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UNIVERSITY OF GHANA  
 
 
 
 
THE EFFECT OF JOB BURNOUT ON ETHICAL DECISION MAKING AND 
PROFESSIONAL CONDUCT OF ACCOUNTANTS IN GHANA 
 
BY 
PRISCILLA ORACCA-TETTEH 
(10399835) 
 
 
THIS THESIS IS SUBMITTED TO THE UNIVERSITY OF GHANA, LEGON IN 
PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF A 
MASTER OF PHILOSOPHY (MPHIL) DEGREE IN ACCOUNTING 
 
 
JULY 2019 
  
 
 
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DECLARATION 
I do hereby declare that this work is the result of my own research and has not been presented by 
anyone for any academic award in this or any other university. All references used in the work 
have been fully acknowledged.  
I do bear sole responsibility for any shortcoming.  
 
 
 
 
 
 
 
 
…………………………………………                                                 
……………………………… 
PRISCILLA ORACCA-TETTEH                                                                         DATE 
             (10399835)  
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CERTIFICATION 
We hereby certify that this thesis was supervised in accordance with the laid down procedures by 
the University of Ghana.  
 
 
 
 
 
……………………………………                                            ………………………………….. 
DR. GODFRED M. Y. OWUSU                                                                  DATE 
          (SUPERVISOR)                                                                                
 
…………………………………….                                          …………………………………… 
DR. SAMUEL N.Y. SIMPSON 
         (SUPERVISOR)                                                                                 DATE  
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DEDICATION 
I first and foremost dedicate this work to the Almighty God for the grace granted me to complete 
this work. This work is further dedicated to my lovely parents Mr. and Mrs. Oracca-Tetteh, and 
to my siblings.  
 
  
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ACKNOWLEDGEMENT 
All glory and honor belongs to the Almighty God for His grace that sustained me throughout the 
thesis. I am also grateful to my supervisors Dr. Godfred M. Y. Owusu and Dr. Samuel N. Y. 
Simpson for their support and guidance.  
I also express my sincere gratitude to my family and very good friends for their support, prayers 
and encouragement. 
Finally, a special thanks to my respondents who took time off their busy schedules to complete 
the questionnaire. May God bless you all.  
  
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ABSTRACT 
The aim of this research is to examine the effect of job burnout on ethical decision making and 
professional conducts of accountants. The study further seeks to examine how job burnout 
mediates job stressors (i.e. role stressors, excessive workload, time budget pressure) and ethical 
decision making as well as professional conducts. Data was collected from individuals working 
in accounting firms in Ghana and analyzed using the Partial Least Square Structural Equation 
Model (PLS-SEM). The outcome of the study shows that stressors such as excessive workload, 
time budget pressure and role stressors can lead to job burnout. The results also show that job 
burnout has an adverse impact on the ethical decision making and professional conducts of 
accountants. Also, the study suggests that excessive workload, role stressors and time budget 
pressure can adversely affect ethical decision making and professional conducts of accountants 
through job burnout. The findings provide insightful information about the implications of job 
burnout to both accountants and regulators. The study is relevant to policy and practice as it 
recommends that, firms and regulatory bodies should include stress management in their training 
programs which aids in reducing the adverse effect of job burnout on individuals and firms as a 
whole.  
 
 
 
 
 
 
 
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TABLE OF CONTENTS 
DECLARATION ............................................................................................................................. i 
CERTIFICATION ...........................................................................................................................ii 
DEDICATION ................................................................................................................................ iii 
ACKNOWLEDGEMENT .............................................................................................................. iv 
ABSTRACT ..................................................................................................................................... v 
LIST OF TABLES ......................................................................................................................... xii 
LIST OF FIGURES ...................................................................................................................... xiii 
LIST OF ABBREVIATIONS ....................................................................................................... xiv 
CHAPTER ONE ............................................................................................................................. 1 
INTRODUCTION .......................................................................................................................... 1 
1.1 Background ............................................................................................................................... 1 
1.2 Problem Statement .................................................................................................................... 3 
1.3 Research Objectives .................................................................................................................. 6 
1.4 Significance of study................................................................................................................. 6 
1.5 Structure of Study ..................................................................................................................... 7 
CHAPTER TWO ............................................................................................................................ 9 
LITERATURE REVIEW ............................................................................................................... 9 
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2.0 Introduction ............................................................................................................................... 9 
2.1 The work of an Accountant....................................................................................................... 9 
2.2 Job Burnout ............................................................................................................................. 10 
2.2.1 Emotional Exhaustion ...................................................................................................... 11 
2.2.2 Depersonalization ............................................................................................................. 11 
2.2.3 Reduced Personal Accomplishment ................................................................................. 11 
2.3 Antecedents of Job Burnout .................................................................................................... 12 
2.3.3 Stressors ............................................................................................................................... 12 
2.3.3.1 Excessive Workload ...................................................................................................... 13 
2.3.3.2 Role Stressors ................................................................................................................ 14 
2.3.3.6 Time Budget Pressure ................................................................................................... 15 
2.4 Consequences of Job Burnout ................................................................................................. 16 
2.4.1 Relationship between Ethical Decision Making and Job Burnout ................................... 17 
2.4.2 Relationship between Job Burnout and Professional Attitudes and Conducts................. 19 
2.5 Ethical Decision Making......................................................................................................... 21 
2.5.1 Ethics in the Accounting Profession ................................................................................ 22 
2.5.2 Measurement of Ethical Decision Making ....................................................................... 23 
2.6 Professional Attitudes and Conducts ...................................................................................... 23 
2.6.1 Personal Factors affecting Professionalism ..................................................................... 24 
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2.6.2 Professionalism in the Accounting Profession ................................................................. 25 
2.6.3 Measurement of Professionalism ..................................................................................... 27 
2.7 Theoretical review .................................................................................................................. 28 
2.7.1 Theoretical underpinnings of Job Burnout .......................................................................... 29 
2.7.2 Job Stress Theory ................................................................................................................. 29 
2.7.3 Development of Conceptual Framework ............................................................................. 30 
2.7 Summary ................................................................................................................................. 32 
CHAPTER THREE ...................................................................................................................... 33 
3.0 Introduction ............................................................................................................................. 33 
3.1 Research Design...................................................................................................................... 34 
3.2 Research Strategy.................................................................................................................... 35 
3.2.1 Unit of Analysis ............................................................................................................... 36 
3.2.2 Population and Sample Study .......................................................................................... 36 
3.2.3 Sampling Technique and Sample Size ............................................................................. 37 
3.3 Research Instrument Design and Administration ................................................................... 37 
3.3.1 Administration and Collection of Questionnaires................................................................ 38 
3.4 Ethical Consideration .............................................................................................................. 39 
3.5 Data Analysis Technique ........................................................................................................ 39 
3.5.1 Structural Equation Modelling (SEM) ............................................................................. 40 
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3.5.2 Covariance Based Structural Equation Modelling (CB-SEM) ........................................ 40 
3.5.3 Partial Least Square Structural Equation Modelling (PLS-SEM) .................................... 40 
3.5.4 Choosing between CB-SEM and PLS-SEM ........................................................................ 41 
3.6 Assessment of Measurement Model Reliability ..................................................................... 43 
3.7 Assessment of Measurement Model Validity ......................................................................... 44 
3.8 Structural Model Assessment ................................................................................................. 45 
3.9 Mediation Analysis ................................................................................................................. 46 
CHAPTER FOUR ......................................................................................................................... 48 
ANALYSIS AND INTERPRETATION OF RESULTS .............................................................. 48 
4.1 Introduction ............................................................................................................................. 48 
4.2 Descriptive Statistics of Demographic Characteristics ........................................................... 48 
4.3 Descriptive Statistics of Constructs ........................................................................................ 50 
4.4 Test for significant differences ............................................................................................... 55 
4.5 Conceptual Framework ........................................................................................................... 57 
4.6 Assessment of Measurement Model ....................................................................................... 60 
4.6.1 Internal Consistency ......................................................................................................... 60 
4.6.2 Indicator Reliability.......................................................................................................... 61 
4.6.3 Discriminant Validity ....................................................................................................... 63 
4.6.4 Convergent Validity ......................................................................................................... 66 
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4.7 Structural Model Assessment ................................................................................................. 67 
4.7.1 Multicollinearity ............................................................................................................... 67 
4.7.2 Common Method Bias ..................................................................................................... 68 
4.7.3 Coefficient of Determination ........................................................................................... 69 
4.7.4 Test for predictive relevance ............................................................................................ 70 
4.8 Evaluation of Path Coefficients .............................................................................................. 70 
4.9 Discussion of Results .............................................................................................................. 72 
4.9.1 Excessive Workload and Job Burnout (H1)...................................................................... 72 
4.9.2 Role Stressors and Job Burnout (H2)................................................................................ 73 
4.9.3 Time Budget Pressure and Job Burnout (H3) ................................................................... 73 
4.9.4 Job Burnout and Ethical Decision Making (H4)............................................................... 74 
4.9.5 Job Burnout and Professional Conduct (H5) .................................................................... 75 
4.10 Discussion on Mediation Analysis........................................................................................ 76 
4.11 Chapter Summary ................................................................................................................. 80 
5.1 Introduction ............................................................................................................................. 80 
5.2 Summary of Findings .............................................................................................................. 80 
5.3 Policy Implications ................................................................................................................. 82 
5.4 Contribution ............................................................................................................................ 84 
5.5 Limitation ................................................................................................................................ 85 
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5.6 Recommendation for Future Research.................................................................................... 86 
References ..................................................................................................................................... 87 
APPENDIX ................................................................................................................................. 104 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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LIST OF TABLES 
Table 4. 1: Descriptive Statistics of Demographic Characteristics ............................................... 49 
Table 4. 2: Descriptive Statistics of Constructs ............................................................................ 51 
Table 4. 3 Independent Sample T-Test (p-values) ........................................................................ 56 
Table 4. 4 One-way ANOVA (p-values) ...................................................................................... 57 
Table 4. 5: Construct Reliability and Validity .............................................................................. 61 
Table 4. 6 Indicator Reliability ..................................................................................................... 62 
Table 4. 7 Fornell-Larcker Results ............................................................................................... 64 
Table 4. 8: Cross Loadings ........................................................................................................... 65 
Table 4. 9: Inner VIF Values ........................................................................................................ 67 
Table 4. 10: Outer VIF Values ...................................................................................................... 68 
Table 4. 11: R Square.................................................................................................................... 69 
Table 4. 12 Cross Validated Redundancy Results ........................................................................ 70 
Table 4. 13:  Path Coefficients, Direct Effect, (P-value), the significant level for all hypothesized 
path. ............................................................................................................................................... 71 
Table 4. 14: Path Coefficient, Indirect Effect (P-Values), Significance Level for All Hypothesis 
Path MODEL 1 ............................................................................................................................. 76 
 
  
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LIST OF FIGURES 
Figure 2. 1: Job Stress Model ....................................................................................................... 30 
Figure 2. 2 Conceptual Framework .............................................................................................. 30 
 
Figure 4. 1 Structural Model 1 ...................................................................................................... 58 
Figure 4. 2: Structural Model 2 ..................................................................................................... 58 
Figure 4. 3: Structural Model 1 ..................................................................................................... 59 
Figure 4. 4: Structural Model 2 ..................................................................................................... 60 
 
  
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LIST OF ABBREVIATIONS 
 
 AVE – Average Variance Extracted 
 CA – Cronbach Alpha 
 CB-SEM – Covariance Based Sem 
 CR – Composite Reliability 
 PLS – Partial Least Square  
 SEM – Structural Equation Modelling 
 VIF – Variance Inflation Factor 
 
