The Effects of Unethical Practices on the Burnout Level of Accounting Professionals and an Implementation in Bursa Province

Authors : Elif Yücel, Ali Zarper

Pages : 93-111

Doi:10.59293/anadoluiid.1507450

View : 95 | Download : 79

Publication Date : 2024-10-22

Article Type : Research Paper

Abstract :Burnout, which hinders individuals from performing their professions by complicating both work and social life, is also common in the accounting profession due to factors such as the large number of communication parties, intense work pace, and the mentally demanding nature of the job. Given that burnout experienced by accountants is a significant issue affecting many parties, it is essential to evaluate the factors contributing to this condition. Among these factors are unethical practices encountered in the profession. Accountants frequently face ethical dilemmas due to their responsibilities to various stakeholders. This study, designed to determine the impact of unethical practices on accountants\' burnout levels, gathered insights from CPAs via surveys and analyzed them using statistical methods. The analysis revealed that accountants experience a significant decline in personal accomplishment and, to a lesser extent, emotional exhaustion, but do not become desensitized to the profession.
Keywords : Tükenmişlik Düzeyi, Etik, Hile, Muhasebe etiği