Does Work-Family Conflict Affect the Auditor's Performance?: Examining the Mediating Roles of Emotional Exhaustion and Job Satisfaction

Andi Ina Yustina; Tifanny Valerina

doi:10.22146/gamaijb.26302

Does Work-Family Conflict Affect the Auditor's Performance?: Examining the Mediating Roles of Emotional Exhaustion and Job Satisfaction

Andi Ina Yustina, Tifanny Valerina

(Submitted 5 July 2017)

(Published 27 April 2018)

Abstract

This paper examines whether the work-family conflict (related to both work-interfering-family and family-interfering-work) of auditors affects their performance and if so, whether the effect is mediated by emotional exhaustion and job satisfaction. A mail survey is used to deliver a questionnaire to 151 auditors from ten CPA firm in Indonesia. The result shows that emotional exhaustion and job satisfaction fully mediates the relationship of work-family conflict with job performance. The result also demonstrates that Work-Interfering-Family (WIF) has significant effects on emotional exhaustion and job satisfaction, but Family-Interfering-Work (FIW) has no significant influence on either emotional exhaustion or job satisfaction. This study suggests that maintaining a regular training program for auditors, having flexible working arrangements, and encouraging a healthy lifestyle may help to reduce the work-family conflict and will increase the job satisfaction and performance of auditors.

Keywords

work-family conflict, work interfering with family, family interfering with work, emotional exhaustion, job satisfaction, job performance, auditor