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CHAPTER ONE 
INTRODUCTION 
1.1 Background  
The interest in behavioral ethics by researchers has increased within the last two decades as a 
result of several business scandals which have led to the collapse of companies such as Enron, 
Tyco, WorldCom and also the near collapse of America International Company. The effect of 
these scandals has aroused stakeholders concern in ethical decision making and professional 
conduct of employees. Researchers investigating the causes of business scandals are of the view 
that, although the behaviors of all employees can result in the collapse of the business, the 
accountants and auditors of firms play an active role in most business scandals (Li, 2010). The 
occurrences within these last two decades have increased the pressure on the accounting 
profession and the public is now questioning the integrity of the profession. 
In Ghana, the recent collapse of seven banks has resulted in the Professional Standards and 
Ethics Committee of the Institute of Chartered Accountant Ghana (ICAG) to investigate the role 
of auditors in the collapse of these banks. The members of the ICAG Committee are of the view 
that the lapses in the execution of duties by the audit firms endanger the credibility of the 
accounting profession (Adombila, 2018).  Also, stakeholders and the public are expressing 
concern due to the current developments and are gradually losing confidence in accountants  
The role of an auditor includes the detection of misstatements that can mislead stakeholders. 
However, an accountant’s inability to detect major issues that can result in the collapse of a 
business is a breach of professional standards and ethics (Abelson & Glater, 2002). Therefore, to 
maintain the public trust in the accounting profession, the professional conduct and ethical 
decisions being made by accountants have even become more critical. For an accountant, to 
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make an ethical decision means that the decision is socially acceptable and serves the best 
interest of the public (Weiss, 2014). Also, exhibiting professional conduct refer to the accountant 
obliging to laid down principles and rules that have been set by regulators of the profession 
(Brody & Doukas, 2014). These principles include; integrity, objectivity, confidentiality, 
professional due care and independence amongst others. However, the current business scandals 
have resulted in the public questioning both the ethics and professional conduct of accountants.  
The increased awareness of ethical decisions and professional conduct over the past years has 
resulted in researchers examining issues in relation to these areas. Some studies have 
investigated factors that can influence ethical decision making (Brown, Sautter, Littvay, Sautter, 
& Bearnes, 2010; Beekun, Stedham, Westerman, & Yamamura, 2010) whilst others have 
suggested mechanisms to reduce unethical behaviors (Mcwilliams & Nahavandi, 2006; Bampton 
& Maclagan, 2005). Studies suggest that factors which can influence ethical decisions in an 
organization include age, gender, personality, organizational culture, rewards, and religion 
amongst others. (Brown et al., 2010; Beekun et al., 2010; Craft, 2013). Other researchers are of 
the view that the ethics and professional conducts of employees can be compromised when they 
are subjected to continuous stress, usually referred to as job burnout (Brown, Sautter, Littvay, 
Sautter, & Bearnes, 2010; Duan, Lam, Chen, & Zhong, 2010). Although, prior studies have 
comprehensively examined other factors that affect employees’ ethical decision making and 
professional conduct, little study has been done on the effect of job burnout on ethical decision-
making and professional conducts (Selart & Johansen, 2011).  
Maslach and Jackson (1984) describe job burnout as a psychological syndrome consisting of a 
collection of adverse reactions to work as a consequence of constant wearing out. This syndrome 
is known to have adverse consequences on employees and organizations at large (Maslach, 
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Schaufeli, & Leiter, 2001). Job burnout occur in employees who are exposed to stress for a 
longer period or on a regular basis.  
Several studies describe the work of the accountant to be very stressful (Rebele & Michaels, 
1990;  Conti, Angelis, Cooper, Faragher, & Gill, 2006). As part of the job description, an 
accountant provides consulting and assurance services to a wide range of clients, prepare 
financial statements whilst complying with all regulatory requirements in its preparation. Other 
roles of the accountant include the provision of financial advice and business analysis to the 
organization in relation to investments, financing decisions, tax issues amongst others. Duska 
(2005) even describes accounting as the language of business, which means that the work of the 
accountant is very essential in every business. Also, Rebele and Michaels (1990) state that the 
work of an accountant is a "boundary spanning role". This means that the accountant is required 
to meet the needs of all stakeholders, both internal and external. Continuous interaction with 
these stakeholders as well as meeting their deadline exposes the accountant to stress (Conti, 
Angelis, Cooper, Faragher, & Gill, 2006). This implies that the nature of an accountants work 
can result in job burnout (Jones, Norman, & Wier, 2010).  
This study, therefore, revisits ethical decision making and professional conducts in the 
accounting profession by investigating the role of job burnout.  
1.2 Problem Statement 
There is a high public interest in the professional conducts and ethical decision making of 
accountants worldwide. Stakeholders such as investors, shareholders among others rely on the 
information provided by the accountants to make decisions concerning firms with developing 
countries not exempted. In Ghana, the public has shown an increased interest in the work of the 
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accountants due to the recent collapse of the seven banks. This has led to many stakeholders 
questioning the integrity of the accounting profession. As suggested by prior literature several 
factors can influence the attitude of the accountant however the impact of job burnout has been 
least examined by researchers (Chong & Monroe, 2015). 
Job burnout is a psychological syndrome resulting from excessive work-related pressure 
(Maslach, 1997). There are several factors associated with job burnout and these factors have 
been classified into individual and environmental. The demographics and personality of the 
individual are individual factors that lead to job burnout (Hong & Jung, 2013; Chan, Wan, & 
Kuok, 2015) whereas job stressors, work engagement, etc. are environmental factors that result 
in job burnout (Rizzo, House, & Lirtzman, 1970).  
Fogarty et al. (2000)  is of the view that job burnout is an important construct which mediates job 
stressors and employees attitudinal and behavioral outcomes. Job burnout can affect 
organizational commitment, job satisfaction, job performance and turnover intentions  (Haddad, 
2017; Novriansa, 2016; Herda & Lavelle, 2012; Fogarty, Singh, Rhoads, & Moore, 2000). Other 
researchers are of the view that job burnout can impact ethical decision making and professional 
conducts (Kligyte, Connelly, Thiel, & Devenport, 2013; Shinan-Altman & Cohen, 2009).  
Although some studies such as Fogarty et al. (2000) and  Herda & Lavelle (2012) examined the 
role of job burnout on accountants, factors that influence job burnout as well as the impact of 
burnout on accountants have remained largely unknown (Chong & Monroe, 2015). Most of these 
researches on job burnout were conducted in the developed country with little studies done in 
developing countries.  
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Further, prior studies investigating the effect of job burnout on professional conducts have 
focused on other professions other than accountants (Brown, Sautter, Littvay, Sautter, & 
Bearnes, 2010; Beekun, Stedham, Westerman, & Yamamura, 2010). Shinan-Altman and Cohen 
(2009) investigated the impact of job burnout on professional attitudes of nurses whilst, 
Shanafelt, Sloan, and Habermann (2003) examined the impact of burnout on professional 
conducts of physicians. Selart and Johansen (2011) also conducted a study assessing how job 
burnout influences the decision-making behavior of civil engineers. 
Craft (2013) examined prior studies on ethical decision making and identified that several factors 
can influence ethical decision making. However, there is little study on the effect of job burnout 
on accountants’ ethical decision making.  
Also, most studies have investigated the mediating role of job burnout on employee attitudes 
such as turnover intention and organizational commitment of accountants (Chong & Monroe, 
2015). However there has been less focus on other employee attitudes such as ethical decision 
making and professional conduct.  
This study, therefore, seeks to examine job stressors as antecedents of job burnout among 
accountants in developing countries specifically Ghana. In addition, the study seeks to examine 
the effect of job burnout on ethical decision making, and accountants' professional conducts as 
well as the mediatory role of job burnout among job stressors, ethical decision making and 
professional conducts. 
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1.3 Research Objectives 
The study’s primary objective is to examine job stressors as factors that influence job burnout as 
well as the effect of job burnout on ethical decision making and professional conduct on 
accountants. The specific objectives are as follows; 
i. To investigate the factors that influence job burnout among accountants  
ii. To examine the effect of job burnout on ethical decision making and professional conduct 
of accountants  
iii. To examine the mediating role of job burnout between job stressors and ethical decision 
making  
iv. To examine the mediating role of job burnout between job stressors and professional 
conduct 
1.4 Significance of study 
This study adds to both practice and theory. Practically, the study provides insightful information 
about the implications of job burnout to both accountants and regulators. First, by providing a 
better knowledge of the antecedents of job burnout, both regulators and accountants will be more 
enlightened about the role of job burnout on individuals and organizations. This will help 
regulators to formulate policies that will reduce job burnout among employees and its negative 
impact on organizations. In addition, accountants will also develop a proper work-life balance 
that will reduce the risk of developing adverse health conditions associated with job burnout.  
Second, the findings of the study inform firms to concentrate on improving and reducing job 
burnout in their organization since the consequences will have a negative impact on them. In 
addition, job burnout’s effect on ethical decision making and professionalism would inform 
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accountants to be more conscious about job burnout and make efforts to minimize its causes. 
Thus, any unethical decision made and unprofessional attitude will have an adverse effect on the 
accountant by reducing public trust which will impact negatively on the reputation of the 
individual.  
Third, this research also adds in various respects to literature. Prior accounting studies on job 
burnout, have concentrated mostly on stressors as antecedents of job burnout on other 
professions. However, this study adds to the knowledge of job burnout specifically among 
accountants.  Again, studies done on accountants have focused on the effect of job burnout on 
turnover intention with a little mention on ethical decision making and professional conducts. 
The study, therefore, adds to the literature by including that, job burnout and ethical decision 
making, as well as professional conducts, are negatively related. 
1.5 Structure of Study 
The study aims at investigating the role of job burnout as a factor influencing ethical decision 
making and accountants’ professional conducts, and to examine job stressors as antecedents of 
job burnout among accountants. The research is made up of five chapters. 
The first chapter discusses the background of the study, the problem statement, research 
objectives, significance and the structure of the study.  
Chapter two provides details about prior studies that have been done about the antecedents and 
consequences of burnout. The chapter discusses demographics, stressors and works engagement 
as antecedents of burnout. It discusses the consequences of burnout on ethics and professional 
conducts. Also, this chapter discusses the theory used for the research and the conceptual 
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framework. It describes the main constructs and the anticipated relationship that exist among the 
constructs. The hypothesis used for the study is also developed in this chapter. 
Chapter three is the study methodology. It examines the study design, target population, research 
strategy, sampling technique, and the instrument used for data collection during the study. 
Chapter four of the study focuses on the analysis of the data gathered from participants. The 
discussion is based on the research results and the results are compared with prior research as 
well.  
Chapter five concludes the study and also looks at its limitations and the suggestions for future 
studies or further research.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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CHAPTER TWO 
LITERATURE REVIEW 
2.0 Introduction 
This chapter reviews previous literature related to job burnout, ethical decision making and 
professional conducts. The chapter is structured as follows; first, the accountant’s job and its 
associated stress are discussed. Following this is a discussion on the antecedents and 
consequences of job burnout. Lastly, the relationship between ethical decision making, 
professional conduct and job burnout are also discussed.  
2.1 The work of an Accountant 
The accounting profession has been viewed as one with lots of pressure and demand (Sanders, 
Fulks, & Knoblett, 1995). The profession is said to have unique characteristics which expose 
employees to constant pressure and stress. According to Fogarty et al. (2000), generally the work 
of the accountant is stressful and in addition accountants have busy periods where they have to 
meet deadlines and present different reports to stakeholders. These busy periods are seasons 
where most accounting and consulting services are in high demand. Thus, preparation of annual 
financial statements, auditing of financial reports, tax planning and many others.  This busy 
period is mostly during the first quarter of the year and is associated with high stress level 
(Campbell, 2016; Sweeney & Summers, 2002). Coram et al., (2008) is of the view that this 
period is characterized with excessive workload, however the accountants are expected to 
perform their responsibilities within the same time frame as other seasons. 
Again, the introduction rules and regulations to govern the accounting profession in various 
countries exposes accountants to stress because the accountants are required  to be extra diligent 
in the performance of their duties (Karpoff, Lee, & Martin, 2007). The rules and regulations 
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serve as a guide to monitor auditors' relationship with their clients and also to increase the 
integrity and confidence that stakeholders have in professional accountants. Professional 
accountants who do not abide by the rules and regulations set in the law are sanctioned which 
can destroy the career the accountant has built over the years. This is evident in the collapse of 
Andersen after all transactions that took place between the audit firm and Enron was made 
known (Thorne, Ferrell, & Ferrell, 2011). Therefore, the need to abide by the rules and 
regulations exerts extra pressure on the accountant to exhibit professional characteristics and be 
critical of his work which leads to stress.  
Also the desire for most accounting personnel’s to have a professional qualification also places 
demands on them and this results in stress. (Carpenter & Hock, 2008). This is because the 
individual would have to combine performing his roles in the organization in addition to 
preparations for the professional examination.  
2.2 Job Burnout 
Continuous stressors in the working environment of an individual result in a psychological 
syndrome known as job burnout (Maslach & Jackson, 1984). Job burnout in employees has been 
a major concern to both individuals and organizations. Thus, when an organization has provided 
all support to enable job involvement and commitment of the employee, burnout can outweigh 
these supports and decrease employee commitment. Studies have identified that job burnout is 
due to stress but there are other determinants of job burnout such as health, attitude and behavior 
(Maslach et al., 2001). Maslach and Jackson (1984) find that there are three phases that are 
related to job burnout. These dimensions are emotional exhaustion, depersonalization, and 
reduced personal accomplishment. . Studies have shown that an individual within the first two 
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years in employment is likely to experience at least one episode of job burnout (Freudenberger, 
1974; Maslach & Jackson, 1984).  
2.2.1 Emotional Exhaustion 
Emotional exhaustion is the first aspect that can be recognized when a person is burnout and it is 
the most visible of the three burnout aspects (Maslach et al., 2001). Emotional exhaustion begins 
when the individual is emotionally drained as a result of an increase in the demand of work 
activities According to Shirom, Melamed, Rogowski, Shapira, and Berliner (2009), although 
emotional exhaustion is very evident in job burnout, it does not describe the relationship between 
individuals and their work and also describe the entire idea of job burnout but rather emotional 
exhaustion leads to an employee withdrawing psychologically and emotionally from work and 
people. As an individual begin to create a distance with people and work, it leads to 
depersonalization.  
2.2.2 Depersonalization 
Depersonalization is characterized by the employee having a negative attitude towards work and 
employer. The individual will not be actively engaged in his or her duties due to the distance 
created. This leads to a change in the attitude of the individual towards work being done. As the 
individual keeps on distancing emotionally and changing his or her attitude, it further results in 
ineffectiveness which is the last dimension of job burnout, i.e. reduced personal accomplishment 
(González-Romá, Schaufeli, Bakker, & Lloret, 2006).  
2.2.3 Reduced Personal Accomplishment 
The final stage of job burnout is reduced personal accomplishment. Here, there is a lack of 
accomplishment after assessing work done (Cordes, 2018; Maslach et al., 2001). Reduced 
personal accomplishment can either be as a result of emotional exhaustion or depersonalization 
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or a combination of both (Maslach, 1997). When one is emotionally exhausted or 
depersonalized, the feeling of getting accomplished after completing a task is low (Leiter, Day, 
& Price, 2015).  
Employees experiencing the three dimensions of job burnout is as a result of several factors that 
associated with the jobs of individuals. These factors are termed as the antecedents of job 
burnout.  
2.3 Antecedents of Job Burnout  
There are several researchers that have examined the antecedents of job burnout.  (Chong & 
Monroe, 2015; Fogarty et al., 2000; Sweeney & Summers, 2002). These studies conducted 
examined how different variables and determinants are related to job burnout and its effect on 
the organization as a whole. Factors such as stressors, job involvement, work engagement, 
personality, and demographics have been identified as factors that influence job burnout. 
2.3.3 Stressors 
Empirical studies recognizes various stressors may result in an individual’s burnout. Stress starts 
when the workload is beyond the capacity of an individual.  In organizations, individuals are 
exposed to job stressors. Job stressors are defined as factors from the organization that leads to 
the physical and mental deterioration of the employee (Parker & Decotiis, 1983). Research has 
proven that examples of job stressors include workload, role conflict, role ambiguity, time 
budget pressure and leadership style (Schulz & Parker, 2001; Montgomery et al., 1996; Parker & 
Decotiis, 1983; Senatra, 1980). Some researchers have extensively examined these stressors 
among employees such as doctors and nurses among others.  
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2.3.3.1 Excessive Workload 
When the workload of an employee exceeds his capacity either in physical strength or time, one 
can describe this as excessive workload. Beehr et al. (1976) describe workload as excessive work 
that is supposed to be completed within a limited time frame. Shirom et al. (2009) also define 
workload as more work available for a fewer number of employees. Excessive workload has an 
adverse effect on both the worker and the organization. As an employee work for long hours, it 
exposes the individual to stress and it also results in a decrease in the productivity of the 
organization (Lahelma et al., 2009; Letvak, 2008).   
Studies have also examined workload as a type of stress for accountants because of the nature of 
their work. The accounting profession is one that is associated with long hours of work and high 
job demands (Fogarty et al., 2000; Sweeney & Summers, 2002). This comes about as a result of 
meeting the expectations of different stakeholders.  
Pradana and Salehudin (2013) in their study examined the role of workload on the turnover 
intention of accountants. This study was conducted using a sample of 141 auditors and the results 
show that, although an accountant can have job satisfaction, stress associated with the job 
increases turnover intention.  Also, a study by Sweeney & Summers (2002) examined 142 
accountants at different organizational levels and how they become stressed after a busy period. 
The results indicate that job stress results from long working hours which eventually leads to job 
burnout. The authors conclude that accountants experience psychological stress from the 
workload. Similarly, Qureshi, Jamil, Iftikhar, Arif, Lodhi, Naseem (2012) suggest that, excessive 
workload increases stress and decreases job satisfaction. Therefore, excessive workload has a 
positive relationship with job burnout (Fogarty et al., 2000) and findings by Shirom, Nirel, and 
Vinokur, (2010)  also support this assertion.  
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2.3.3.2 Role Stressors 
Role stressor is a type of stress that employees experience in the workplace due to their 
responsibilities (Schulz & Parker, 2001). Montgomery et al. (1996) postulate that role conflict 
and role ambiguity are the two components of role stressors. These components are recognized 
in literature to affect the attitude and outcomes of job (Rebele & Michaels, 1990). Role 
ambiguity occurs when in the execution of the role the employee is uncertain about all 
information that will make the work effective. Thus policies, directives and whom to report to 
among others are unclear for the employee to execute the work effectively (Bamber et al., 1989; 
Jackson & Schuler, 1985). Also, DeZoort and Lord (1997) define role ambiguity as the absence 
of knowledge and clarity about the job to do.  
On the other hand, role conflict according to Rizzo, House, and Lirtzman (2016) is when the 
employee is in dilemma as to which role to perform since the execution of one will lead to non-
executing or faulting in another role. Thus, there can be a conflicting situation between the 
beliefs and expectations of two superior in the same organization.  
Role stressors have been found to be a major job stress to employees and research has shown that 
they have adverse effect on work results (Senatra, 1980). A study by  Chong and Monroe (2015) 
examined role conflict and role ambiguity as antecedents of job burnout. The results of the study 
reveal that while role conflict and role ambiguity are job-related stress, their relationship with job 
burnout is not directly related. Similarly, Fisher (2001) examined 119 accountants in New 
Zealand and discovered that, role conflict and job performance are negatively related.  
However, contrary to the above findings, Jones, Norman, and Wier (2010) are of the view that 
role conflict and job performance do not have any relationship. Also, Law et al, (2008) 
conducted their studies in the United States to examine the relationship between these two role 
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stressors and job burnout. The research findings indicate that only ambiguity in role contributes 
to job burnout. 
The determinants and implications of role ambiguity and role conflicts were explored by 
Novriansa (2016). The results suggest that formalization which is a determinant of role stressor 
has an adverse relation to both role conflict and ambiguity. There is also an adverse relation 
between both role stressors and organizational commitment, and role ambiguity and job 
performance. However, role conflict and job performance were positively related. 
Further, Law (2010) stipulates that there is a significant relationship between role conflict and 
actual turnover of employees after examining 247 auditors in Hong Kong. Fogarty et al. (2000) 
also suggest that role ambiguity and role conflict are determinants of job burnout. In conclusion, 
most studies indicate the adverse effect of role stressors on job burnout.  
2.3.3.6 Time Budget Pressure 
Time budget pressure is another stressor literature has reviewed to be associated with 
accountants and auditors. Pressure to meet time budget happens when an accountant is expected 
to meet a specific deadline given a heavy workload (Margheim, Kelley, & Pattison, 2005). Thus 
inadequate time is as a result of the lack or limited resources of the firm. These resources that are 
limited can comprise of lack of personnel and money to execute the job (Cook & Kelley, 1988). 
According to Kelley & Seller (1982), one’s ability which is essential for one to excel as an 
auditor is to be able to undergo minimum time budget pressure. As some researchers believe that 
auditors cannot overcome the pressure on time budget, other researchers do not support this 
assertion (Kelley & Margheim, 1990). They are of the view that this pressure can be controlled 
by career development and experience due to a number of working years. Nevertheless, pressure 
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on time budget is said to be a sort of stress experienced by auditors because of their job (McNair, 
1991). 
For instance, Ettredge, Bedard, and Johnstone (2008) examined auditors and their time budget. 
They found that the auditors need to meet their time budget, encourage quality work and improve 
upon performance in previous years results in excessive pressure on the auditors. Also, Lau and 
Buckland, (2001) state that the goal of the audit firm to achieve its budget time can result in job-
related tension which is associated with stress.  
In addition to the several factors that influence job burnout, the syndrome also has negative 
