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Article
Publication date: 25 January 2024

Kujtim Hameli, Lum Çollaku and Lekë Ukaj

This study aims to investigate the impact of job burnout on job satisfaction and the intention to change occupation within the accounting profession. It also examines the…

Abstract

Purpose

This study aims to investigate the impact of job burnout on job satisfaction and the intention to change occupation within the accounting profession. It also examines the mediating role of psychological well-being.

Design/methodology/approach

A descriptive research design was used in this study. Survey data were physically collected from 230 accounting employees in the private sector. Structural equation modeling was used to test the theoretical model.

Findings

The results showed that job burnout significantly affects psychological well-being and that psychological well-being significantly mediates the relationship between job burnout and job satisfaction, as well as between job burnout and the intention to change occupation.

Research limitations/implications

This study has significant implications for accounting organizations, suggesting the adoption of strategies to promote psychological well-being. These initiatives have the potential to enhance job satisfaction and reduce accountants’ intention to change their profession.

Originality/value

This study contributes to the existing literature by highlighting the mediating role of psychological well-being in linking job burnout with job satisfaction and the intention to change occupation among accounting professionals.

Details

Industrial and Commercial Training, vol. 56 no. 1
Type: Research Article
ISSN: 0019-7858

Keywords

Article
Publication date: 2 May 2024

Lum Çollaku, Arbana Sahiti Ramushi and Muhamet Aliu

This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of…

Abstract

Purpose

This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of moral justification in explaining the link between selfishness and intention to fraud.

Design/methodology/approach

Data were collected with the help of a structured questionnaire. The final sample includes 240 accounting certified professionals. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling.

Findings

The results of this study show that selfishness has no direct impact on the intention to commit fraud. However, selfishness does have a positive impact on moral justification. Furthermore, the study found that moral justification mediates the relationship between selfishness and fraud intention.

Practical implications

This study provides important implications for accounting firms and other organizations and recommends that they implement the necessary practices to reduce the fraudulent intentions of certified accounting professionals while simultaneously reducing selfishness and moral justification.

Originality/value

This research is among the few studies in the accounting field that address the mediating role of moral justification in the relationship between selfishness and fraud intention among certified accounting professionals.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 2 June 2023

Lum Çollaku, Muhamet Aliu and Skender Ahmeti

This study aims to examine the relationship between job burnout, psychological well-being and intention to change occupation among accounting professionals. It focuses on the role…

Abstract

Purpose

This study aims to examine the relationship between job burnout, psychological well-being and intention to change occupation among accounting professionals. It focuses on the role of psychological well-being in explaining the link between job burnout and intention to change occupation.

Design/methodology/approach

Data were collected with the help of a structured questionnaire. The final sample includes 218 accounting professionals in the private sector. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling (SEM).

Findings

The results of this study show that job burnout has a positive impact on the intention to change occupation and a negative impact on psychological well-being. In addition, psychological well-being was found to mediate the relationship between job burnout and intention to change occupation.

Practical implications

This study provides important implications for accounting firms and recommends that they implement the necessary practices to increase the psychological well-being of accounting staff to reduce job burnout and intention to change occupation.

Originality/value

This work complements current studies in the field of accounting by highlighting the intermediary role of psychological well-being on the relationship between job burnout and intention to change profession among accounting professionals.

Details

Management Research Review, vol. 46 no. 12
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 28 November 2023

Kujtim Hameli, Lekë Ukaj and Lum Çollaku

This study aims to investigate the impact of emotional intelligence on work engagement by exploring the mediating roles of self-efficacy and psychological empowerment in this…

Abstract

Purpose

This study aims to investigate the impact of emotional intelligence on work engagement by exploring the mediating roles of self-efficacy and psychological empowerment in this relationship.

Design/methodology/approach

Using the survey method, data were collected through both physical and online means. The final sample comprised 304 teachers working in elementary, middle and high schools. Structural equation modeling (SEM) analysis, utilizing IBM Amos version 26, was employed to assess the hypothesized model.

Findings

The study's results revealed that emotional intelligence does not exert a direct impact on work engagement. Additionally, self-efficacy was not found to mediate the relationship between emotional intelligence and work engagement. However, psychological empowerment emerged as a mediating factor in this context. Furthermore, self-efficacy and psychological empowerment concurrently demonstrated significant mediation of the relationship between emotional intelligence and work engagement.

Research limitations/implications

The findings underscore the significance of teachers' emotional intelligence, suggesting that it can have profound implications for their work engagement through the mediating mechanisms of self-efficacy and psychological empowerment. Educational principals and administrators are encouraged to prioritize the enhancement of teachers' psychological empowerment, recognizing it as a pivotal link between teachers' emotional intelligence and work engagement.

Originality/value

This study contributes to the field by comprehensively examining the mediating roles of self-efficacy and psychological empowerment, addressing prior empirical gaps, and enriching the understanding of how emotional intelligence influences work engagement within the educational sphere.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

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