Full Text: PDF

DOI: 10.22146/gamaijb.26302

References

Advani, J. Y., S. C., Jagdale., A. K. Garg., and R. Kumar. 2005. Antecedents and consequences of ‘burnout’ in services personnel: A case of Indian software professionals. South Asian Journal of Management 12 (3): 21-34.
Al-Ahmadi, H. 2009. Factors affecting performance of hospital nurses in Riyadh region, Saudi Arabia. International Journal of Health Care Quality Assurance 22 (1):40-54.
Almer, E. D., and S. E. Kaplan. 2002. The effects on flexible work arrangements on stressors, burnout, and behavioral job outcomes in public accounting. Behavioral Research in Accounting 14 (1): 1-34.
Amstad, F. T., L. L. Meier., U. Fasel., A. Elfering., and N. K. Semmer. 2011. A meta-analysis of work–family conflict and various outcomes with a special emphasis on cross-domain versus matching-domain relations. Journal of Occupational Health Psychology 16 (2): 151 - 169.
Anderson, S. E., B. S. Coffey., and R. T. Byerly. 2002. Formal organizational initiatives and informal workplace practices: Links to work-family conflict and job-related outcomes. Journal of Management 28 (6): 787-810.
Babin, B. J., and J. S. Boles. 1996. The effects of perceived co-worker involvement and supervisor support on service provider role stress, performance and job satisfaction. Journal of Retailing72 (1): 57-75.
Bakker, A. B., E. Demerouti., and W. B. Schaufeli. 2005. The crossover of burnout and work engagement among working couples. Human Relations 22 (3): 309 - 328
Baldwin, J. H., G. D. Elis., and B. M. Baldwin. 1999. Maritas satisfaction: An examination of its relationship to spouse support and congruence of commitment among runners. Leisure Sciences 21 (2): 117 – 131.
Balmforth, K., and D. Gardner. 2006. Conflict and facilitation between work and family: Realizing the outcomes for organizations. New Zealand Journal of Psychology 35 (2): 69-76.
Barakat, L. L., M. L. Lorenz., J. R. Ramsey., and S. L. Cretoiu. 2015. Global managers: An analysis of the impact of cultural intelligence on job satisfaction and performance. International Journal of Emerging Markets 10 (4):781-800.
Beutell, N. J. 2010. Work schedule, work schedule control and satisfaction in relation to work-family conflict, work-family synergy, and domain satisfaction. Career Development International 15 (5): 501 – 518.
Boles, J. S., D. H. Dean., J. M. Ricks., J. C. Short., and G. Wang. 2000. The dimensionality of the Maslach Burnout Inventory across small business owners and educators. Journal of Vocational Behavior 56 (1): 12 - 34.
Buchheit, S., D. W. Dalton., N. L. Harp., and C. W. Hollingsworth. 2016. A contemporary analysis of accounting professionals’ work-life balance. Accounting Horizons 30 (1): 41 – 62.
Caillier, J. G. 2010. Factors affecting job performance in public agencies. Public Performance and Management Review 34 (2): 139-165.
Campbell, J., 1990. Modeling the Performance Prediction Problem in Industrial and Organizational Psychology. Palo Alto: CA
Castanheira, F., and M. J. Chambel. 2010. Burnout in salespeople: A three-wave study to examine job characteristics’ predictions and consequences for performance. Economic and Industrial Democracy 31 (4): 409 - 429
Chen, J. C., and C. Silverthorne. 2008. The impact of locus of control on job stress, job performance and job satisfaction in Taiwan. Leadership and Organization Development Journal 29 (7): 572-582.
Choi, H. J., and Y. T. Kim. 2012. Work-family conflict, work-family facilitation, and job outcomes in the Korean hotel industry. International Journal of Contemporary Hospitality Management24 (7):1011-1028.
Chong, V. K., and G. S. Monroe. 2015. The impact of the antecedents and consequences of job burnout on junior accountants’ turnover intentions: A structural equation modelling approach. Accounting and Finance 55 (1):105 - 132.
Choo, F. 1986. Job stress, job performance, and auditor personality characteristics. Auditing: A journal of Practice and Theory 5 (2): 17-34.
Christina, R., S. D. Volpone., D. R. and Avery. 2013. Burnout on Mars and Venus: Exploring gender differences in emotional exhaustion. Gender in Management: An International Journal 28 (2): 74-93.
Cordes, C. L., and T. W. Dougherty. 1993. A review and an integration of research on job burnout. Academy of Management Review (18) 4: 621-656.
Dillman, D. A. 2000. Mail and Internet Survey: The Tailored Design Method. 2nd edition. New York, NY: John Wiley and Sons.
Fisher, R. T. 2001. Role stress, the type a behavior pattern, and external auditor job satisfaction and performance. Behavioral Research in Accounting 13 (1): 143-170.
Fogarty, T. J., J. Singh., G. K. Rhoads., and R. K. Moore. 2000. Antecedents and consequences of burnout in accounting: Beyond the role stress model. Behavioral Research in Accounting 12:31 -67.
Gilboa, S., A. Shirom., Y. Fried., and C. Cooper. 2008. A meta-analysis of work demand stressors and job performance: Examining main and moderating effects. Personnel Psychology 61 (2): 227 - 271.
Grandey, A. A., B. L. Cordeiro., A. C. Crouter. 2005. A longitudinal and multi-source test of the work-family conflict and job satisfaction relationship. Journal of Occupational and Organizational Psychology 78 (3): 305 - 323
Greenhaus, J. H., and N. J. Beutell. 1985. Sources of conflict between work and family roles. Academy of Management Review 10 (January): 76 - 88.
Hair, J., T. Hult., C. Ringle., and M. Sartstedt. 2013. A Primer on Partial Least Squares Structural Equation Modelling (PLS-SEM). Los Angeles: Sage.
Hartline, M. D., and O. C. Ferrel. 1996. The management of customer-contact service employees: An empirical investigation. Journal of Marketing 60 (4): 52-70.
Hira, A., and I. Waqas. 2012. A study of job satisfaction and its impact on the performance in the banking industry of Pakistan. International Journal of Business and Social Science 3 (19): 174 – 180.
Hobfoll, S. E. 1989. Conservation of resources: A new attempt at conceptualizing stress. American Psychologist 44 (3): 513-524.
Hsu, Y. R. 2011. Work-family conflict and job satisfaction in stressful working environments: The moderating roles of perceived supervisor support and internal locus of control. International Journal of Manpower 32 (2):233-248.
Iqbal, M. T., W. Latif., and W. Naseer. 2012. The impact of person job fit on job satisfaction and its subsequent impact on employees performance. Mediterranean Journal of Social Science 3 (2): 523 – 530.
Jackson, S. E., and C. Maslach. 1982. After-effects of job-related stress: Families as victims. Journal of Occupational Behavior3 (1):63-77.
Jawahar, I. M., J. L. Kisamore., T. H. Stone., and D. L. Rahn. 2012. Differential effect of inter-role conflict on proactive individual’s experience of burnout. Journal Business Psychology27 (2): 243 - 254.
Jones, A., C. S. Norman., and B. Wier. 2010. Healthy lifestyle as a coping mechanism for role stress in public accounting. Behavioral Research in Accounting 22 (1):21-41.
Judge, T. A., J. E., Bono., C. J. Thoresen., and G. K. Patton. 2001. The job satisfaction-job performance relationship: A qualitative and quantitative review. Psychological Bullentin 127 (3): 376 - 407
Karatepe, O. M. 2008. Work-family conflict and facilitation: implication for hospitality researchers, in Tesone, D. (Ed.)., Handbook of Hospitality Human Resources Management, Butterworth, Heinemann, Elsavier, Oxford, 237 - 264.
Karatepe, O. M. 2010. The effect of positive and negative work-family interaction on exhaustion: Does work social support make a difference? International Journal of Contemporary Hospitality Management 22 (6): 836-856.
Karatepe, O. M. 2013. The effects of work overload and work-family conflict on job embeddedness and job performance: The mediation of emotional exhaustion. International Journal of Contemporary Hospitality Management(25) 4: 614-634.
Karatepe, O. M., and A. Sokmen. 2006. The effect of work role and family role variables on psychological and behavioral outcomes of frontline employees. Tourism Management 27 (2): 255-268.
Lopez, D. M., and G. F. Peters. 2012. The effect of workload compression on audit quality. Auditing: A Journal of Practice and Theory 31 (4): 139 - 165.
Maslach, C., and S. E. Jackson. 1981. The measurement of experienced burnout. Journal of Occupational Behavior 2 (2): 99-113.
Maslach, C., and S. Jackson. 1984. Burnout in organizational settings. Applied Social Psychology Annual 5: 133-153.
Namasivayam, K., and D. J. Mount. 2004. The relationship of work-family conflicts and family-work conflict to job satisfaction. Journal of Hospitality and Tourism Research 28 (2):242-250.
Namasivayam, K., and X. Zhao. 2007. An investigation of the moderating effect of organizational commitment on the relationships between work-family conflict and job satisfaction among hospitality employees in India. Tourism Management 28 (5): 1212-1223.
Netemeyer, R. G., J. S. Boles., and R. McMurrian. 1996. Development and validation of work-family conflict and family-work conflict scales. Journal of Applied Psychology 81 (4): 400-410.
Netemeyer, R.G., J. G. Maxham,and C. Pullig. 2005. Conflicts in the work-family interface: Links to job stress, customer service employee performance, and customer purchase intent. Journal of Marketing 69 (2): 130-143.
Parasuraman, S., and C. A. Simmers. 2001. Type of employment, work-family conflict and well being: A comparative study. Journal of Organizational Behavior 22 (5): 551 - 568.
Pasewark, W. R., and R. E. Viator. 2006. Sources of work-family conflict in the accounting profession. Behavioral Research in Accounting 18 (1): 147-165.
Public Company Accounting Oversight Board (PCAOB). 2013. Standing Advisory Group Meeting: Discussion - Audit Quality Indicators. Retrieved on November 22, 201 7, from https://pcaobus.org//News/Events/Documents/05152013_SAGMeeting/Audit_Quality_Indicators.pdf
Rathi, N., and M. Barath. 2013. Work-family conflict and job and family satisfaction: Moderating effect of social support among police personnel. Equality, Diversity and Inclusion: An International Journal 32 (4): 438-454.
Schaufeli, W. B., and T. W. Taris. 2005. The conceptualization and measurement of burnout: Common ground and worlds apart. Work and Stress 19 (3): 256 - 262.
Spector, P. 1994. Job Satisfaction Survey. Tampa, FL: University of South Florida.
Springer, G. J. 2011. A study of job motivation, satisfaction, and performance among bank employees. Journal of Global Business Issues 5 (1): 29-42.
Sweeney, J. T., and S. L. Summers. 2002. The effect of the busy season workload on public accountants’ job burnout. Behavioral Research in Accounting14 (1):223-245.
Witt, L. A., and D. S. Carlson. 2006. The work-family interface and job performance: Moderating effect of conscientiousness and perceived organizational support. Journal of Occupational Health Psychology 11 (4): 343 - 357.
Wittmer, J. S., and J. E. Martin. 2010. Emotional exhaustion among employees without social or client contact: The key role of nonstandard work schedules. Journal of Business Psychology 25 (4):607-623.
Yavas, U., E. Babakus., and O. M. Karatepe. 2008. Attitudinal and behavioral consequences of work-family conflict and family-work conûict: Does gender matter? International Journal of Service Industry Management 19 (1): 7-31.
Zhang, M., R. W. Griffeth., and D. D. Fried. 2012. Work-family conflict and individual consequences. Journal of Managerial Psychology 27 (7): 696-713.
Website
American Institute of Certified Public Accountant. (2014, December 15). AICPA Code of Professional Conduct. Retrieved on December 21, 2016, from http://www.aicpa.org/RESEARCH/STANDARDS/CODEOFCONDUCT/Pages/default.aspx

Refbacks

There are currently no refbacks.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.