effect on individuals and organizations as a whole.  
2.4 Consequences of Job Burnout 
Several studies have examined the outcome of job burnout taking into consideration the 
employee and the organization. Fogarty et al. (2000) and  Shirom et al. (2009) are of the view 
that consequences of job burnout includes; stress, health-related problems, job dissatisfaction and 
lack of commitment to organization. Also, Chong and Monroe (2015) state that  job burnout 
increases the employee’s intention to quit.  
Again, job burnout in employees contributes to emotional disorders (Ahola & Hakanen, 2007). 
According to their reports, emotional exhaustion and depersonalization after a number of years 
affect the health of the employees. The increase in the stress levels of individuals may result in 
psychological defects and disorders and these disorders including depression can have an effect 
on the life satisfaction of the employee (Hakanen & Schaufeli, 2012). Similarly, Toker and Biron 
(2012) examining 1500 employees found that employees are faced with psychological effects as 
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a result of job burnout and this can cause anxiety, depression, and insomnia (Peterson et al., 
2008). 
Several studies on consequences of job burnout also suggest that job burnout can result in 
physical health problems (Kim, Ji, & Kao, 2011; Armon, Melamed, Shirom, & Shapira, 2010). 
Thus job burnout may cause chronic headaches and respiratory problems, increase the risk of 
having musculoskeletal problems and cardiovascular diseases. A longitudinal study involving 
7000 employees over a period of 10 years revealed that a total of 199 employees below the age 
of 45 may have died as a result of job burnout (Ahola & Hakanen, 2007).  
Other works of literature have also examined job-related consequences of burnout (Wright & 
Bonett, 2018; Xanthopoulou, Baker, Heuven, Demerouti, & Schaufeli, 2008). Xanthopoulou et 
al. (2008) purport that the relationship between job burnout and job performance is negative. In 
organizations where there is a higher risk of job burnout, employees after some time will be less 
satisfied with the job and this may decrease their commitment to the organization (Belias & 
Koustelios, 2014; Taris, 2006). Studies also reveal that there is an increase in absenteeism in 
firms when job burnout is high (Schaufeli, Bakker, & van Rhenen, 2009). This is because the 
employees are prone to various sicknesses which will prevent them from coming to work.   
2.4.1 Relationship between Ethical Decision Making and Job Burnout 
Jones (1991) developed an ethical decision making model called the Jone’s ethical decision 
making model which consist of four sequential stages. Thus, the individual should initially 
recognize a moral problem, make a moral judgment, and give precedence to the problem 
identified before acting on the issue. These stages differ from one another and conditions which 
may influence a previous processing stage may be of less importance to the other stages. This 
means that conditions which may influence one's decision in recognizing a moral issue may not 
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be needed when a moral act is performed. Jones (1991) further explained that to be able to 
identify a moral issue depends on the moral intensity of the issue.  
Selart and Johansen (2011) extended the Jones’s model of ethical behavior by including stress as 
an external factor influencing ethical decision making amongst all the factors identified by prior 
researches. The researchers purport that although the moral intensity of an issue affects ethical 
decisions the negative effects of stress can also distort ethical decision making. Chajut and 
Algom (2003) find that stress impacts on the individual by reducing the attentiveness of the 
person to the environment. The decisions made by this person can be considered as premature 
since vital information which may have influenced the decision is not adhered to. Other 
researchers are also of the view that stress impairs retrieval of information from the memory and 
also increases the chances of stereotyping (Buchanan & Tranel, 2008; Keinan, Friedland, & 
Even-Haim, 2000). 
Taylor et al. (2000) suggest that stress affects the pro-social behavior of a person. Pro-social 
behavior refers to how a person is willing to help others voluntarily or develop an antagonistic 
attitude towards others. The result of stress reduces the tendency of a person to engage in ethical 
decisions. According to DeWall, Baumeister, Gailliot, and Maner (2008), the act of being ethical 
requires energy, effort, and self-regulation. Self-regulation explains how a person monitors and 
controls his or her actions in every situation. However, stress has a negative impact on self-
regulation by reducing the desire for the individual to put in extra effort to behave ethically 
(Schmeichel & Baumeister, 2004). Further, Hinkeldey & Spokane (1985) find that pressure from 
work reduces how rational a person will be when in a dilemma. Therefore, the relationship 
between pressure and making an ethical decision is negative.  
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Emotional exhaustion a dimension of job burnout has been identified to mainly influence ethical 
decisions of individuals. Studies have also identified the emotional condition of an individual to 
influence ethical decision making (Gaudine & Thorne, 2001; Kligyte, Connelly, Thiel, & 
Devenport, 2013). This is because the emotions of a person control how information is 
processed. The emotional state of an individual affects ethical decision making by initially 
influencing the ability to recognize an ethical dilemma. There is a preconceived mindset which 
influences the judgment of the person and the decisions are made based on their judgment 
(Gaudine & Thorne, 2001). Kligyte et al. (2013) find that emotional conditions can influence the 
decision an employee makes.  
Selart and Johansen (2011) examined how stress affects the recognition of ethical dilemma and 
decision making by leaders. The results show that stressful situations such as working in a group 
where there are poor teamwork and stressful feeling from lack of rewards can influence ethical 
decision making. Also, lack of feedback and the unwillingness of the leader to gather vital 
information about an issue results in the poor recognition of ethical dilemma. However, from the 
study, it was found that a higher correlation exist between stress and ethical decision making.  
2.4.2 Relationship between Job Burnout and Professional Attitudes and Conducts 
Professionalism is a core competency for all accountants. To serve the interest and increase 
confidence in the accountants, professional attitudes and conducts are paramount. The nature of 
the work of the accountant and multiple stakeholders who rely on the reports makes the 
profession demanding. Thus, the accountant has to overcome stressors from working and also 
maintain the trust of stakeholders. Although, an accountant may be willing to behave 
professionally, other factors can compromise professionalism and one of these factors is job 
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burnout.   Shinan-Altman and Cohen (2009) state that burnout can be a mediating factor between 
stressors and professional attitudes and conducts.  
Dyrbye, Massie, Eacker, and Harper (2010) conducted a research on the relationship between 
burnout professional attitudes and conducts on a sample of 2531 medical students. The study 
finds that when students are burnout, they engage in cheating and dishonest behaviors such as 
copying a crib sheet. Also, there is a higher tendency for students with burnout to engage in 
unprofessional attitudes than those without burnout. They further reveal that students with 
burnout are also likely to not to hold an altruistic view of a medical doctors works for the 
patients. The study also performed a multivariate analysis of professionalism and it finds that 
burnout resulted in students engaging in more than one unprofessional attitude. 
A research was also carried out by Shinan-Altman and Cohen (2009)  on professional attitudes of 
208 nursing aides in 18 homes in Israel. The aim of the research was to examine the effect of 
burnout on professional attitudes of the nursing aides to elderly people in the homes. Also role 
stressors and work overload were examined as factors that influence job burnout among these 
nurses. The results suggest that when there is burnout, the attitudes and conducts of these nurses 
are unprofessional. Thus, they become very abusive to the patients. The abusive behavior of the 
nurses is as a result of physical and emotional exhaustion (Bowers, Esmond, & Jacobson, 2000).  
Shanafelt, Sloan, and Habermann (2003) examined the impact of burnout on patient care 
practices of physicians. The sample consisted of 115 physicians who had residence near the 
hospital. The result finds that depersonalization has a high correlation with patient care practices 
when there is burnout.  When a person is depersonalized, it decreases the effectiveness in 
performance and this may affect the professionalism of the individual. A similar study by 
Martini, Arfken, Churchill, & Balon (2004) also supports this assertion.  
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In Academia, Kadı, Beytekin, and Arslan (2015) assessed the professional attitudes of teachers 
among different fields. The sample consisted of 287 teachers. The result indicates that burnout 
explains 9% of total variance of the teachers’ attitudes. The study further explained that, the 
dimension of burnout which influenced the attitudes of the teachers is depersonalization. Thus, 
higher levels of depersonalization in a teacher affect the attitude of the teacher negatively.  
A study by Everall and Paulson (2004) finds that when workers are stressed, their professional 
ability to work is reduced and may cause them to behave unprofessionally. This is because 
burnout influences conduct such as integrity and responsibility of a professional.  
2.5 Ethical Decision Making  
According to Jones (1991) when a decision taken is both morally and legally acceptable to the 
large society, that decision can be defined as an ethical decision. Also, Treviño, Weaver, & 
Reynolds (2006)  defines ethics as a behavior that is generally accepted in the society. When the 
behavior of an individual is not according to the norms of the society, it is perceived as unethical. 
The consequences of ethical decisions may either be beneficial or detrimental to the society 
(Jones, 1991). These consequences have been found by studies to affect both the organization 
and the individual (Loe, Ferrell, & Mansfield, 2000). 
Findings from researchers have identified that there are various factors that contribute to 
unethical decisions by employees. An empirical review of the literature on ethical decision 
making has been examined from 1978 to 2011 (Craft, 2013; O’Fallon & Butterfield, 2005; Loe 
et al., 2000; Ford &  Richardson, 1994). These four studies have examined comprehensively 
articles on ethical decision making papers and the outcomes show that, generally, factors that 
affect ethical decision making are classified into two, which are individual and organizational 
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factors. Individual variables such as age, gender, nationality, religion, education and job 
experience affect the ethical decisions made by individuals. Other variables include growth of 
cognitive morality, moral philosophy, a locus of control and intent. Organizational factors 
affecting ethical decision making include; code of ethics, competitiveness, organizational culture 
and climate, rewards, training, moral intensity, professional relationships and job burnout.  
2.5.1 Ethics in the Accounting Profession 
Accounting as a profession requires expertise and skills to perform their duties and 
responsibilities following laid down regulations and procedures. The financial reports presented 
to stakeholders is vital in the decision-making process of businesses (Cesaroni, Sentuti, & 
Buratti, 2015). The services provided by the accountants can result in actions taken being fair or 
unfair. According to Giroux (2016), there is a higher tendency for accountants to present 
financial statements that can result in an unfairness or injustice. This means that the work of an 
accountant can be used for the benefits of some people while it is detrimental to another group. 
The accountant, therefore, has the responsibility of providing reports and statements to serve the 
interests of all stakeholders. 
Different factors may impact the ethical predisposition of an accountant (Duska, Duska, & 
Ragatz, 2011). These factors include personality traits and the surrounding environment of the 
accountant (Jenner, 2016). Also, the ethical decisions of accountants can differ due to their 
gender, age, position and years of experience in the field. Accounting jargons and their 
understanding of the accountant also determine how they ethical decisions will be taken 
(Ionescu, 2016).  
It is evident that making decisions that are ethical in the accounting profession is very crucial. 
Recent ethics studies have identified job burnout as a factor that can affect ethical decision 
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making (Taylor et al., 2000; Buchanan & Tranel, 2008), however there is little study on the 
impact of job burnout on accountants’ ethical decision making.    
2.5.2 Measurement of Ethical Decision Making  
To measure ethical decision making, researchers use different vignettes to assess how an 
individual takes decision. However, how respondents are expected to respond to the vignettes are 
different. Cohen, Pant, and Sharp (1993) developed a multidimensional method for assessing 
one’s ethical decision making.  Mumford, Gessner, Connelly, O’Connor, & Clifton (1993) also 
developed a scale for measuring ethical decision making and respondents indicate whether 
respondents agree with recommendations states for the vignettes. Wittmer (2000) measures 
ethical decision making using the in basket approach which involves collecting data about ethical 
problems using different ethical issues and developing scores for choosing an appropriate answer 
while ranking the ethical issues. Singhapakdi and Vitell (1990) are of the view that, ethical 
decision making can be measured using the first three ethical decision making processes. This is 
by asking direct questions to determine moral recognition, moral judgement and moral intention 
of the individual. The study adopts vignettes from Cohen et al. (1993) and the responses were 
measured using the ethical decision making process as suggested by Singhapakdi and Vitell 
(1990).  
2.6 Professional Attitudes and Conducts 
In every organization, it is important for all employees to behave professionally. Professionalism 
has been explained in different studies. However, from the different definitions, two elements 
have been identified as key to the definition (Dubois, Chibnall, Baldwin, Antes, & Mumford, 
2016). First, professionalism refers to a professional having a fiduciary responsibility (Garner, 
2014). This means that the attitudes and conducts of the employee should guard and protect the 
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trust that clients and the general public have placed in them (Stern & Papakadis, 2006; Swick, 
2000). This prevents any conflict of interest on the part of the professional. The needs and 
interest of the client are the highest priority of the professional. Van Mook et al (2009) defines 
professionalism as traits that an individual possesses to be successful in his profession. Some 
common traits that are expected of every profession include honesty, integrity, competence, and 
objectivity amongst others (Dubois, 2004). Keraf (1998) states that professionalism is a 
combination of both individual skills and responsibilities and obligations to the third party. He 
further describes professionals as people with special expertise and personal dedication to their 
jobs. Professionalism in accounting is not an exception as studies have focused on professional 
attitudes and conduct of an accountant from different perspectives (Hudiwinarsih, 2005; Sumardi 
& Hardiningsih, 2002; Guntur, Soepomo & Gitoyo, 2002).  
2.6.1 Personal Factors affecting Professionalism 
Prior studies have different results explaining the factors that affect professionalism. These 
factors can be categorized into personal and environmental. Shanafelt et al. (2012) grouped 
personal and environmental factors that influence professionalism into three each. Personal 
factors where categorized into personal well-being, individual characteristics and interpersonal 
qualities and skills. The environmental factors were grouped into institutional culture, formal or 
informal curricula on professionalism and practice characteristics.  
Institutional culture includes commitment to charitable care and firms’ relationship with 
industry. Formal and informal curricula on professionalism includes didactic training, 
institutional policies, mentoring and modeled behavior. Practice characteristics includes; 
autonomy, specialty, workload, work content and practice environment.  
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Individual characteristic which influences professionalism includes; motivation, work ethics, 
integrity and personality traits. Interpersonal qualities and skills includes; communication skills, 
compassion, cynicism and detachment. Personal well-being factors includes; quality of life, work 
life balance, stress, depression and burnout. 
Other factors that influence professionalism includes age, years of experience and position of the 
individual (Solomon, Beker, & Belachew, 2015; Tanaka, Yonemitsu, & Kawamoto, 2014). Kim-
Godwin, Baek, and Wynd (2010) find that the organization in which a person works that 
influence professionalism. The study concludes that one’s current employment and work setting 
affect professionalism. Also, Mohd Iskandar and Pourjalali (2000) suggest that the culture of 
people can influence accounting professionalism.  
2.6.2 Professionalism in the Accounting Profession 
The American Institute of Certified Public Accountants (AICPA) is responsible for setting rules 
that govern the conducts of Certified Public Accountants (CPA). Application of these rules is to 
all CPA’s across the world and not only people who are part of AICPA. The Professional Code 
of Conduct was established to outline fundamental principles for CPAs to follow. Similar to 
other profession, CPAs serve the interest of the public and they are also paid to perform their 
duties. The mission for the establishment of the Code of Conducts is to ensure that CPAs provide 
quality professional services to serve the public interest. The Code is in two parts which are the 
principles and the rules. The principles serve as the broad framework that guides to follow the 
rules. The five fundamental principles include responsibilities, public interest, integrity, 
objectivity and independence and due care.  
The responsibility principle of CPAs requires the moral reasoning of members to be professional 
in the execution of their duties. This also includes having good relationship and corporation with 
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their fellow colleagues to help improve the accounting profession, maintaining and increasing 
public confidence in the provision of professional services, and adopting self-regulation through 
practicing of other professional services (AICPA, 2014).  
According to the public interest principle, the actions of the CPA should benefit the public. The 
public includes; clients, employees, investors, governments and all stakeholders who rely on 
reports provided to take decisions. In some instances, the CPA can be under pressure from some 
of the stakeholders to act in a way that will not be beneficial to all stakeholders. It is expected of 
the CPA to act with integrity and objectivity to serve the interest of all stakeholders when 
discharging their responsibilities. This is because the stakeholders rely on their objectivity and 
integrity and this increases public confidence (AICPA, 2014).  
The principle of integrity expects the CPA to be honest and do what they think is right. The 
integrity of a CPA is tested especially when there are no rules and standards to follow. The CPA 
is expected to use discretions that will not compromise his or her objectivity and integrity. The 
CPA expected to apply both technical and ethical rules to make the right decision that will serve 
the public interest (AICPA, 2014).  
The objectivity and independence principles require CPAs to be objective and independent in 
their discharging of their duties. The objectivity of the CPA requires that there should be no 
conflict of interest in their service performance. The CPA is supposed to have a free mind and be 
honest in his dealings with clients. The CPA must also be independent in appearance and in fact. 
Thus, the third party with all necessary information should be of the view that the objectivity and 
integrity of the CPA cannot be compromised. It is therefore prudent for CPA to review their 
relationships with clients and their responsibilities. From their assessment, any relationship that 
can influence their objectivity can be detected (AICPA, 2014). 
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The last of the code of professional conduct is the principle of due care. This refers to the CPA 
being diligent and competent. Duties must be discharge carefully and professionally to serve the 
public interest. Also, being competent require CPAs to continuously upgrade themselves in the 
profession. This can be done through reading journals and articles to be updated with current 
accounting trends, attending conferences, undertaking an annual review of performance and 
gaining the necessary experience (AICPA, 2014).   
2.6.3 Measurement of Professionalism 
Several methods exist to measure the professional conducts of individuals. Some of these 
methods measure professional behavior as a whole and others measure the elements of 
professionalism. For instance, a study by Hammer (2000) developed a scale to measure 
professionalism amongst pharmacy students. According to Hammer (2000) professionalism 
refers to exhibiting traits such as reliability, responsibility, being ethical, having respect for 
others and having the interest of others first. Similarly, Hall (1968) measured professional 
attitudes and conducts of individuals by using Hall Professionalism Scale. Hall Professionalism 
Scale has been classified into five dimensions. These are professional community affiliation, 
social obligation, the belief in self-regulation, professional dedication and autonomy demands. 
In 2001, The America Board of Internal Medicine (ABIM) developed a scale to measure 
professionalism by explaining professionalism based on twelve elements. (Chisholm, Cobb, 
Duke, McDuffie, and Kennedy (2006) adapted six of the tenets of professionalism as described 
by ABIM which include altruism, accountability, excellence, duty, honesty and integrity and 
respect for others to design a questionnaire. This scale was developed using pharmacy students. 
Several researchers have adopted this scale in their studies to examine professional behavior. The 
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professional conducts of accountants include exhibiting these professionalism traits to be able to 
meet the needs of the public.  
2.7 Theoretical review  
The first study conducted on stress was by Cannon (1914) after which several researchers have 
also examined stress in different dimensions (Beehr & Franz, 1987). Generally, stress has been 
defined by researchers in different ways. Greenhaus and Parasuraman (1986) define stress as a 
psychological state of an individual as a result of demands being placed on the individual. Also, 
stress is a relationship that exists between stimulus and strain (Jex, Beehr,& Roberts, 1992). 
Stimulus refers to stressor factor or environmental situation which require a response from an 
individual while strain is the effect of the stimulus on the individual. Stress is also defined as 
psychological deviations due to factors from the environment (Schuler, Aldag, & Brief, 1977). 
Based on these definitions, stress is said to consist of two elements which are the source and the 
effect of the stress on a person (Nor & Mohd, 2011).  
Cameron Montgomery, Blodgett, and Barnes (1996) are of the view that stress in general is 
different from job stressors. The study define job stressors as the differences in organizational 
demands and the ability of the individual. Thus, when the demands of the organization exceed 
the strength of the individual it results in stress As Parker and Decotiis (1983) explain that job 
stressors is a deviation from the norm at the workplace as a result of meeting high demands 
which are important,  Cooper and Marshall (1976) state that the deviation is as a result of 
working conditions.  
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2.7.1 Theoretical underpinnings of Job Burnout 
There are numerous theories of stress in literature. These theories include Lazarus transactional 
model of stress and coping theory developed by Richard Lazarus and Susan Folkman, 
conservation of resource theory propounded by Steven Hobfill in 1989, Selye’s theory proposed 
by Hans Seyles and also the job stress model by Parker and Decotiis among others. All these 
theories describe stress in different dimensions. However, to achieve the objectives, the study 
adopts the model of job stress theory by Parker & Decotiis (1983). 
2.7.2 Job Stress Theory 
The model for job stress theory was initially developed by Copper and Marshall in 1976 in a 
study which examined the effect of organizational stress and its effect on occupational health and 
mental illness by moderating the variables with individual characteristics. In the study, the 
organizational factors that influence stress were classified into two, which are the intra and extra 
organizational stressors. The intra organizational stressors consisted of factors that motivated the 
individual intrinsically, the role the individual played at the workplace, career development, 
one’s relationship at work and the organizational culture, while extra organizational stressors 
included family and personal problems. The study moderated these variables using the individual 
characteristics of the individual.   
Based on the model developed by Cooper and Marshall (1976),  Parker and Decotiis (1983) 
developed a new model by excluding personal characteristics and psychological states. The 
researchers argued that job stress is not a characteristic of an individual or an environment but 
rather the response of the individual to organizational factors. The study, therefore, examined 
organizational factors that would result in stress and its effect on job outcomes. Their study 
developed that there are two level outcomes for job stress which are the first and second model 
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level outcome. The first level outcome is the job stress which refers to a state of psychological 
deviation and the second level outcome is the consequences of the job stress on the individual. 
Thus, when an individual experiences the first level outcome for a long period of time, there is a 
possibility of also experiencing the second level outcome. Figure 2.1 shows the job stress model 
developed by Parker and Decotiis (1983).  
Figure 2. 1: Job Stress Model   
 
