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

Öz

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.

Anahtar Kelimeler

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

Etik Beyan

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

Öz

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.

Anahtar Kelimeler

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

Etik Beyan

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.

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