Impact of Accountants’ Workload on Job Satisfaction: The Mediating Role of Job Stress

Abstract

Background: The workload experienced by professional accountants has become an increasing concern in the profession, potentially affecting their job satisfaction and mental well-being. Job stress is considered a critical factor that may mediate the relationship between workload and job satisfaction. Objective: This study aims to examine how workload influences the job satisfaction of professional accountants and whether job stress serves as a mediating factor in this relationship. Methods: This research was conducted with data collected from 250 professional accountants working in Istanbul through an online survey. Statistical modeling techniques, including path analysis and confirmatory factor analysis (CFA), were employed to assess the direct and mediating effects of workload and job stress on job satisfaction. Results: This study revealed that workload negatively impacts job satisfaction and positively influences job stress among accountants. Additionally, job stress was found to have a negative effect on job satisfaction. The mediation analysis revealed that job stress fully mediated the relationship between workload and job satisfaction. These findings are consistent with previous research, confirming the significant role of job stress in the interaction between workload and job satisfaction. Conclusions: The study concludes that increased workload negatively affects job satisfaction and positively impacts job stress among accountants. Job stress fully mediates the relationship between workload and job satisfaction. These findings contribute to the literature by highlighting the crucial role of job stress in the accounting profession and the need for effective workload management strategies to improve employee well-being and organizational sustainability.