Job Stress Strain 
Stimulus/Stressors 
 (First Level Outcomes) (Second Level 
Outcomes) 
Job Stress Model (Parker and Decotiis, 1983) 
2.7.3 Development of Conceptual Framework 
Adopting Parker and Decotiis (1983) model of stress, which states that job stress has two level 
outcomes which are the first level outcome and the second level outcomes. Figure 2.2 shows the 
proposed framework for the study. Studies have identified that organizational factors that would 
result in stress include role conflict, role ambiguity, and time budget pressure among others 
(Montgomery et al., 1996; Parker & Decotiis, 1983). Also, stress would also have an effect on 
job performance and organizational commitment, etc. including ethical decision making and 
professionalism (Choo, 1986; Parker & Decotiis, 1983). 
Figure 2. 2 Conceptual Framework 
 
Stimulus 
  Ethical Decision 
Excessive Workload 
Making 
 
Role Stressors  Professional 
 Conduct 
Time Budget Pressure 
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Second Level 
First Level Outcome 
Outcome 
 
 
Job Burnout 
 
 
 
 
The framework as presented in Figure 2.2 conceptualizes the relationship among constructs 
examined in the study. The framework demonstrates that organizational stressors would lead to a 
first level outcome which is stress and in its highest form is job burnout. The continuous 
exposure to this stress would result in the second level outcome which stress is having an effect 
on professional conduct and ethical decision making. The framework depicts that job burnout 
can be influenced by role stressors, excessive workload, and time budget pressure. It also shows 
the mediating role of job burnout in the relationship between role stressors, excessive workload, 
time budget pressure, and ethical decision making. It again shows the relationship between the 
three types of job stressors and professional conduct.   
Based on the conceptual framework and review of the literature, the following hypotheses will 
be tested: 
H1: There is a positive relationship between excessive workload and job burnout 
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H2: There is a positive relationship between role stressors and job burnout 
H3: There is a positive relationship between time budget pressure and job burnout 
H4: Job burnout has a significant effect on the ethical decision making of accountants 
H5: Job burnout has a significant effect on professional conducts of accountants 
H6: Job burnout mediates the relationship between excessive workload and ethical decision 
making 
H7: Job burnout mediates the relationship between role stressors and ethical decision making 
H8: Job burnout mediates the relationship between time budget pressure and ethical decision 
making 
H9: Job burnout mediates the relationship between excessive workload and professional conduct 
H10: Job burnout mediates the relationship between role stressors and professional conduct 
H11: Job burnout mediates the relationship between time budget pressure and professional 
conducts.  
2.7 Summary 
This chapter examines prior and existing research about the antecedents and consequences of job 
burnout. The chapter begins with studies that have examined accountants and the stress 
associated with their work. It further explains job burnout and its dimensions. The chapter also 
discusses stressors as antecedents of job burnout. The discussion continues with the 
consequences of job burnout by reviewing prior studies on ethical decision making and 
professional conducts.  
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CHAPTER THREE 
METHODOLOGY 
3.0 Introduction 
This chapter discusses the research methods and approaches used to accomplish the objectives of 
the research and it is organized in different sections. The chapter discusses in details the research 
design, the unit of analysis, sampling technique, data collection method, and research strategy. 
Following this is a discussion on the development of the research instrument and ends with 
details of data analysis technique employed in the study.  
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3.1 Research Design 
Creswell (2013) defines research design as plans and processes to inform evidence collection and 
evaluation techniques. A detailed outline of how the study would be undertaken, data collected, 
which instruments to use and the analysis of the data all constitute the research design. The three 
main approaches to every research design include, qualitative, quantitative and mixed methods 
(Creswell, 2013).  
Basically qualitative researchers give their interpretation base on the understanding they get from 
studying a particular phenomenon (Denzin & Lincoln (2005). This approach explores specific 
areas and does not generalize findings. Thus, the researcher makes an effort to understand 
situations in their uniqueness. Qualitative research can be classified under five major groups; 
narrative research, phenomenology, ethnographies, grounded theory, and case study.  
However, quantitative research seeks to confirm the hypothesis about a phenomenon. The 
instruments used for data collection are highly structured with its findings usually generalized. It 
also quantifies variables and predicts the causal relationship between them. The quantitative 
forms of research can be classified under experimental and non-experimental (Creswell, 2013). 
While experimental design seeks to prove or refute the validity of a hypothesis, the non-
experimental design typically describes a phenomenon. According to Saunders and Lewis (2012) 
a quantitative design is either descriptive or causal. Descriptive research design details a situation 
and causes of a phenomenon whilst causal research explains cause and effect relationships.  
Mixed method researchers combine both the qualitative and quantitative approaches. Under this 
method, the researcher can use the sequential, concurrent and transformational research designs.  
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Drawing from prior literature, the study adopts a quantitative approach. This is because, the 
study seeks to either prove or refute a formulated hypothesis. Also, the study uses a 
questionnaire in collection of its data and findings from the study is generalized for all 
accountants in Ghana.   
3.2 Research Strategy 
Research strategy relates to techniques used to explore a research problem. A research strategy is 
also defined as a general plan which includes the objectives, research questions and data 
collection techniques which helps to achieve the objective of the research (Collis et al., 2003).  
Thus, the purpose of adopting a strategy for research is to effectively and systematically 
investigate the research issue. This study employs survey research strategy. According to 
Kraemer (1991), survey research is used for quantitative descriptions of a population and also 
explain the relationship that exists between variables. While the information is gathered from the 
sample population in a survey research, the findings are attributed to the entire population. For 
this research, the survey is used for collection of data.  
McIntyre and McIntyre (1999) are of the view that it is important to use a survey because 
information is easily collected from a large sample size. Also, Babbie (2011) postulates that 
when a survey is used for research, respondents are willing to give out information. This is 
because the respondents view the survey questions as justifiable and have the confidence that the 
information provided will not be held against them. Attitudes of respondents that are difficult to 
be obtained  through observations, can easily be measured through a survey (McIntyre & 
McIntyre, 1999).   
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3.2.1 Unit of Analysis 
The unit of analysis refers to the major object being analyzed in a study (Saunders, Lewis, & 
Thronhill, 2009). The unit of analysis can also be seen as the level at which the survey is 
evaluated. The level of analysis can start from an individual, a firm or organization, and through 
to country or continent. To determine the unit of analysis, the best approach for the researcher is 
to examine the research objectives (Yin, 1994).  
This study’s research goal is to examine the effect of job burnout on ethical decision making and 
professional conduct of accountants. The unit of analysis is at the individual level with regards to 
the research objective.  
3.2.2 Population and Sample Study 
The population is the whole set of units to be studied by the researcher (Lavrakas, 2008). 
Neuman (2006, p. 224) describes population to be a large group of people or elements from 
which a researcher selects the needed sample for the study. Similar characteristics are required 
within the population to obtain the study’s goal (Panneerselvam, 2014).  
The population for this study consists of all accounting personnel’s in Ghana who work with 
accounting firms that have been certified and approved by the Institute of Chartered Accountant, 
Ghana (ICAG) which is the regulatory body for professional accountants in Ghana. There are a 
total of 317 accounting firms registered with ICAG and these firms have been categorized into 
five groups ranging from A1; A; B1; B; C to D firms. The categories are dependent on several 
factors such as revenue, number of staffs and number of employees.  
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3.2.3 Sampling Technique and Sample Size 
A quantitative study requires the adoption of a good sampling technique since inferences will be 
made for a larger population. Sampling involves selecting a randomized subset of a population 
and collect data them to represent the whole population (O’Reilly & Parker, 2013). There are 
two types of sampling techniques, probability and non-probability sampling (Creswell, 2013). 
The probability of selecting any member from the complete population is known for probability 
sampling. Whereas the precise population is not known for non-probability sampling and the 
probability of choosing any member of the population is also unknown (Panneerselvam, 2014). 
The study employed probability sampling using stratified random sampling technique. The 
stratified random sampling technique is used when the population of a study is sub divided into 
groups and the sample is randomly selected from each group. This is done in other to ensure fair 
representation of all the categories of the firms in participate in the study. The population of the 
study consist of 317 accounting firms in Ghana have been grouped into categories (A1 to D 
firms) and therefore to ensure that all categories are fairly represented and the objectives of the 
study achieved, stratified random sampling technique is adopted.  
3.3 Research Instrument Design and Administration 
The instrument for this study was designed based on the conceptual framework. According to 
Neuman (2006), a questionnaire should consist of all the information necessary to achieve the 
study goal. The questionnaire was in different sections namely demographics, stressors, job 
burnout, professional conducts, and ethical decision making. 
The demographics section of the questionnaire collected information such as gender, age, 
working experience and the marital and family status of the respondents. All items in the other 
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sections were scored using a seven-point Likert scale. The scale is very significant because it will 
help develop a quantitative measure to test for the hypothesis of the study (Neuman, 2006). 
Samouel, Money, Babin, and Hair (2003) are of the view that using Likert-scale is most 
appropriate for gathering data when using a questionnaire. The researchers further explained that 
the scale enables the respondent to select a number based on the level of agreement with the 
questionnaire’s statements.  
Stressors which include role ambiguity, role conflict, and excessive workload were evaluated 
using (Rizzo et al., 1970).  Maslach Burnout Inventory (MBI) was used to evaluate job burnout. 
Sixteen items ask about the feeling people have working in an organization rating it from 1- 
Never to 7-Always (Maslach & Jackson, 1984). Further, the questionnaire designed to measure 
the professional conducts was adopted from Chisholm, Cobb, Duke, McDuffie, and Kennedy 
(2006).  The study summarized the tenets of professional conducts by the America Board of 
Internal Medicine (ABIM) into six. The tenets for professional conducts consist of altruism, 
accountability, duty, excellence, honesty and integrity and respect for others. Respondents 
answered using a scale from 1 to 7 indicating the extent to which they agreed to the questions. 
Scenarios to measure ethical decision making were also adopted from (Cohen, Pant, & Sharp, 
1993). The responses were based on the ethical decision-making process and respondents stated 
the extent they agreed to the scenarios using the seven-point Likert scale.   
3.3.1 Administration and Collection of Questionnaires 
The data was collected from respondents by survey using a close-ended questionnaire. The 
survey was done between the month November 2018 and January 2019. The researcher then 
administered questionnaires to the respondents at their various workplaces and participation was 
voluntary. A google link was used for data collection from some respondents.  The respondents 
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were randomly selected from all the categories of audit firms to ensure that there is a fair 
representation of each category in the study. A total of three hundred and fifty (350) 
questionnaires were administered, out of which three hundred and seven (307) were received and 
4 rejected because some sections of the questionnaires were not filled. Finally, a total number of 
three hundred and three (303) questionnaires were used for the analysis.  
3.4 Ethical Consideration 
Every study requires an ethical consideration which gives the approval that research conducted is 
legal and morally right. It also ensures that there is no breach of the respondents’ confidentiality 
as well as any conflict of interest on the part of the researcher. As a requirement of the 
university, the researcher filled and submitted all documents to the Ethical Committee of the 
College of Humanities (ECH). The committee assessed all documents and confirmed all ethical 
procedures had been strictly adhered to.  For ethical consideration purposes, respondents were 
not compelled to answer the questionnaire but to do so at their free will. Also, the animosity and 
confidentiality of respondents was observed and not revealed to readers.  
3.5 Data Analysis Technique 
Data analysis involves the modeling and running of data with the main objective of getting 
relevant information from the data collected, which is termed as the findings of the study. This is 
done by using both descriptive and inferential statistics. While the descriptive statistics 
quantitatively describe the sample-features, inferential statistics require testing hypothesis and 
drawing sample-based conclusion about the population. Descriptive statistics was done in SPSS 
to generate a summary of statistical facts showing the mean, and standard deviation of the data in 
a tabular form and the inferential statistics was done using structural equation modelling (SEM).  
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3.5.1 Structural Equation Modelling (SEM) 
Many researchers have used SEM to test theories and concepts because of its ability to undertake 
high statistical analysis by providing more benefits to researchers than first generational 
techniques such as factor analysis, principal component analysis, discriminant analysis, and 
multiple regression (Rigdon, 2012; Chin, 1998). SEM also provides the researcher with more 
flexibility to interact theory and data by helping in the modeling of a relationship among multiple 
predictors and criterion variables; helping to evaluate and test the relationship that exists between 
latent variables (Babin, Hair, & Boles, 2008; Chin, 1998) It also model errors that exist in 
observed variables, and assist researchers to statistically test and measure theory and empirical 
data. There are two approaches of SEM, the covariance based (CB-SEM) and the variance based 
SEM (PLS-SEM) (Hair, Sarstedt, Hopkins, & Kuppelwieser, 2014).   
3.5.2 Covariance Based Structural Equation Modelling (CB-SEM) 
CB-SEM is mostly used when the aim of the researcher is to confirm or reject theories. This is 
done by determining how well an estimated covariance matrix can fit a theoretical covariance 
matrix (Hair et al., 2014). This implies that for CB-SEM, it requires that there should be a set of 
assumptions or theories the study seeks to confirm or reject. Also, the data used should be 
normally distributed and the observations should be distinct (Chin, 1998; Hair, Ringle, & 
Sarstedt, 2011).  
3.5.3 Partial Least Square Structural Equation Modelling (PLS-SEM) 
PLS-SEM is a causal modeling strategy to maximize the variance of dependent endogenous 
variables. PLS-SEM operates more like multiple regression and is most suitable for exploratory 
research (Hair et al., 2014). This statistical analysis strategy is most suitable for the development 
of new theories. Chin (1998) states that PLS-SEM employs least square estimations for single 
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and multi-component models while eliminating many restrictive assumptions underlying the 
selection of analysis techniques (Fornell & Bookstein, 1982). 
Despite its unique characteristics and general preference for it, PLS-SEM has been criticized to 
be less rigorous and not suitable for examining relationships among constructs. Hair et al. (2011) 
are of the view that the likely reason for the negative perceptions about PLS-SEM is the 
familiarity with CB-SEM by scholars, and also the challenge of accepting that PLS-SEM 
addresses issues with regards to smaller sample size and non-normal data distribution.  However, 
PLS-SEM has received attention from different disciplines. This is as a result of the approach 
being able to address issues in social sciences which most at times do not meet assumptions to 
employ CB-SEM (Hair et al., 2014).  
3.5.4 Choosing between CB-SEM and PLS-SEM 
The researcher must focus on the set of guidelines for the selection of either CB-SEM or PLS-
SEM. Hair et al. (2014) suggest that there are four main guidelines in the selection of both 
models base on considering the following characteristics, the research goal, data characteristics, 
model properties and model evaluation. 
To start with, the aim or objective of the study undertaken is paramount on the basis of selection 
between the two statistical methods. Thus, while CB-SEM seeks to confirm theories, PLS-SEM 
is used for exploratory research. On the other hand as CB-SEM shows how well a model fits a 
data, PLS-SEM is deemed appropriate for theory development focusing more on the prediction 
and explanation of constructs. 
Also, the data characteristics including its size, distribution, and scales are important elements 
for the selection of one of the two approaches. Studies with large sample size and normally 
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distributed data employ CB-SEM for analysis, while PLS-SEM is more suited for a study with 
small sample size and data non-normally distributed. Most data collected under the social 
sciences are not normally distributed, therefore to prevent underestimating standard errors and 
inflating goodness-of-fit measure, PLS-SEM is the most suitable technique for analysis. The use 
of a small sample size in SEM can cause significant changes to parameter estimates, model fit 
and statistical power (Shah & Goldstein, 2005). This challenge in analysis can be overcome 
using PLS-SEM.  
Another key element to consider in the selection of the approaches is the model properties. PLS-
SEM has the ability to model research frameworks that consist of several constructs and has 
complex models (Hair et al., 2014). Also, PLS-SEM incorporates both reflective and formative 
measurement models. For formative models, it is assumed that the indicators cause the constructs 
but with the reflective models, the constructs are caused by the indicators. On the other hand, 
CB-SEM only accommodates reflective models and is best suited for models without complex 
relationships.  
Again, another criterion in the selection of CB-SEM and PLS-SEM approach is the model 
evaluation. As CB-SEM assesses a model using the goodness of fit criterion and also testing for 
measurement model invariance, PLS-SEM evaluates a model by using the latent variable scores 
in later analysis (Hair et al., 2011). 
 Following the proposed guidelines by Hair et al. (2014), the researcher deemed it appropriate to 
employ the PLS-SEM analysis. This is because, the aim of the research is to some extent add to 
theory, by examining the effect of job burnout on ethical decision making and professional 
conducts. Also, the framework of the study consists of many constructs which makes it a 
complex model.  
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3.6 Assessment of Measurement Model Reliability 
According to Zikmund (2003), there are two approaches a researcher can use to evaluate how 
measurements relate to constructs. These are reliability and validity. Reliability is defined as the 
consistency of measurement according to (Bollen, 1984), while Nunnally and Bernstein (1978) 
describe it as the consistency in measurement over a variety of conditions and which the same 
results will be obtained. Kirk, Miller, and Miller (1986) also defines reliability in three ways. 
Thus, when measurements remain the same even when used repeatedly, how measurements 
become stable over a period of time and also within a time period there is a similarity in 
measurement. For example, a questionnaire is classified as reliable when the findings from the 
questionnaire are consistent even when answered by different samples ( Saunders, Lewis, & 
Thronhill, 2009). From the definitions, it can be explained that reliability is the consistency in 
results when the same measurement is applied to different people, on different occasions and 
conditions and with different locations. Reliability can be tested using the test-retest, internal 
consistency or the alternative form (Mitchell, 1996).  
Under test-retest, reliability is tested by conducting the same study using the same sample after a 
period of 6 weeks to 6 months. The higher the correlation between the two test, the more reliable 
the instrument is. To measure the reliability of the measurement model in this study, internal 
consistency and indicator reliability were assessed.  
Internal consistency measures the degree of homogeneity in the instrument. Thus, it determines 
the degree to which the instrument is capable of measuring the construct. Composite reliability 
(CR) and Cronbach Alpha (CA) are used for measuring the construct internal consistency. 
Cronbach alpha is the traditional way of measuring internal consistency, though in PLS-SEM the 
Composite Reliability is also used due to its sensitivity to smaller sample size (Chin, 1998). 
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Thus, the smaller the sample size, the lower the estimate of the internal consistency using the 
CR.  For an instrument to be considered highly reliable both the CR and CA should be above 0.7 
(Hair et al., 2011).  
Indicator reliability measures how well each item is loading on a construct.  Hair et al. (2014) are 
of the view that a standardized outer loading should be equal to or greater than 0.7, however, a 
minimum of 0.5 is deemed good. The study further states that when the constructs are reflective 
and its loadings are below 0.5, those indicators should be deleted. Therefore, all indicators with 
loadings below 0.5 were deleted and those above 0.5 maintained.  
3.7 Assessment of Measurement Model Validity 
An instrument is valid when it is able to measure what it has been designed to measure 
(Zikmund, 2003; Saunders et al., 2009). The validity of an instrument can be tested using content 
validity and criterion or construct validity  
With both content and criterion validity, there are specified criteria which the data collected with 
the instrument would be compared to. The criteria for content validity is the definition of the 
construct while criterion validity uses theoretical assumptions as its criteria. This is usually done 
using statistical analysis techniques such as correlation (Zikmund, 2003).   
According to Hair et al., (2014) although a model must not only be fit, the presence of construct 
or criterion validity is important. Construct validity helps in assessing whether the results from 
evaluating the construct is similar to the theoretical assumptions. Construct validity can be 
evaluated by using convergent and discriminant validity (Cohen, 1979).  
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Convergent validity measures the extent to which the variance in the items are explained by their 
constructs (Hair et al., 2014). An average variance extracted (AVE) measures the convergent 
validity of an instrument. An adequate AVE must be equal to or greater than 0.5.  
Discriminant validity occurs when there is a low correlation among constructs in a model, thus it 
shows how the construct is different from each other (Hair et al., 2014). The discriminant 
validity is tested using the Fornell-Larcker criterion and the cross-loadings. With the Fornell-
Larcker criterion, discriminant validity is achieved when the square root of the AVE of each 
construct is greater than the cross-correlations for the constructs (Hair et al., 2014). The cross-
loadings of each construct should load better on itself than any other construct, then discriminant 
validity is achieved.  
3.8 Structural Model Assessment 
After determining the reliability and validity of the measurement model, the structural model was 
also evaluated. A multicollinearity test was first done and assessed using the variance inflation 
factor (VIF). The test was done to ensure that there are no correlations between the constructs 
used. According to O’Brien (2007), the VIF values of the constructs should not exceed 5. 
The study further examined whether the measurement model is free from common method bias. 
This is because the measurement model used, collected data on both dependent and independent 
variables from the same individual (Podsakoff & Organ, 1986). Common method bias may result 
in creating a false internal consistency of the measurement model. This is as a result of the 
respondents giving socially desirable answers when filling the questionnaires. The study tested 
for the common method bias using Harman’s One-factor test. Podsakoff and Organ (1986) state 
that after conducting Harman’s One-factor test,  there is a problem if the exploratory factor 
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analysis reveals that all the eigenvalues of the study variables suggest that the first factor 
accounts for more than 50% of the variance in the variables. Therefore, to be assured the model 
is free from common method bias, the variance of the first factor should not exceed 50%.  
2
Further, the coefficient of determination (R ) was also evaluated to test the model’s overall 
quality. Thus, it measures the total variance of the dependent variables that have been explained 
by the independent variables (Hair et al., 2014). Sarstedt, Ringle, Smith, Reams, and Hair (2014) 
2 
suggest that an R of 0.67 and above is considered strong, 0.33 is average and below 0.19 is 
weak.  
2
The predictive relevance of the model was assessed using the cross-validated redundancy (Q ). 
This assessment was done based on the blindfolding principles. For the model to demonstrate 
2
that it has predictive significance, the value of the (Q ) must be above zero (Hair et al., 2014).  
Lastly, the proposed hypotheses were tested and this was achieved by using a bootstrapping 
procedure. The bootstrapping helps obtain the statistical significance of the path coefficients, p-
values and the relationship that exist between the constructs.  
3.9 Mediation Analysis 
Mediation analysis tends to explain how and why an event occurs. All mediation analysis 
consists of three variables, namely; causal, the mediator and the outcome variable. Mediation 
analysis explores the causal mechanisms by which a predictor affects an outcome. There are 
several methods proposed by researchers through which mediation can be established.  
Researchers such as Baron and Kenny (1986); Judd and Kenny (1981) and James and Brett 
(1984) are of the view that there are four steps to establish a mediation. The first step is to show 
the correlation between the causal and the outcome variable. Followed by showing that the 
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causal variable is correlated with the mediator. Thirdly, a demonstration that there is a 
relationship between the mediator and the outcome variable and also controlling for the causal 
variable. However, James and Brett (1984)  argue that the test can be done without controlling 
for the causal variable when a complete mediation is expected. The last procedure is to establish 
the effect of the causal variable on the outcome variable by controlling for the mediator to 
establish a complete mediation. After establishing a mediation, the next procedure is to test for 
the significance of the study by either conducting the Sobel test or bootstrapping. Hair, Sarstedt, 
Hopkins, and Kuppelwieser (2014) are of the view that in using PLS-SEM, bootstrapping 
procedure is used to test significance in mediation analysis.  
The study adopts Baron and Kenny (1986) procedure for establishing that mediation exists 
among the variables. This is because other researchers such as  Zhao, Lynch, and Chen (2010) 
propose that mediation is established only when the direct relationship between the causal 
variable and the outcome are significant. However, Baron and Kenny (1986) argue that the test 
of mediation is not dependent on the relationship between the causal and the outcome variable, 
however, mediation is strongest in an indirect effect. The study tests for a complete mediation of 
job burnout between job stressors, ethical decision making, and professional conducts. Also, the 
bootstrapping procedure was conducted to test the significance of the relationship because it 
more preferable when using PLS-SEM. 
 
