Electronic Dissertations & Theses
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Browsing Electronic Dissertations & Theses by Subject "accounting"
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Item Identifying the Propensity for Burnout in a Professional Setting: A Field Study of Accountants(2024-04) Trotter, Rebecca LeaThe issue of burnout among accountants has been a significant concern in recent years, with both micro and macro-level implications. Accounting roles are characterized by demanding schedules, complex tasks, stringent time constraints, and a fundamental requirement for precision and detail-oriented work. These inherent characteristics increase the likelihood of feelings of burnout and turnover intentions. The situation has been even more pronounced after COVID-19. Yet, discussions on the subject matter are largely missing in accounting literature. This study is significant because it is one of the few studies in accounting literature to address this literature gap by seeking to empirically test how proactive coping strategies and personality traits can effectively mitigate burnout in accountants. Accountants who proactively utilize coping strategies are expected to be better equipped to navigate job demands and reduce burnout. This research discusses strategies for improving employee well-being and retention within the accounting field. The Job Demands-Resource (JDR) model, transactional stress model, and proactive coping strategy are the theoretical foundations of the study. Based on its findings, the study also recommends coping strategies to address the issue of turnover intentions in the accounting industry.Item THE INFLUENCE OF COGNITIVE ABILITY AND EMOTIONAL INTELLIGENCE ON ACADEMIC PERFORMANCE(2022-08) Sargent, Matthew J.A primary objective of higher education is to assist students in the area of cognitive development. When cognitive ability is developed and maintained at an optimal level, students can effectively manage and use pieces of information to solve complex problems. Research provides evidence that cognitive ability plays a critical role in predicting academic achievement. Research also notes that emotions play an essential role in cognitive ability, and cognitive ability may be easier or more difficult because of the emotional state. This study, one of the few to investigate the relationship between cognitive ability and academic performance within various outputs of upper-level accounting courses at a major US university, finds that students in accounting courses can leverage their cognitive ability to achieve higher performance in the classroom. This study found that cognitive ability is positively related to data analytics assignment grades and shows the importance of cognitive ability in helping to elevate one’s ability to use data analytics effectively. However, emotional intelligence (EI) was not found to moderate the relationship between a student’s cognitive ability and academic performance. This study is significant because it is one of the few studies on cognitive ability using a measurement that can separate the structure of a performance (indicative of a cognitive-developmental level) from the base content of a performance.Item Promoting Employee Engagement Through Enhanced Performance Management: A Field Study of Accountants(2018-02-08T00:00:00-08:00) Asare, Enoch; Dr. J. Lee Whittington; Dr. Robert Walsh; Dr. Tim GalpinAccounting work is characterized by high job demands, tight-deadlines, and job-rotational career paths. At the task level, the work of an accountant may be routine, even mundane, yet the stringency of reporting standards leaves little room for variety, task revision, job crafting, or other expressions of autonomy that are available in other jobs. These attributes of accounting work make accounting work more susceptible to employee disengagement (lack of full presence at work). Yet, performance outcome expectancies require accountants to be engaged (fully present at work). Although there is a great deal of research on employee engagement in general, there is a scarcity of research that investigates the engagement levels of accountants and the impact of engagement levels on performance. The present research proposes and empirically tests enhanced performance management practices as the solution to the disengagement of accountants.