تحلیلی بر پیامدهای رفتاری فرسودگی در اساتید حسابداری و مالی در ایران: واکاوی ترک حرفه آکادمیک

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

استادیار، گروه حسابداری، واحد لاهیجان، دانشگاه آزاد اسلامی، لاهیجان، ایران.

10.22059/acctgrev.2023.361278.1008827

چکیده

هدف: هدف اصلی این پژوهش، بررسی پیامدهای رفتاری فرسودگی شغلی در اساتید حسابداری و مالی ایران با تمرکز بر مسئله ترک حرفه آکادمیک است.
روش: این پژوهش از نظر هدف، کاربردی و از نظر روش از نوع پژوهش‌های توصیفی ـ پیمایشی است. برای فرسودگی شغلی، از پرسش‌نامه خلاصه شده ماسلاچ (فوگارتی و همکاران، ۲۰۱۶)؛ تمایل به تغییر شغل، از پرسش‌نامه کابرز و فوگارتی (۱۹۹۵)؛ رضایت شغلی، از پرسش‌نامه برایفیلد و روته (۱۹۵۱) و تعهد سازمانی، از پرسش‌نامه می‌یر و آلن (۱۹۹۱و ۱۹۹۷) استفاده شد. داده‌های پژوهش از بین ۲۳۴ پرسش‌نامه تکمیل شده توسط اعضای هیئت علمی حسابداری و مدیریت مالی کشور، در سال ۱۴۰۱ گردآوری و برای تحلیل داده‌ها، از روش معادلات ساختاری و نرم‌افزار پی‌ال‌اس استفاده شد.
یافته‌ها: نتایج بررسی نشان داد که رضایت شغلی تحت تأثیر مؤلفه مسخ شخصیت قرار دارد. فرسودگی شامل (فرسودگی عاطفی، کاهش موفقیت شخصی و مسخ شخصیت) با تعهد عاطفی به سازمان ارتباط منفی و با تداوم تعهد سازمانی ارتباط مثبت دارد. همچنین مؤلفه‌های فرسودگی بر عملکرد شغلی اساتید حسابداری و مالی تأثیر منفی می‌گذارد. نتایج نشان داد که تمایل به تغییر شغل در اثر ایجاد فرسودگی به‌وجود نمی‌آید؛ اما رضایت شغلی عامل مهمی درعدم تمایل به تغییر شغل توسط اساتید حسابداری و مالی است. مؤلفه‌های تعهد عاطفی و تداوم تعهد سازمانی با تمایل به تغییر شغل ارتباط منفی دارند. در نهایت، تعهد عاطفی به سازمان زمینه افزایش رضایت‌مندی شغلی است.
نتیجه‌گیری: نتایج بررسی نشان می‌دهد که فرسودگی شغلی در حوزه آموزش عالی، می‌تواند عاملی برای کاهش رضایت‌مندی شغلی و تقلیل عملکرد شغلی باشد. نتایج نشان داد که فرسودگی در سه بُعد عاطفی، کاهش موفقیت شخصی و مسخ شخصیت، بر تمایل به تغییر شغل اساتید حسابداری و مالی تأثیر معناداری ندارد؛ اما کماکان بر عملکرد و رضایت شغلی عاملی تأثیرگذار است. تعهد سازمانی اعم از تعهد عاطفی و تداوم تعهد نیز تحت تأثیر مؤلفه‌های فرسودگی قرار دارند. به نظر می‌رسد ضرورت دارد که مراجع قانون‌گذار و ذی‌ربط، در آموزش عالی شامل وزارت علوم و تحقیقات و فناوری و دانشگاه آزاد، سازوکارهای مناسبی برای مدیریت عوامل تشدیدکننده فرسودگی شغلی به‌کار گیرند تا از پیامدهای منفی‌ای همچون نارضایتی شغلی، ترک حرفه آموزش و تحمل هزینه‌های جایگزینی در این بخش اجتناب کنند. در ادبیات تجربی، موضوع فرسودگی شغلی و پیامدهای ناشی از آن، چندان در کانون توجه پژوهشگران قرار نگرفته و معدود آثار تجربی نیز، به فرسودگی در حرفه حسابرسی پرداخته است. با توجه به سهم مؤثر آموزش عالی در آماده‌سازی و اعتلای آموزش حسابداری، مالی و حوزه‌های پژوهشی مرتبط، بی‌توجهی به موضوع فرسودگی، می‌تواند زیان‌های جبران‌ناپذیری در پی‌داشته باشد.

کلیدواژه‌ها

عنوان مقاله [English]

Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition

نویسندگان [English]

  • Seyed Reza Seyed Nezhad Fahim
  • Hamed Arad
Assistant Prof., Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran.
چکیده [English]

Objective: The main purpose of this study is to investigate the behavioral consequences of job burnout in Iranian accounting and finance faculties with a focus on faculty turnover.
Methods: In terms of its purpose, this study falls under the category of applied research, and in terms of its methodology, it is descriptive survey research. To assess occupational burnout, the research employed the Maslach Questionnaire (Fogarty et al., 2016). Turnover intentions were measured using the Kalbers and Fogarty (1995) questionnaire, job satisfaction with the Brayfield and Rothe questionnaire (1951), and organizational commitment was gauged using Meyer and Allen's (1997-1991) questionnaire. Data for the research was obtained through 234 completed questionnaires from faculty members specializing in accounting and financial management in 2022. The analysis was conducted using the structural equation method, and the data was processed with PLS (Partial Least Squares) software.
Results: The obtained results showed that job satisfaction is influenced by the depersonalization component. Job burnout, encompassing emotional burnout, reduces personal accomplishment, and depersonalization, and is inversely related to emotional commitment to the organization while exhibiting a positive correlation with the persistence of organizational commitment. The results indicated that burnout components do harm the job performance of accounting and finance faculty members. Furthermore, the findings showed that turnover intentions do not emerge as a consequence of occupational burnout. Instead, job satisfaction emerges as a crucial determinant of turnover intentions among accounting and finance faculty members. The components of emotional commitment and continuity of organizational commitment also have a negative relationship with Turnover Intentions. Finally, emotional commitment to the organization is the reason for increasing job satisfaction.
Conclusion: The result of this study shows that occupational burnout in the field of higher education can be an effective factor in reducing job satisfaction and job performance. While the results revealed that burnout in the three emotional dimensions, reduced personal accomplishment, and depersonalization, does not significantly impact the turnover intentions of accounting and finance faculty members, it remains an influential factor on performance and job satisfaction. Additionally, the components of burnout also affect organizational commitment, including emotional commitment and continuity. It seems necessary for the Iranian legislative and relevant authorities in higher education, including the Ministry of Science, Research and Technology and the Islamic Azad University, to use appropriate mechanisms to manage the factors that aggravate job burnout to avoid negative consequences such as job dissatisfaction, leaving the academic profession and avoid bearing replacement costs.
Contribution: In the empirical literature, the issue of job burnout and its consequences have not been considered by researchers, and few empirical studies addressed the concept in the auditing profession. Considering the effective contribution of higher education in the preparation and promotion of accounting, finance, and related research fields, neglecting occupational burnout can cause irreparable losses.

کلیدواژه‌ها [English]

  • Job burnout
  • Job satisfaction
  • Organizational commitment
  • Emotional commitment
  • Depersonalization

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