 
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CHAPTER FOUR 
ANALYSIS AND INTERPRETATION OF RESULTS 
4.1 Introduction 
This chapter presents the study results and discussions of the findings are done in line with the 
research objectives. It begins by presenting the descriptive statistics of demographic 
characteristics to help better appreciate the characteristics of the data. This is followed by a 
presentation on the results of the hypothesis testing of each of the models presented and 
discussions are done with reference to extant literature.  
4.2 Descriptive Statistics of Demographic Characteristics 
Table 4.1 provides the details of frequencies and percentages on the demographic characteristics 
of the respondents. The result shows that the sample population was male-dominated, 
representing 69% of the population. This confirms prior studies by Hines (1992) which suggest 
that traditionally the accounting profession is male-dominated, however over the years there has 
been an increase in the number of females in the accounting profession (Worthington & Higgs, 
2001). Also, majority of the respondents fall within the age bracket of 22- 35 indicating that the 
respondents belong to the youthful population. Out of the 303 respondents approximately 50% 
have worked between 3-10 years and 7.2% have more than 10 years of work experience. This is 
an indication that respondents are most suited for the study as Maslach et al. (2001) suggest that 
individuals begin to experience job burnout  1-2 years after employment.  Additionally, 56.1% of 
the respondents were found to have been professionally certified with either ICAG or ACCA. 
This is, however, not surprising as most individuals working in the audit firms have the aim of 
becoming professional accountants.  With regards to the category of firms the respondents are 
employed with, the results show that majority of the respondents work with non-Big four audit 
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firms with only 16.5% working in the Big-four firms.  Further, majority of the respondents 
(55.8%) had no dependents and approximately 74% of the sample population were unmarried.  
Table 4. 1: Descriptive Statistics of Demographic Characteristics 
    Frequency Percent (%)  
Gender Male 209        69.0  
 Female 94 31.0  
 
Age   22-25  79 26 .1 
 26-30 122 40.3 
 31-35 69 22.8 
 36-40 17 5.6 
 Above 40 16 5.3 
Work Exper ience  Below 3  131 43 .2 
 3-5 85 28.1 
 6-10 65 21.5 
 Above 10 22 7.2 
Professional  Y es   
170 56.1 
Qualification 
 No 133 43.9 
Qualification   Not Applicable  133 43 .9 
 ICAG 119 39.3 
 ACCA 46         15.2 
 Other 5          1.7 
  
  
Firm Category A1 56 18.5 
 A 161 53.1 
 B1 50 16.5 
 B 16 5.3 
 C 11 3.6 
 D 9 3.0 
 
Marital Status Married 78 25.7 
Unmarried 225 74.3 
 
  
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Dependents Yes 134                  44.2 
No 169                  55.8 
 Source: Field Data 2019 
4.3 Descriptive Statistics of Constructs 
The study further explored the descriptive statistics of the individual constructs and the summary 
of the mean scores and standard deviations of the various indicators and their respective 
constructs are presented in Table 4.2. The construct role stressors had an average mean score of 
4.44 which implies that averagely there are stressors associated with the role of the respondents 
at their workplaces. The indicator “I know what my responsibilities are” had the highest score 
(M=5.88, SD=1.338) and “I do things that are acceptable by one person and not accepted by 
others” had the least score (M=2.75, SD=1.857). Although on the average stressors are 
associated with job burnout, separating role stressors to role ambiguity and role conflict, the 
results show that the mean scores of role ambiguity were ranked above the score of 5.0 and the 
indicators of role conflict were below the mean score of 4.0.  
Also, the mean score of excessive workload was slightly above average (M=3.51, SD=1.87), 
meaning that respondents do not consider their workload as very excessive. The indicator 
“feeling that you have too heavy a workload, one that you cannot possibly finish during an 
ordinary working day” had the highest score (M=3.63, SD=1.838) whilst “feeling that your job 
tends to interfere with your family life” had the lowest score (M=3.38, SD=1.908).  
The construct time budget pressure was measured using a single question and it had a mean score 
(M=4.64, SD=1.250) which is above average. This result suggest the respondents are under 
pressure to meet their timeline.  
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With respect to the construct job burnout, the overall mean was 3.93 which indicates that 
respondents experience job burnout at a higher level. The indicator “I feel I am positively 
influencing other people’s lives through my work” had the highest score (M=5.41, SD=1.497) 
while the indicator “I have become more hard-hearted toward people as I took this job” had the 
lowest score (M=2.57, SD=1.723). Grouping job burnout into dimensions, the results also show 
that the mean scores of the indicators of reduced personal accomplishment were above 5.0, 
emotional exhaustion were below 5.0 and depersonalization were below 3.0. 
The construct professional conduct had an overall mean score of 5.67, indicating that 
respondents exhibit a high level of professionalism at their workplaces. The indicator “it is 
important to produce quality work” had the highest mean score (M=6.40, SD=1.608) whilst “I do 
expect something in return when I help somebody” had the lowest mean score (M=2.16, 
SD=1.675). 
Finally, with respect to the construct ethical decision making, the overall mean score was above 
average (M=4.7, SD=2.04). This is an indication that respondents tend to behave ethically when 
making decisions. The results also show that the mean scores of ethical recognition and moral 
judgement were ranked above 5.0 whilst ethical intention were ranked below 4.0.  The details of 
the means and standard deviations of all indicators under each construct is found in Table 5.2.  
 
