Antecedents and Consequences of Lifestyle Choice in Public Accounting

This dissertation examines the effects of healthy lifestyle of auditors in public accounting as a mitigating influence between role stress and job outcomes (performance, satisfaction, and turnover). Based on coping and self-determination theories, the study was designed to investigate the impact of healthy lifestyle as a coping measure that is within the control of the individual, regardless of firm policies or the firm's work environment.To address the research issues, a survey was conducted of professional auditors employed by a large national public accounting firm with offices located throughout the United States. The sample included 1,026 auditors from various regions of the United States and at various levels in the firm. Structural equation modeling was used to analyze the causal effects of role stressors and healthy lifestyle in a fully-mediated model on job outcomes of performance, satisfaction and turnover intentions.The hypothesized model demonstrated acceptable fit statistics and, generally, the hypotheses were supported. The results indicate that role stress as mediated by job burnout and its effect on psychological well-being will have a negative impact on job outcomes. However, the negative effects of role stress and job burnout can be mitigated by a healthy lifestyle which, mediated by its effect on vitality and psychological wellbeing, is positively related to job outcomes.

Name thesis:degree_name

Doctor of Philosophy

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accounting

Year dc:date.available

2007

Author dc:creator

• Jones, Ambrose, III

Contributors dc:contributor

• