyal ve Beşeri Bilimler Bilimsel Araştırma ve Yayın Etik Kurulu’nun 14.04.2022 tarihli ve 2022/04 sayısı ile alınmıştır.

References

1. Akçal, M. (2020). Mali Müşavirlerin Aşırı İş Yükü Algısı ile Tükenmişlik Düzeyleri Arasındaki İlişki. Yayımlanmamış yüksek lisans tezi. Çağ Üniversitesi, Mersin, Türkiye.
2. Ali, S. ve Farooqi, Y. (2014). Effect of Work Overload on Job Satisfaction, Effect of Job Satisfaction on Employee Performance and Employee Engagement (A Case of Public Sector University of Gujranwala Division).
3. Baron, R. M. ve Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173-1182.
4. Berg, A. ve Hallberg, I. R. (1999). Effects of systematic clinical supervision on psychiatric nurses' sense of coherence, creativity, work-related strain, job satisfaction and view of the effects from clinical supervision: a pre-post test design. Journal of Psychiatric and Mental Health Nursing, 6(5), 371–381. https://doi.org/10.1046/j.1365-2850.1999.00235.x
5. Bingöl, O. (2018). Muhasebe Meslek Mensuplarının Aşırı İş Yükü, İş Stresi ve İş Tükenmişliği Üzerine Bir Araştırma. Yayımlanmamış yüksek lisans tezi. Eskişehir Osmangazi Üniversitesi, Eskişehir, Türkiye.
6. Beehr, T.A., ve Newman, J.E. (1978), Job stress, employee health, and organizational effectiveness: A facet analysis, mode, and literature review. Personal Psychology, 31, 665-699.
7. Bridger, R. S., Brasher, K., Dew, A., Sparshott, K. ve Kilminster, S. (2010). Job strain related to cognitive failure in naval personnel. Ergonomics, 53(6), 739–747. https://doi.org/10.1080/00140131003672031
8. Brown, M. ve Benson, J. (2005). Managing to overload? Work overload and performance appraisal processes. Group and Organization Management, 30(1), 99–124. https://doi.org/10.1177/1059601104269117