 
 
 
Table 4. 2: Descriptive Statistics of Constructs 
 
CODE            CONSTRUCTS MEAN STD. DEV 
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 ROLE STRESSORS 4.44     1.67 
RA1 There are clear, planned goals and objectives for 
5.57     1.546 
my job 
RA2 I know that I have divided my time properly 5.49 1.383 
RA3 I know what my responsibilities are 5.88 1.338 
RA4 I know exactly what is expected of me 5.84 1.439 
RA5 I feel certain about how much authority I have 5.16 1.519 
RA6 I receive a clear explanation of what has to be 
5.48 1.383 
done 
RC1 I receive assignments without the manpower to 
3.54 1.991 
complete them 
RC2 I have to bend a rule or policy to carry out an 
3.00 2.065 
assignment 
RC3 I receive different requests on the same issue 
3.34 1.895 
from two or more people 
RC4 I do things that are acceptable by one person and 
2.75 1.857 
not accepted by others 
RC5 
I receive assignments without adequate 
2.83 1.931 
resources and materials to execute them 
 EXCESSIVE WORKLOAD 3.51 1.87 
EW1 Feeling that you have too heavy a workload, one 
that you cannot possibly finish during an 3.63 1.838 
ordinary working day 
EW2 Feeling that your job tends to interfere with your 
3.38 1.908 
family life 
 
 TIME BUDGET PRESSURE 4.64 1.250 
TBP In general, how were the time budgets for jobs 4.64 1.250 
you worked on in the last year? 
CODE JOB BURNOUT 3.93 1.70 
EE1 I feel emotionally drained from my work 3.59 1.826 
EE2 I feel used up at the end of the workday 3.72 1.842 
EE3 I feel fatigued when I wake up in the morning 
4.03 1.762 
and have to face another day on the job 
EE4 Working with people all day is really a strain for 
2.95 1.786 
me 
EE7 I feel I am working too hard on my job 3.61 1.882 
EE9 I feel like I am at the end of my rope 2.59 1.737 
DP2 I have become more hard-hearted toward people 
2.57 1.723 
as I took this job 
DP3 I worry that this job is hardening me 
2.89 1.828 
emotionally 
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DPA2 I deal very effectively with the problems of my 
5.31 1.504 
clients 
DPA3 I feel I am positively influencing other people’s 
5.41 1.497 
lives through my work 
DPA7 I have accomplished many worthwhile things in 
5.31 1.424 
this job 
DPA8 In my work, I deal with emotional problems 
5.16 1.599 
very calmly 
 PROFESSIONALISM 5.67 1.37 
AL1 I do expect something in return when I help 
2.16 1.675 
somebody 
AL2 I will report a financial error even if no one else 
5.25 2.012 
is aware of the mistake 
AL3 I treat all clients with the same respect, 
6.04 1.452 
regardless of their social standing 
DU1 I attend work regularly 6.24 1.332 
DU2 If I realize I will be late, I contact the 
appropriate individual at the earliest possible 5.83 1.416 
time to inform them 
AC1 If I follow through with my responsibilities, I 
6.00 1.208 
readily accept the consequences 
AC2 I am able to accept constructive criticism 5.83 1.270 
EX1 It is important to produce quality work 6.40 1.068 
EX2 I complete my assignments independently and 
5.07 1.620 
without supervision 
EX3 I follow through with my responsibilities 5.91 1.175 
EX4 I am committed to helping others 6.07 1.117 
EX5 I want to exceed the expectations of others 6.00 1.215 
HI1 I would take a job where I felt it was needed and 
could make a difference even it is paid less than 5.12 1.659 
positions 
HI2 It is wrong to cheat to achieve higher rewards 6.15 1.508 
RO1 I address others by using appropriate names and 
6.06 1.281 
titles 
RO2 I am diplomatic when expressing ideas and 
5.75 1.216 
opinions 
RO3 I accept the decisions of those in authority 6.11 1.082 
RO4 I am respectful to individuals who have different 
6.10 1.312 
backgrounds than me  
 Std. 
Ethical Decision making Mean 
Deviation 
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 CPA Z’s sister, Susan, is the treasurer and a 
26% stockholder of ABC Corporation. The 
president of ABC Corporation asked CPA Z if 
he would perform the annual audit of ABC 
Corporation 
1EDM1 Action: CPA Z accepts the audit engagement  6.08 1 .608 
1EDM2 CPA Z should not do the proposed action 5.76 1.831 
1EDM4 If I were CPA Z, I would make the same 
2.86 2.285 
decision 
 Overall Average 4.90 1.91 
 CPA Z serves as the auditor for Widget & Co. 
Widget’s market share has declined drastically, 
and CPA Z knows that Widget will soon be 
bankrupt. Another audit client of CPA Z is Solid 
Company. While auditing Solid’s accountants 
  
receivable, CPA Z finds that Widget & Co. owes 
Solid $200,000. Action: CPA Z warns his client, 
Solid Company, about Widget’s impending 
bankruptcy 
2EDM1 The situation above involves an ethical problem 5.95 1.698 
2EDM2 CPA Z should not do the proposed action 5.65 1.840 
2EDM3 If I were CPA Z, I would make the same 
2.79 2.225 
decision 
 Overall Average 4.79 1.92 
 CPA Z, in addition to practicing public 
accounting, is heavily involved in community 
activities. He is especially well known for his 
passionate promotion of higher voter 
participation in elections. High-Voter Company, 
a newly formed company, has developed a 
revolutionary promotional process that the   
company’s officer’s claim will greatly increase 
voter turnout. The president of High-Voter asked 
CPA Z if he would perform the initial audit of 
High-Voter. Action: CPA Z accepts the audit 
engagement 
3EDM1 The situation above involves an ethical problem 4.75 2.285 
3EDM2 CPA Z should not do the proposed action 4.69 2.272 
3EDM3 If I were CPA Z, I would make the same 
3.75 2.440 
decision 
 Overall Average 4.39 2.33 
 
   
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CPA Z is considering a merger with CPA F. To 
facilitate negotiations, F requests access to files 
of CPA Z’s client work papers, income tax 
returns, and correspondence, Z’s clients are   
unaware of the proposed merger, Action: CPA Z 
grants F access to the files 
4EDM1 The situation above involves an ethical problem 5.78 1.690 
4EDM2 CPA Z should not do the proposed action 5.43 1.990 
4EDM3 If I were CPA Z, I would make the same 
3.00 2.282 
decision 
 Overall Average 4.73 1.99 
Source: Field Data, 2019 
4.4 Test for significant differences 
Further, the respondents' profile such as gender, age, work experience, professional qualification, 
marital status, and dependents were analyzed against all the constructs. This was done by 
performing independent sample t-tests and one way ANOVA to find the mean differences among 
the demographic characteristics of the respondents.  
In examining the differences in the mean of demographic characteristics against the construct 
role stressors, the independent t-test reveal that there is no significant difference in scores 
between males and females. Also, there is no significant difference among the ages of the 
respondents. However, the results indicate that there is a significant difference in the work 
experience of the respondents (p-value= 0.025). Further tests revealed that the mean score of 
respondents with 6-10 years (M= 4.7; SD= 0.96) of work experience was significantly different 
from those with less than 3 years of work experience (M=4.3; SD=0.76) and 3-5 years (M=4.4; 
SD=0.78). Again, there is no significant differences with marital status and dependents with 
respect to role stressors.  
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The results also indicate that there are no significant difference in the mean scores of the all 
respondents profile and excessive workload.  
Analyzing the demographic characteristics and time budget pressure, the results indicate that the 
mean scores of both constructs does not differ significantly. This suggests that all respondents 
experience the same level of time budget pressure. 
Further, when the demographics were analyzed with respect to job burnout, with the exception of 
work experience (p-value=0.013) there is no significant difference in the mean scores of the 
other demographic characteristics with respect to job burnout. Further analysis reveal that there 
is a significant difference in the mean scores of respondents with less than 3 years (M=3.7; SD= 
0.94) of work experience and between 3-5 years (M=4.2; SD=1.10) of work experience. 
The results indicating the mean differences of respondents demographics with regards to ethical 
decision making suggest that, there is no difference in means of the demographic characteristics 
of respondents. Implying that there is not enough evidence to suggest differences in ethical 
decision making regarding respondents’ demographic characteristics.  
Results of the mean differences of respondents profile with respect to professional conduct also 
suggest that, irrespective of the respondents profile there is equal exhibition of professional 
conduct among respondents. 
Table 4. 3 Independent Sample T-Test (p-values) 
 RS EW TBP JB EDM PC 
Gender 0.385 0.904 0.042 0.869 0.140 0.896 
Professional 0.413 0.880 0.599 0.153 0.025 0.340 
Qualification 
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Marital Status 0.553 0.108 0.445 0.563 0.546 0.304 
Dependents 0.811 0.781 0.203 0.637 0.680 0.514 
EDM= Ethical Decision Making 
EW= Excessive Workload 
JB= Job Burnout 
PC=Professional Conduct 
RS=Role Stressors 
TBP= Time Budget Pressure 
 
Table 4. 4 One-way ANOVA (p-values) 
 RS EW TBP JB EDM PC 
Work Experience 0.025 0.062 0.299 0.013 0.094 0.271 
Age 0.096 0.072 0.139 0.727 0.245 0.431 
 
4.5 Conceptual Framework 
Based on the hypothesis formulated of the study, the conceptual model of the study was 
developed. Figure 4.1and 4.2 show the relationship among the constructs using path analysis. To 
start with, the framework demonstrates role stressors, excessive workload and time budget 
pressure as antecedents of job burnout. Additionally, ethical decision making and 
professionalism are also demonstrated as consequences of job burnout. The conceptual model of 
the study was analyzed using PLS-SEM. Figure 4.1 and 4.2 show the path models and the 
estimates of the model. 
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Figure 4. 1 Structural Model 1
 
Figure 4. 2: Structural Model 2 
 
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Following the rule of thumb by Sarstedt, Ringle, Smith, Reams, & Hair (2014)  that each 
indicator loading of a construct must be above 0.4, all indicator loadings which were below this 
threshold were deleted. Figure 4.3 and 4.4 show the path diagram after deleting all loadings 
which were less than 0.4. However, time budget pressure had a single indicator loading, and 
every single indicator has a loading which is fixed at 1.000 (Hair et al., 2011).  
For role stressors, all indicator loadings of role ambiguity were insignificant and therefore were 
deleted and the indicator loadings measuring depersonalization of the job burnout construct were 
also deleted. With the exception of three loadings which were measuring one’s ethical intention, 
all other indicators measuring ethical decision making were deleted. Again, out of the 18 items 
loading on to professionalism, 11 of the items were deleted due to insignificant paths.  
Figure 4. 3: Structural Model 1 
 
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Figure 4. 4: Structural Model 2 
 
4.6 Assessment of Measurement Model 
In presenting results from PLS-SEM, the measurement model has to be evaluated by assessing 
the reliability and validity of the model. The study evaluated the reliability of the instrument by 
examining internal consistency and indicator reliability while the validity was assessed using the 
convergent and discriminant validity.  
4.6.1 Internal Consistency 
The internal consistency of the model was evaluated using the Cronbach Alpha (CA) and 
Composite Reliability (CR). Hair, Sarstedt, Hopkins, and Kuppelwieser (2014) suggest that to 
test for reliability CA and CR must have a minimum score of 0.7. The results in Table 4.5 show 
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that all constructs have CA’s and CR’s above the required threshold indicating that internal 
consistency of the model is adequate.  
Table 4. 5: Construct Reliability and Validity  
                                   MODEL 1                                                    
 CA CR AVE 
EDM 0.743 0.839 0.638 
EW 0.705 0.871 0.772 
JB 0.901 0.920 0.591 
RS 0.801 0.862 0.556 
TBP 1.000 1.000 1.000 
CA= Cronbach Alpha, CR= Composite Reliability, AVE= Average Variance Extracted 
 
MODEL 2 
 CA CR AVE 
EW 0.705 0.871 0.772 
JB 0.901 0.920 0.591 
RS 0.801 0.862 0.556 
TBP 1.000 1.000 1.000 
PC 0.891 0.906 0.520 
CA= Cronbach Alpha, CR= Composite Reliability, AVE= Average Variance Extracted 
 
 
4.6.2 Indicator Reliability 
The indicator reliability was also evaluated using the cross loadings. Results shown in Table 4.6 
depict that all indicators of the constructs are above 0.5 which is the required minimum loading 
according to Hair et al. (2014). This is an indication that the questions used in measuring the 
study constructs are reliable.  
 
 
 
 
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Table 4. 6 Indicator Reliability 
MODEL 1 
  EDM EW JB RS TBO 
TBP         1.000 
EW1   0.874       
EW2   0.883       
DP2     0.762     
DP3     0.696     
EE1     0.766     
EE2     0.749     
EE3     0.755     
EE4     0.767     
EE7     0.819     
EE9     0.826     
RC1       0.711   
RC2       0.754   
RC3       0.776   
RC4       0.744   
RC5       0.739   
EDM1 0.746         
EDM 2 0.921         
EDM3 0.715         
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Indicator Reliability  
MODEL 2 
  EW JB PC RS TBP 
TBP         1.000 
EW1 0.874         
EW2 0.883         
DP2   0.760       
DP3   0.694       
EE1   0.767       
EE2   0.753       
EE3   0.756       
EE4   0.766       
EE7   0.819       
EE9   0.825       
AC1     0.764     
AL3     0.783     
DU1     0.837     
DU2     0.695     
EX1     0.801     
EX4     0.674     
HI2     0.562     
RO3     0.668     
RO4     0.664     
RC1       0.711   
RC2       0.754   
RC3       0.776   
RC4       0.745   
RC5       0.740   
 
4.6.3 Discriminant Validity 
Again, the discriminant validity was evaluated using the Fornell-Larcker Criterion and the Cross 
loadings to determine whether the study constructs are distinct from each other. The Fornell-
Larcker criterion requires that the square root of the AVE's must be greater than the cross-
correlations of the constructs. Table 4.7 shows the results for discriminant validity and it can be 
seen that the square roots of the constructs are greater than the cross correlations for both 
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models. This indicates that discriminant validity is assured. Also, results for the cross-loadings in 
Table 4.8 show that all the constructs load better on itself than the others. These results suggest 
that there is a lower correlation among the constructs. Therefore, there is no problem with 
discriminant validity.  
Table 4. 7 Fornell-Larcker Results 
MODEL 1 
 Construct EDM EW JB RS TBP 
EDM 0.799         
EW -0.035 0.879       
JB -0.159 0.417 0.769     
RS -0.137 0.321 0.468 0.745   
TBP -0.048 0.121 0.203 0.142 1.000 
MODEL 2 
Construct  EW JB PC RS TBP 
EW 0.879         
JB 0.418 0.769       
PC 0.014 -0.111  0.721     
RS 0.321 0.468 -0.182 0.745   
TBP 0.121 0.203 -0.255 0.142 1.000 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Table 4. 8: Cross Loadings 
MODEL 1 
  EDM EW JB RS TBP 
TBP -0.048 0.121 0.203 0.142 1.000 
EW1 -0.088 0.874 0.361 0.331 0.084 
EW2 0.025 0.883 0.372 0.235 0.128 
DP2 -0.171 0.208 0.762 0.398 0.142 
DP3 -0.120 0.166 0.696 0.322 0.136 
EE1 -0.100 0.442 0.766 0.352 0.120 
EE2 -0.001 0.384 0.749 0.249 0.102 
EE3 -0.058 0.413 0.755 0.262 0.217 
EE4 -0.225 0.213 0.767 0.431 0.203 
EE7 -0.126 0.420 0.819 0.437 0.155 
EE9 -0.157 0.293 0.826 0.401 0.176 
RC1 -0.027 0.264 0.326 0.711 0.132 
RC2 -0.230 0.101 0.318 0.754 0.096 
RC3 -0.129 0.291 0.418 0.776 0.088 
RC4 -0.071 0.220 0.328 0.744 0.076 
RC5 -0.053 0.302 0.338 0.739 0.142 
EDM1 0.746 -0.009 -0.072 -0.073 0.047 
EDM2 0.921 -0.097 -0.180 -0.117 -0.065 
EDM3 0.715 0.105 -0.081 -0.145 -0.061 
 
 
 
 
 
 
 
 
 
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MODEL 2 Cross Loadings 
 EW JB PC RS TBP 
TBP 0.121 0.203 -0.255 0.142 1.000 
EW1 0.874 0.361 -0.001 0.331 0.084 
EW2 0.883 0.373 0.025 0.235 0.128 
DP2 0.208 0.760 -0.101 0.398 0.142 
DP3 0.165 0.694 -0.063 0.322 0.136 
EE1 0.442 0.767 -0.028 0.352 0.120 
EE2 0.384 0.753 -0.085 0.249 0.102 
EE3 0.413 0.756 0.036 0.262 0.217 
EE4 0.213 0.766 -0.195 0.431 0.203 
EE7 0.420 0.819 -0.083 0.437 0.155 
EE9 0.292 0.825 -0.154 0.401 0.176 
AC1 0.083 -0.093 0.764 -0.112 -0.247 
AL3 -0.023 -0.083 0.783 -0.197 -0.133 
DU1 0.007 -0.111 0.837 -0.212 -0.240 
DU2 0.001 -0.041 0.695 -0.076 -0.230 
EX1 0.040 -0.117 0.801 -0.108 -0.201 
EX4 0.042 -0.016 0.674 -0.035 -0.138 
HI2 -0.052 -0.044 0.562 -0.135 -0.075 
RO3 -0.068 -0.041 0.668 -0.087 -0.140 
RO4 -0.043 -0.023 0.664 -0.079 -0.196 
RC1 0.264 0.326 -0.095 0.711 0.132 
RC2 0.101 0.317 -0.192 0.754 0.096 
RC3 0.291 0.417 -0.106 0.776 0.088 
RC4 0.220 0.328 -0.116 0.745 0.076 
RC5 0.302 0.338 -0.179 0.740 0.142 
 
4.6.4 Convergent Validity 
Convergent validity was evaluated using the AVEs of all the indicators of the construct. The test 
was conducted to determine whether the indicators represents the constructs they are measuring. 
The results show that all the AVE’s of the constructs are greater than 0.5 which is the desired 
requirement suggested by Hair et al. (2014). This demonstrates that all constructs meet the 
criteria of convergent validity.  
 
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4.7 Structural Model Assessment 
After establishing that the measurement is reliable and valid, the structural model was also 
assessed. Structural model assessment enables the researcher to test for the relationship among 
the constructs in addition to its predictive abilities. This is done by conducting the 
multicollinearity test, evaluating the coefficient of determination, the predictive relevance and 
the path coefficients significance. 
4.7.1 Multicollinearity  
The multicollinearity test was conducted to determine which variables are highly correlated with 
each other. This was done through the Variance Inflation Factor (VIF) test. The results show that 
there is no issue of multicollinearity because all the values of the variables were less than 5 as 
suggested by O’Brien (2007).  
Table 4. 9: Inner VIF Values 
MODEL 1 
  EDM EW     JB RS TBP 
EDM           
EW     1.122     
JB 1.000         
RS     1.128     
TBP     1.027     
MODEL 2 
 Construct EW        JB           PC     RS  TBP  
EW   1.122       
JB     1.000     
PC           
RS   1.128       
TBP   1.027       
 
 
 
 
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Table 4. 10: Outer VIF Values 
Factors Model 1 (VIF) Model 2 (VIF) 
TBP  1.000 1.000  
EW1 1.421 1.421 
EW2 1.421 1.421 
DP2 2.554 2.554 
DP3 2.066 2.066 
EE1 2.586 2.586 
EE2 2.606 2.606 
EE3 2.123 2.123 
EE4 2.109 2.109 
EE7 2.592 2.592 
EE9 2.971 2.971 
RC1 1.489 1.489 
RC2 1.658 1.658 
RC3 1.611 1.611 
RC4 1.587 1.587 
RC5 1.621 1.621 
EDM1 1.545  
EDM2 1.509  
EDM3 1.405  
AC1  1.879 
AL3  3.027 
DU1  3.503 
DU2  1.796 
EX1  2.735 
EX4  2.463 
HI2  1.462 
RO3  2.195 
RO4  2.430 
RC1  1.489 
RC2  1.658 
RC3  1.611 
RC4  1.587 
RC5  1.621 
 
4.7.2 Common Method Bias 
The study also assessed common method bias using the Herman One-Factor Model because 
questions that measure both dependent and independents constructs were answered by the same 
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respondent. This is to ensure that respondents did not provide socially desirable answers. 
Podsakoff and Organ (1986) indicate that common method bias does not exist when the 
percentage variance for the first factor is less than 50% after conducting the Herman One-factor 
model test. The results show that the percentage variance for the first factor is approximately 
17% which is less than 50%.  This suggests that the measurement model is free from common 
method bias.  
4.7.3 Coefficient of Determination 
Further test was conducted to evaluate the overall model quality and this was done using the 
2 2
coefficient of determination (R ). The R  explains the extent to which the endogenous constructs 
(dependent variables) are explained by the exogenous constructs (independent variables). The 
results for this test implies that the construct job burnout explains 2.5% of the variance in ethical 
decision making and 1.2% of the variance in professional conducts. Also, stressors (role 
stressors, excessive workload, and time budget pressure) explain 31.2% of the variation in job 
burnout. Referring to guidelines provided by Hair et al. (2014), both values of r-square of ethical 
decision making (0.025) and professionalism (0.012) are weak. However, the r-square value for 
job burnout (0.312) can be described as moderate.  
Table 4. 11: R Square 
 MODEL 1 MODEL 2 
  R Square R Square R Square R Square Adjusted 
Adjusted 
EDM 0.026 0.023   
JB 0.315 0.308 0.312 0.305 
PC   0.012 0.009 
 
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4.7.4 Test for predictive relevance 
Next, the study tested for the predictive relevance of the model by using blindfolding principles 
2
to predict the endogenous latent variables. It is required that the cross-validated redundancy  (Q ) 
must be greater than zero for the model to be considered relevant (Hair et al., 2014). This test 
2
also provides enough support for the general quality of the model when the R  is weak. Thus, 
2 2
when a model has weak R  however the Q  is greater than zero, the model is acceptable. The 
2
results in Table 4.12 shows that job burnout has a (Q ) of 0.167, ethical decision making 0.012 
2
and professionalism 0.003. This implies that, although the R  for the constructs are not very 
strong, the model shows acceptable levels of predictive relevance.  
Table 4. 12 Cross Validated Redundancy Results 
                                                                MODEL 1                                         MODEL 2 
 Construct Q² (=1-SSE/SSO) Q² (=1-SSE/SSO) 
Ethical Decision Making 0.012  
Excessive Workload    
Job Burnout 0.167 0.167 
Role Stressors    
Time Budget Pressure    
Professionalism  0.003 
 
4.8 Evaluation of Path Coefficients 
Path Coefficient is used in SEM to examine the relationship that exists between variables. It is 
described as a standardized form of linear regression. According to Hair, Ringle, and Sarstedt 
(2011), for a relationship among variables to be described as significant, the structural coefficient 
must be at least 0.1. In assessing the structural model, each path that connects one variable to 
another represents a hypothesis being postulated and bootstrapping is conducted to establish the 
relationship and also to either confirm or reject the hypothesis formed. Table 4.3 displays the 
analysis of the structural model and the results indicate the standard coefficient, the p-value and 
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whether the hypothesis is accepted or rejected. The results of the hypothesis are discussed in the 
subsequent sections. 
 
 
Table 4. 13:  Path Coefficients, Direct Effect, (P-value), the significant level for all 
hypothesized path.  
MODEL 1 
Hypothesis  Hypothesis Path Coefficients P Values Result 
 
H1 EW -> JB 0.289 0.000 Accepted 
H2 RS -> JB 0.359 0.000 Accepted 
H3 TBP -> JB 0.118 0.019 Accepted 
H4 JB -> EDM -0.159 0.014 Accepted 
**
Significant level: 5%, *10%. The table shows the path coefficients of the various relationships 
and the p-values. 
 
MODEL 2 
Hypothesis  Hypothesis Path Coefficient P Values Results 
H1 EW -> JB 0.292 0.000 Accepted 
H2 RS -> JB 0.359 0.000 Accepted 
H3 TBP -> JB 0.118 0.019 Accepted 
H5 JB-> PC -0.115 0.033 Accepted 
**
Significant level: 5%, *10%. The table shows the path coefficients of the various relationships 
and the p-values. 
 
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4.9 Discussion of Results 
This section discusses the results of all the path relationships. It begins by discussing the direct 
relationship among the constructs (i.e. excessive workload, time budget pressure, role stressors, 
ethical decision making, and professional conducts) and comparing the results to the findings in 
the literature. Also, the indirect relationship among the constructs are also discussed and linked 
to prior literature to find whether the results and findings are consistent or contrary and reasons 
explained. 
4.9.1 Excessive Workload and Job Burnout (H1) 
Accounting firms are known to be associated with high-stress levels at the workplace due to 
excessive workload (Sweeney & Summers, 2002). Thus, individuals in the audit firms work for 
long hours during both peak and off-peak seasons (Law, Sweeney, & Summers, 2008) and this 
results in the employees being exhausted. The study, therefore, hypothesized that excessive 
workload is associated with the accountants experiencing higher stress levels (i.e. job burnout).  
The results from Table 4.13 indicate that the coefficient between excessive workload and job 
burnout are positive and highly significant (path coefficient = 0.288, p-value = 0.000). This 
implies that individuals with a heavy workload at their workplaces may experience job burnout 
after a time period. Thus, the individual who work for long hours is continuously exposed to a 
long period of stress which results in job burnout (Sweeney & Summers, 2002; Letvak, 2008). 
This is because the workload exceeds the capacity of the individual in physical strength and time. 
The result is aligned with findings in the literature which supports that excessive workload and 
job burnout are positively related and significant (Fogarty et al., 2000).  
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4.9.2 Role Stressors and Job Burnout (H2) 
Role stressors which consist of role ambiguity and role conflict have been described to be key 
elements that affect job attitude (Rebele & Michaels, 1990). Role conflict exists when employees 
are to meet different expectations of superiors at the same time while role ambiguity exists when 
employees are unclear about what is expected of them in the performance of their duties. 
Findings by  Fogarty et al. (2000) suggest that role stressors directly influence job burnout, 
which is in contrast to a study by Chong & Monroe (2015) which finds that role stressors do not 
directly influence job burnout but it impacts on job burnout indirectly through job related-
tension.  
Results from this study show that there is a positive and significant relationship that exist 
between role stressors and job burnout (path co-efficient=0.359, p-value=0.000). This implies 
that stress that is related to an individual's duties being performed at the workplace can lead to 
job burnout. This can be attributed to the individual's being accountable to several superiors. A 
firm without rules and policies clearly written down to serve as a guideline exposes employees to 
role conflict. In the execution of their duties, the accountants are supposed to meet the 
requirement of different superior which increase their stress level and result in job burnout. This 
study is similar to findings by Fogarty et al. (2000) which suggest that role stressors influence 
job burnout.  
4.9.3 Time Budget Pressure and Job Burnout (H3) 
Prior literature suggest that one unique feature about the accounting profession is the use of time 
budget (Kelley & Seller, 1982; Kelley & Margheim, 1990). Time budget serves as a means to 
control the work done by accountants. However when accountants are under pressure to meet the 
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time budget, it may result in job burnout. The study hypothesized that time budget pressure may 
result in job burnout.  
As shown in Table 4.13, the result displays that there is a positive and statistically significant 
relationship between time budget pressure and job burnout (path coefficient=0.118, p-
value=0.019). This indicates that the work of the accountant to meet deadlines given a heavy 
workload put pressure on the accountant which results in job burnout. Thus, as an individual is 
under pressure continuously to meet set deadlines, it exposes the individual to continuous result 
which results in the depletion of the emotional and physical being of the person. The study is 
consistent with findings by (Mosadeghrad, 2013) that time budget pressure which is job-related 
stress is positively related to job burnout. Lau and Buckland (2001) are also of the view that 
auditors need to work within specific time frame which may result in job burnout.  
4.9.4 Job Burnout and Ethical Decision Making (H4) 
The work of the accountant requires that ethical decisions should be made in the performance of 
their duties. However, Selart and Johansen (2011) postulate that one factor that distorts ethical 
decision making of employees is excessive stress. The study therefore proposed that there is a 
negative relationship between job burnout and ethical decision making of accountants.  
The results from the table show that a negative relationship which is also significant (path 
coefficient=-0.159, p-value=0.014). Implying that, when an individual experiences job burnout, 
it affects the person’s ethical decision making. This is as a result of a change in the psychological 
and emotional state of the individual thereby preventing the individual from taking rationally 
decisions. Thus, job burnout disrupts cognitive functioning by reducing one’s attentiveness to the 
society, impairment in retrieval of information from the memory and also limits how one’s 
information-processing capacity. However for one to make an ethical decision, the individual 
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should be able identify that there is an ethical problem, morally judge the issue before the 
decision is made. In the presence of job burnout because the cognitive function of the individual 
is impaired and there is reduction in the attentiveness of the individual to the environment, it 
becomes difficult for the person to recognize that there is an ethical dilemma.  Again when an 
ethical problem is recognize, taking a decision becomes difficult because it will be difficult to 
retrieve information from the memory and also the individual will not be willing to go the extra 
mile to gather other vital information which may influence the decision taken. DeWall, 
Baumeister, Gailliot, and Maner (2008) are of the view that making an ethical decision requires 
effort, time and self-regulation, therefore when an individual experiences job burnout, it reduces 
the capacity of the person to practice self-regulation and increases the chances of taking 
unethical decisions and behaving unethically. The result of the study is in line with findings from 
prior literature which suggest that when a person is stressed it has a negative influence on ethical 
decision making and it is significant (Selart & Johansen, 2011; Chajut & Algom, 2003).  
4.9.5 Job Burnout and Professional Conduct (H5) 
In the accounting profession, exhibiting high professionalism is a key requirement. There are 
rules and regulations stated clearly by regulatory bodies about professionalism in accounting. 
Unprofessional conducts may lead to legal liabilities and loss of credibility. Studies suggest that 
job burnout and professionalism are negatively related (Chisholm et al., 2006). This is due to the 
fact that when an individual is stressed, it prevents the individual from working effectively by 
influencing the professional conduct and attitude. The study, therefore, postulated that there is a 
negative relationship between job burnout and professional conduct. 
The results from the analysis indicate that a negative and significant relationship exist between 
the job burnout and professionalism (path coefficient=-0.115, p-value= 0.030). This suggests that 
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job burnout has a negative impact on the professional conducts of the accountant. Everall and 
Paulson (2004) argue job burnout decreases the individual's professional ability and 
effectiveness. Job burnout begins with an emotional and physical exhaustion which negatively 
affects the attitude of the individual and reduces focus to be able to discharge duties 
professionally. The negative change in the attitude of the employee may be extended to the work 
being done. The results of the study are in line with findings from the literature, indicating that 
job burnout is negatively related to professional conduct (Shinan-Altman & Cohen, 2009; 
Dyrbye, Massie, Eacker, & Harper, 2010; Shanafelt, Sloan, & Habermann, 2003).  
4.10 Discussion on Mediation Analysis 
This section of the study discusses the indirect effects of the constructs by using job burnout as 
the mediating variable. From the conceptual framework, it is predicted that job burnout mediates 
the relationship between stressors (role stressors, time budget pressure, excessive workload) and 
ethical decision making as well as professional conducts. The results of the study are 
summarized in Table 4.14. 
Table 4. 14: Path Coefficient, Indirect Effect (P-Values), Significance Level for All 
Hypothesis Path MODEL 1 
  Hypothesis Path Coefficients P Values Results 
 
H6 EW -> JB ->EDM -0.046 0.039 Accepted 
 
H7 RS-> JB->EDM -0.057 0.023 Accepted 
 
H8 TBP-> JB ->EDM -0.019 0.128 Not Accepted 
 
**
Significance level: 5%, *10%. The Table shows the path coefficients of the various relationship 
and p-values. 
MODEL 2 
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  Hypothesis Path Coefficient P Values Results 
H9 EW -> JB -> PC -0.034 0.057 Accepted 
H10 RS -> JB -> PC -0.041 0.055 Accepted 
H11 TBP -> JB -> PC -0.014 0.165 Not Accepted 
**
Significance level: 5%, *10%. The Table shows the path coefficients of the various relationship 
and p-values 
Hypothesis 6 predicted that excessive workload will increase job burnout and job burnout will 
intend result in unethical decision making. As shown in Table 4.4, it is revealed that with job 
burnout as the mediating variable, excessive workload is negative and statistically significant to 
ethical decision making (path coefficient= -0.046, p-value= 0.039). These findings demonstrate 
that with excessive workload is more likely to result in unethical decisions. Specifically, an 
accountant with excessive workload experiences job burnout, and higher burnout increases the 
likelihood of making unethical decisions. The findings of this study is in line with existing 
literature (Selart & Johansen, 2011; Chajut & Algom, 2003) that conclude that when an 
individual is exposed to excessive stress, it reduces the attentiveness of the individual to the 
environment and vital information to influence decisions are not adhered to which results in 
unethical decision making.  
Hypothesis 7 examined the indirect relationship between role stressors and ethical decision 
making by mediating the construct job burnout. The result show that the indirect relationship 
between role stressors and ethical decision making is negative and statistically significant (path 
coefficient=-0.057, p-value=0.023). This implies that individuals who experience job burnout as 
a result of poorly defined roles will influence their ethical decision making of the person. Thus, 
when there is an increase in role stressors, it increases job burnout levels and this can result in 
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unethical decision making. This is also consistent with findings by (Selart & Johansen, 2011) 
that suggests that role stressors impact ethical decision making negatively.  
Hypothesis 8 postulates that job burnout mediates time budget pressure and ethical decision 
making. The results also show that the relationship between time budget pressure and ethical 
decision making was negative and statistically insignificant (path coefficient=-0.019, p-
value=0.128). This implies that the accountant's duty to complete a task within a limited time is 
less likely to result in making unethical decisions. This observation is not consistent with 
previous literature (Margheim, Kelley, & Pattison, 2005; Choo & Firth, 2010) that suggest that 
time budget pressure would negatively affect the judgment of an individual and result in 
unethical decision making.  
Hypothesis 9 predicted that there is excessive workload has an indirect effect on professional 
conduct. The results demonstrate that excessive workload and professionalism are negatively and 
significantly related (Path coefficient=-0.033, p-value=0.052) at 10% significant level.  Meaning, 
a person experiencing an excessive workload may indulge in one or more unprofessional 
attitudes. This is because when a person experiences job burnout, the individual becomes 
depersonalized leading to a change in their behavior. This reduces the effectiveness during work 
by influencing the professional attitude of the employee. This is consistent with prior literature 
(Everall & Paulson, 2004) that argues that when an individual is stressed, it affects their 
professional attitude.  
The hypothesis test of the indirect relationship between role stressors and professionalism (H10) 
was found to be negative and statistically significant with a path coefficient of -0.041 and a p-
value of 0.047. The result suggests that role ambiguity and role conflict issues associated with an 
individual's work is more likely to cause the individual to behave unprofessionally. The findings, 
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therefore, provide support to previous research (Shinan-Altman & Cohen, 2009) suggestions that 
role conflict and role ambiguity negatively impacts on the professional conducts of the 
individuals through job burnout. 
Hypothesis 11 postulate that there is an indirect relationship between time budget pressure and 
professional conducts. With a path coefficient of -0.143 and a p-value of 0.163, time budget 
pressure has a negative and statistically insignificant relationship with professionalism. Thus, 
accountants are more likely to behave professionally even with time budget pressure. This is 
inconsistent with extant literature (Kelley & Margheim, 1990) that suggest time budget pressure 
has a negative and significant impact on professional conducts.  
The possible reason for the insignificant relationship between time budget pressure, ethical 
decision making and professional conduct may be that time budget pressure although resulting in 
job burnout does not have a strong effect on ethical decision making and professional conducts. 
The inconsistency with the findings could also be as a result the accountants being aware of the 
nature of the profession that it requires working under a time budget as a control mechanism 
(Nor & Mohd, 2011). Thus, there is a time budget for all duties discharged at the workplace. 
This awareness would make time budget pressure not a major problem to influence ethical 
decision making and professional conduct.  
Also, another reason for the insignificant relationship between time budget pressure, ethical 
decision making and professional conduct could be attributed to the respondents being able to 
achieve their time budget for the previous year. It is noted that, most of the respondents work in 
non-Big four firms and they are able to meet the time budget since their clients are not very large 
companies compared to clients of Big-four firms.  
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4.11 Chapter Summary 
The results of the study reveal that, given all six hypotheses that test the direct relationship 
among the construct, all hypothesis were accepted. Therefore, role stressors, time budget 
pressure, and excessive workload are described as antecedents of job burnout. Job Burnout also 
has an effect on ethical decision making and professionalism. However, all hypothesis test for 
the indirect effect were supported with the exception of two. Thus, the relationship between time 
budget pressure and professional conduct and time budget pressure and ethical decision making.  
 