9. Buyruk Akbaba, A. N. ve Bulut, N. (2021). Pandemi sürecinde muhasebe meslek mensuplarının mesleki tükenmişlik düzeylerinin incelenmesi. International European Journal of Managerial Research, 5(Özel Sayı 1), 35–48.
10. Chong, V. K. ve Monroe, G. S. (2015). The impact of the antecedents and consequences of job burnout on junior accountants’ turnover intentions: a structural equation modelling approach. Accounting ve Finance, 55(1), 105–132. https://doi.org/https://doi.org/10.1111/acfi.12049
11. Du, Y., Zhang, L. ve Tekleab, A. G. (2018). Job strains, job control, and POS on employee performance: An interactionist perspective. Journal of Business Research, 82, 213–219. https://doi.org/https://doi.org/10.1016/j.jbusres.2017.09.040
12. Hung W-Y, Chang I-H and Hsiao Y-C. (2025). The impact of workload and emotional demands on turnover intentions: the mediating and moderating effects of job burnout. Frontiers, 16:1-12 doi:10.3389/fpsyg.2025.1699421
13. Ganesh, C.N. ve Krishnudu, C.H. (2020). Occupatıonal Stress & Job Performance – A Conceptual Framework. International Journal of Management, Technology And Engineering, 9 (4): 966-971.
14. Gomme, I. M. ve Hall, M. P. (1995). Prosecutors at work: Role overload and strain. Journal of Criminal Justice, 23(2), 191–200. https://doi.org/https://doi.org/10.1016/0047-2352(95)00006-C
15. Greenberg, E. S., Patricia, G. ve Moore, L. (1995). Work Teams and Organizational Commitment Working Paper, https://studylib.net/doc/18208799/work-teams-and-organizational-commitment, Erişim Tarihi: 01.03.2026.
16. Greenhaus, J. H. ve Beutell, N. J. (1985). Sources of conflict between work and family roles. The Academy of Management Review, 10(1), 76–88. https://doi.org/10.2307/258214
17. Iverson, R. D. ve Maguire, C. (2000). The relationship between job and life satisfaction: Evidence from a remote mining community. Human Relations, 53(6), 807–839. https://doi.org/10.1177/0018726700536003
18. Johari, R., Nordayana, S. ve Zarefar, A. (2019). The influence of work overload, time pressure and social influence pressure on auditors’ job performance. International Journal of Financial Research, 10, 15510. https://doi.org/10.5430/ijfr.v10n3p88
19. Kanten, S., Kanten, P., Durmaz, M. G., Kaya, E. B., ve Akkoyun, Y. (2019). The role of job demands and job resources model on job related strain and safety behaviors: a Research on blue-collar workers. Press Academia Procedia, 9(1), 29-35. https://doi.org/10.17261/Pressacademia.2019.1060
20. Karasek, R. (1979). Job demands, job decision latitude and mental strain: implications for job redesign. Administrative Science Quarterly, 24(2), 285–308.
21. Kaplanoğlu, E. (2014). Mesleki stresin temel nedenleri ve muhtemel sonuçları: Manisa ilindeki smmm’ler üzerine bir araştırma. Muhasebe ve Finansman Dergisi, 64, 131–150.
22. Kazan, G., ve Uzun Kocamış, T. U. (2025). Impact of accountants’ workload on job satisfaction: The mediating role of job stress. A Journal of Prevention, Assessment & Rehabilitation, 82(1), 144-153. DOI: 10.1177/10519815251335787
23. Kemery, E. R., Mossholder, K. W. ve Bedeian, A. G. (1987). Role stress, physical symptomatology, and turnover intentions: A causal analysis of three alternative specifications. Journal of Organizational Behavior, 8(1), 11–23. https://doi.org/https://doi.org/10.1002/job.4030080103
24. Kraan, K., ve Oeij, P. (2007). Do new production concepts and a new management of employment relations yield higher employee performance and lower job strain? Interventions Économiques pour une Alternative Sociale. DOAJ. https://doi.org/10.4000/interventionseconomiques.627
25. Meydan, C.H. ve Şeşen, H. (2015). Yapısal Eşitlik Modellemesi AMOS Uygulamaları, Ankara: Detay Yayıncılık.
26. Michie, S. ve Williams, S. (2003). Reducing work related psychological ill health and sickness absence: a systematic literature review. Occupational and Environmental Medicine, 60(1), 3. https://doi.org/10.1136/oem.60.1.3
27. Mueller, C. W., Boyer, E. M., Price, J. L. ve Iverson, R. D. (1994). Employee attachment and noncoercive conditions of work: The case of dental hygienists. Work and Occupations, 21(2), 179–212. https://doi.org/10.1177/0730888494021002002
28. Naru, A. S., ve Rehman, A. (2020). Impact of job insecurity and work overload on employee performance with the mediating role of employee stress: A case of Pakistan’s fast-food industry. International Journal of Human Resource Studies, 10(1), 304-331.
29. Picheng Lee, P. ve Kleinman, G. (2003). Statistical choices and apparent work outcomes in auditing. Journal of Managerial Psychology, 18(2), 105–125. https://doi.org/10.1108/02683940310465018
30. Pradana, A. ve Salehudin, I. (2015). Work overload and turnover intention of junior auditors in greater Jakarta, Indonesia. South East Asian Journal of Management, 9(2), 108–124.
31. Richard, O., Triana, M. del C., Yücel, İ., Li, M. ve Pinkham, B. (2022). The Impact of Supervisor-Subordinate Incongruence in Power Distance Orientation on Subordinate Job Strain and Subsequent Job Performance. Journal of Business and Psychology, 37(1), 31–45. https://doi.org/10.1007/s10869-021-09738-3
32. Ross, A. (1994). Trust as a moderator of the effect of performance evaluation style on job-related strain: A research note. Accounting, Organizations and Society, 19(7), 629–635. https://doi.org/https://doi.org/10.1016/0361-3682(94)90027-2
33. Schaufeli, W. B., ve Bakker, A. B. (2004). Job demands, job resources, and their relationship with burnout and engagement: A multi-sample study. Journal of Organizational Behavior, 25(3), 293–315. https://doi.org/10.1002/job.248
34. Solomon, O. ve Okunade, I. (2021). Work-life balance and employees’ performance in selected manufacturing industries in Ogun state, Nigeria. Caleb International Journal of Development Studies, 4, 35–47. https://doi.org/10.26772/cijds-2021-04-01-02
35. Stansfeld, S. A., Shipley, M. J., Head, J. ve Fuhrer, R. (2012). Repeated job strain and the risk of depression: longitudinal analyses from the whitehall ii study. American Journal of Public Health, 102(12), 2360–2366. https://doi.org/10.2105/AJPH.2011.300589
36. Stevens, J. M., Beyer, J. M. ve Trice, H. M. (1978). Assessing personal, role, and organizational predictors of managerial commitment. The Academy of Management Journal, 21(3), 380–396. https://doi.org/10.2307/255721
37. Sweeney, J.T. and Summers, S.L. (2002) The effect of the busy season workload on public accountants’ job burnout. Behavioral Research in Accounting, 14, 223-245. http://dx.doi.org/10.2308/bria.2002.14.1.223
38. Taştan, S. (2016). Predicting job strain with psychological hardiness, organizational support, job control and work overload: An evaluation of Karasek’s DCS model. Postmodern Openings, VII, 107–130. https://doi.org/10.18662/po/2016.0701.07
39. Tiryaki Şen, H., Yurtsever, D., ve Alan, H. (2023). The effect of work overload and work-related strain on compliance with isolation precautions in healthcare professionals throughout the COVID-19 pandemic. Türkiye Klinikleri Journal of Nursing Sciences, 15(2):473-481.
40. TURMOB, (2024). Erişim adresi: https://www.turmob.org.tr/istatistikler/c8172e63-2bef-4919-a863-86e403bfdf0a/meslek-mensubu-dagilim-tablosu--sm-smmm- Erişim Tarihi: 24.10.2024
41. Usul, H., Korkmaz, S. Ş. ve Ömürbek, V. (2014). Muhasebe meslek mensuplarında yabancılaşma düzeyi ve bir araştırma. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 31, 147–165.
42. Worringer, B., Genrich-Hasken, M., Müller, A., Gündel, H. ve Angerer, P. (2020). Hospital medical and nursing managers’ perspective on the mental stressors of employees. International Journal of Environmental Research and Public Health, 17, 5041. https://doi.org/10.3390/ijerph17145041
43. Yürür, Ş. ve Keser, A. (2010). İşe bağlı gerginlik düzeyi ile iş tatmini ilişkisinde duygusal tükenmenin aracı rolü. Ankara Üniversitesi SBF Dergisi, 65(4), 165–193.