 
CHAPTER FIVE 
SUMMARY, RECOMMENDATION, AND CONCLUSION 
5.1 Introduction 
The chapter gives a summary of the entire study and conclusions are also drawn on the key 
findings of the study. Further, the implications of the major findings are also discussed, followed 
by the limitations of the study, recommendation for policymakers and practitioners, as well as for 
future research.  
5.2 Summary of Findings 
There are several studies that have examined job burnout in different professions, however 
although the accounting profession is associated with job burnout there is little study on 
accountants. Further, studies that have also examined the effect of job burnout have focused on 
other factors such as organizational commitment, turnover intention, and job performance among 
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others. With these concerns as motivation, the study examines the antecedents of job burnout and 
its impact on ethical decision making and professional conduct. 
This study is a response to the call for empirical evidence of job burnout among accountants 
which specifically examines job stressors such as role stressors, time budget pressure and 
excessive workload as antecedents of job burnout. Additionally, the study investigates how job 
burnout would impact ethical decision making and professional conduct of accountants. 
The study hypothesized that role stressors, time budget pressure, and excessive workload are 
antecedents of job burnout. The study further hypothesized that job burnout would negatively 
impact ethical decision making and professional conduct. With the population of the study being 
accounting firms in Ghana, data was collected and analyzed using SPSS and PLS-SEM. All five 
hypothesis formed for the direct relationship were supported and four hypothesis out of six 
hypotheses for the indirect relationship were also supported. 
First, the study finds that role stressors, time budget pressure, and excessive workload are 
significant and positively related to job burnout. This indicates that, with these factors present at 
the work-place of accountants, on the average accountants experience job burnout at their work-
places.  
Second, findings from the study show that job burnout negatively impacts ethical decision 
making and professional conduct. Thus, the stress experienced by accountants when they are 
burnout results in influencing their professional conduct and also affecting how they make 
decisions.  
Third, with job burnout mediating between job stressors, ethical decision making and 
professional conducts, the findings show that with the exception of time budget pressure that was 
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negatively related but insignificant to ethical decision making and professional conduct, role 
stressors and excessive workload were significant and negatively related to ethical decision 
making and professional conduct. 
The study, therefore, concludes that stressors such as role stressors, excessive workload and time 
budget pressure would result in job burnout. This suggests that individuals who experience 
higher levels of role stressors (role conflict and role ambiguity) would directly impact job 
burnout. Also, excessive workload at workplaces would result in the employee experiencing job 
burnout. Furthermore, the need for the accountant to work within a budgeted time frame would 
also result in job burnout. Again, when a person experiences job burnout, it will negatively 
influence ethical decision making and also the professional conduct of the individual.  
With job burnout as a mediating variable, role stressors would negatively impact ethical decision 
making and professional conduct. Also, experiencing excessive workload would negatively 
influence the individual’s ethical decision making and professional conduct. However, although 
time budget pressure causes job burnout, the effect is not so strong to influence the ethical 
decision making and professional conduct of individuals.  
5.3 Policy Implications 
The following implications can be inferred from the study based on the findings of the research.  
As suggested by the results of the study, most of the individuals working in audit firms 
experience job burnout. Thus, employees of these firms are likely to experience emotional 
exhaustion, depersonalization, and reduced personal accomplishment. This is as a result of 
stressors being associated with their work. These stressors include role stressors, excessive 
workload and time budget pressure. Most personnel’s in accounting firms have issues of role 
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stressors because they have to report and perform task for different superiors and this results in 
role conflict. In addition, excessive workload is associated with the work done in the audit firms 
and it is also difficult for individuals to execute their work in the budgeted time.  
Further, higher job burnout among accountants has negative consequences on job outcomes such 
as ethical decision making and professional conduct. This implies that when a person 
experiences job burnout, it influences the individual into making unethical decisions. Similarly, 
job burnout can also result in employees exhibiting unprofessional attitudes at the workplace.  
The results have important implications for audit firms and regulatory bodies about how job 
burnout will negatively affect the work of the accountants by influencing ethical decision making 
and professional conduct.  In this light, the following recommendations are made for policy and 
practice: 
The result of the study reveal that role stressors, excessive workload, time budget pressure have 
an influence on job burnout. For firms to be able to eliminate these stressors, management of 
firms should reduce violations of chain of command and state clear rules and procedures to 
ensure efficiency in the work of the accountants. When employees are not responsible to more 
than one superior, it reduces the stress and pressure on the employee to meet the requirements of 
several superiors. 
Also, the workload for accountants should be managed and minimized to help prevent adverse 
consequences. This is because when there is excessive workload it influences the job burnout 
and negatively impacts on both the individual and the firm.   
Furthermore, the audit firms and regulatory bodies such ICA should organize training programs 
for personnel in the audit firm on the management of stress to prevent job burnout. This is 
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important as the results of the study showed a negative relationship between job burnout, ethical 
decision making, and professional conduct. The provision of training on stress management in 
addition to other training programs organized by the firms would help reduce the negative impact 
of job burnout on ethical decision making and professional conduct.  
To minimize unethical decision making and unprofessional attitudes by accountants, ICAG 
should be more effective and efficient in handling disciplinary issues. Penalties and other 
disciplinary actions against offenders would promote professional conduct and attitudes in 
accounting firms. In addition, this would also increase public trust in the accounting profession.   
 
5.4 Contribution 
The findings of this study add a number of important contributions to the existing body of 
knowledge in this area. These contributions are subdivided into academic contribution and 
practical contributions. 
First, to academia, this study contributes by adding new knowledge to existing literature on the 
antecedents and consequences of job burnout in the developing country setting. Although some 
studies in developing countries have examined job burnout among employees, there is a little 
study on the impact of job burnout among accountants in developing countries. 
Second, studies that have examined job burnout in accountants considered consequences of job 
burnout on factors such as turnover intention, job satisfaction, and organizational commitment. 
However, this study adds to literature by examining the effect of job burnout on ethical decision 
making and professional conducts of accountants. Again, the study adds to the prior literature on 
factors that contributes to high job burnout in the accounting profession.  
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Third, practically, the result provides insightful information to audit firms and regulatory bodies 
on the effect of job burnout. The result suggests that employees working in accounting firms can 
easily experience job burnout. This is caused by factors such as role stressors, excessive 
workload and time budget pressure. Also, the negative implications of job burnout do not only 
affect turnover intention but it has adverse consequences on ethical decision making and 
professional conduct which is very essential in the work of an accountant. 
5.5 Limitation 
Despite, the vital contributions made by this study, there are limitations associated with the 
study. Therefore, in the interpretation of results, some cautions should be taken into 
consideration. 
First, the study fails to include the impact of other antecedents of job burnout on ethical decision 
making and professional conduct such as the personality of the individual, leadership structure 
and work flexibility among others.  
Second, the measurement instrument for the study was based on established scales and with no 
avenue to know other thoughts of the respondents. The study also allows for the collection of 
data at a particular point in time. Further, the sample constituted mostly of employees from non-
big four audit firms which may also limit the generalization of the results.  
Third, the study focus on only job burnout as a variable that can influence ethical decision 
making and professional conduct. Other variables such as organizational structure and 
motivation among others were not explored.  
Despite the limitations, the results of the study are however not affected in any way. The 
limitations of the study help to identify new areas for future research. 
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5.6 Recommendation for Future Research 
In light of the limitations discussed, further research can examine other antecedents of job 
burnout on accountants which were not included in this study. This would help in further 
investigations of other job burnout antecedents which can affect the outcome of work done by an 
individual.  
Also, future studies should also consider using other methods of data collection such as 
interviews to probe deeper into the effect of job burnout on job outcomes and how it affects the 
organization. This would help explore other variables that lead to job burnout and find out 
methods accountants use to cope with job burnout without having an influence on their job 
outcomes. In addition, further studies should consider using a balanced sample from both the 
Big-four and non-big four accounting firms. 
Future studies can adopt different research methods such as a longitudinal approach to help 
better understand changes in job burnout dimensions and how it affects job outcomes. Lastly, 
future studies should investigate other important variables that can influence ethical decision 
making and professional conducts of accountants.   
 
 
 
 
 
 
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APPENDIX 
QUESTIONNAIRE 
This research is being conducted in partial fulfillment for an award of a Master of Philosophy in 
Accounting from the University of Ghana. The purpose of this study is to examine the factors 
that cause job burnout and its effect on ethical decision making and professional conducts of 
accountants in Ghana. The study is strictly being conducted for academic purposes. All data 
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collected will be treated with the strictest confidence and will only be used for the purpose of 
this study. Your candid opinion is very much valued.  
Section A 
This section relates to demographic information about you. Please Tick the appropriate box. 
1. What is your gender? 
                                    Male                                  Female 
 
2. What is your age? 
                  22- 25                 26-30               31-35                 36-40           Above 40    
  
3. How many years of working experience do you have? 
 Below 3            3-5                   6-10  Above 10 
 
4. Do you have any professional qualification? (Chartered) 
                                   Yes                             No  
 
5. If yes, please specify your qualification (Please choose only one) 
           ICAG                ACCA           CPA                   CIMA                Others ……. 
 
6. What is your marital status? 
 Married  Unmarried  Divorced                 Widowed  
 
7. Do you have dependants?  
   Yes                   No  
 
8. What is the category of your firm according to the Institute of Chartered Accountants 
st
Ghana (ICAG) classification as at 31  December 2017? 
          A1                A                         B1                 B                 C                 D 
 
Section B 
The following statements relate to conditions that may exist in your working environment. Please 
Tick the number corresponding to your level of agreement using the scale below.  
Scale 1- Strongly disagree to 7- Strongly agree 
 Role Stressors 1 2 3 4 5 6 7 
RA There are clear, planned goals and objectives for my job        
1 
RA I know that I have divided my time properly        
2 
RA I know what my responsibilities are        
3 
RA I know exactly what is expected of me        
4 
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RA I feel certain about how much authority I have        
5 
RA I receive a clear explanation of what has to be done        
6 
RC I receive assignments without the manpower to complete        
1 them 
RC I have to bend a rule or policy to carry out an assignment        
2 
RC I receive different requests on the same issue from two or        
3 more people 
RC I do things that are acceptable by one person and not accepted        
4 by others 
RC I receive assignments without adequate resources and        
5 materials to execute them 
 
Section C 
 
The following statements are related to your workload in your organization.  Please Tick the 
number which best corresponds to your level of agreement with the workload statements using 
the responds scale below. Scale: 1-Very rarely to 7-Nearly all the time 
 
 Excessive Workload 1 2 3 4 5 6 7 
EW 1 Feeling that you have too heavy a workload, one that you        
cannot possibly finish during an ordinary working day 
EW 2 Feeling that your job tends to interfere with your family life        
 
Section D 
Please Tick the number corresponding to the level of agreement using the scale below 
Scale: 1- Impossible to achieve to 7- Very easy to achieve 
 
Time Budget Pressure 1 2 3 4 5 6 7 
In general, how were the time budgets for jobs you worked on in the        
last year? 
Section E 
Below is a series of statements designed to indicate how you feel about working in your present 
organization. Using the following response scale below, Tick the number that best describes how 
often you have this feeling towards your job. Scale: 1-Never to 7 – Always 
 Job Burnout 1 2 3 4 5 6 7 
EE 1 I feel emotionally drained from my work        
EE 2 I feel used up at the end of the workday        
EE 3 I feel fatigued when I wake up in the morning and have to        
face another day on the job 
EE 4 Working with people all day is really a strain for me        
EE 7 I feel I am working too hard on my job        
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EE 9 I feel like I am at the end of my rope        
DP 2 I have become more hard-hearted toward people as I took        
this job 
DP 3 I worry that this job is hardening me emotionally        
DPA 2 I deal very effectively with the problems of my clients        
DPA 3 I feel I am positively influencing other people’s lives        
through my work 
DPA 7 I have accomplished many worthwhile things in this job        
DPA 8 In my work, I deal with emotional problems very calmly        
 
Section F 
Below is a series of statements designed to indicate your experience in your present organization. 
Using the following response scale below, Tick the number, corresponding to the level of 
agreement. Scale: 1- Strongly disagree to 7-Strongly Agree 
 Professionalism 1 2 3 4 5 6 7 
AL 1  I do expect something in return when I help somebody        
AL 2 I will report a financial error even if no one else is aware        
of the mistake 
AL 3 I treat all clients with the same respect, regardless of their        
social standing 
DU 1 I attend work regularly        
DU 2 If I realize I will be late, I contact the appropriate        
individual at the earliest possible time to inform them 
AC 1 If I follow through with my responsibilities, I readily        
accept the consequences 
AC 2 I am able to accept constructive criticism        
EX 1 It is important to produce quality work        
EX 2 I complete my assignments independently and without        
supervision 
EX 3 I follow through with my responsibilities        
EX 4 I am committed to helping others        
EX 5 I want to exceed the expectations of others        
HI 1 I would take a job where I felt it was needed and could        
make a difference even it is paid less than positions 
HI 2 It is wrong to cheat to achieve higher rewards        
RO 1 I address others by using appropriate names and titles        
RO 2 I am diplomatic when expressing ideas and opinions        
RO 3 I accept the decisions of those in authority        
RO 4 I am respectful to individuals who have different        
backgrounds than me  
 
 
 
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Section G 
The following scenarios measure ethical decision making. Using the following response scale 
below, Tick the number, corresponding to the level of agreement. Scale: 1- Strongly disagree 
to 7-Strongly Agree 
 1 2 3 4 5 6 7 
CPA Z’s sister, Susan, is the treasurer and a 26% stockholder of ABC Corporation. The 
president of ABC Corporation asked CPA Z if he would perform the annual audit of ABC 
Corporation 
Action: CPA Z accepts the audit engagement 
 
The situation above involves an ethical problem        
CPA Z should not do the proposed action        
If I were CPA Z, I would make the same decision        
CPA Z serves as the auditor for Widget & Co. Widget’s market share has declined drastically, 
and CPA Z knows that Widget will soon be bankrupt. Another audit client of CPA Z is Solid 
Company. While auditing Solid’s accountants receivable, CPA Z finds that Widget & Co. 
owes Solid $200,000. 
Action: CPA Z warns his client, Solid Company, about Widget’s impending bankruptcy 
 
The situation above involves an ethical problem        
CPA Z should not do the proposed action        
If I were CPA Z, I would make the same decision        
CPA Z, in addition to practicing public accounting, is heavily involved in community 
activities. He is especially well known for his passionate promotion of higher voter 
participation in elections. High-Voter Company, a newly formed company, has developed a 
revolutionary promotional process that the company’s officer’s claim will greatly increase 
voter turnout. The president of High-Voter asked CPA Z if he would perform the initial audit 
of High-Voter. 
Action: CPA Z accepts the audit engagement 
 
The situation above involves an ethical problem        
CPA Z should not do the proposed action        
If I were CPA Z, I would make the same decision        
CPA Z is considering a merger with CPA F. To facilitate negotiations, F requests access to 
files of CPA Z’s client work papers, income tax returns, and correspondence, Z’s clients are 
unaware of the proposed merger, 
Action: CPA Z grants F access to the files 
 
The situation above involves an ethical problem        
CPA Z should not do the proposed action        
If I were CPA Z, I would make the same decision        
 
108 
 
University of Ghana http://ugspace.ug.edu.gh
 
Common Method Bias 
109 
 
Initial Eigenvalues Extraction Sums of Squared Loadings 
Unive%rs oitf y of GCuhmaunlaati vhet tp://ugspace.u%g o.fe du.gChumulative 
Factor Total Variance % Total Variance % 
1 10.408 18.587 18.587 9.699 17.320 17.320 
2 6.390 11.411 29.998    
3 3.525 6.294 36.292    
4 3.114 5.560 41.852    
5 2.414 4.311 46.163    
6 1.995 3.563 49.726    
7 1.814 3.239 52.965    
8 1.634 2.919 55.884    
9 1.612 2.879 58.763    
10 1.474 2.633 61.396    
11 1.299 2.319 63.715    
12 1.211 2.163 65.877    
13 1.153 2.060 67.937    
14 1.053 1.881 69.818    
15 1.024 1.828 71.646    
16 .986 1.761 73.406    
17 .933 1.666 75.072    
18 .793 1.417 76.489    
19 .725 1.294 77.783    
20 .722 1.289 79.072    
21 .684 1.221 80.293    
22 .642 1.147 81.440    
23 .629 1.123 82.563    
24 .582 1.039 83.602    
25 .542 .968 84.569    
26 .536 .957 85.526    
27 .517 .923 86.449    
28 .501 .894 87.343    
29 .485 .865 88.209    
30 .464 .828 89.036    
31 .429 .765 89.802    
32 .402 .717 90.519    
33 .389 .694 91.213    
34 .375 .670 91.883    
35 .351 .628 92.511    
36 .344 .615 93.125    
37 .336 .600 93.726    
38 .314 .561 94.286    
39 .298 .531 94.818    
40 .283 .506 95.324    
41 .254 .454 95.777    
42 .241 .431 96.209    
43 .234 .418 96.62161 0    
 44 .220 .393 97.019    
45 .204 .364 97.383    
46 .195 .348 97.732    
47 .177 .315 98.047 
University of Ghana http://ugspace.ug.edu.gh
 
 
 
 
 
 
 
 
 
 
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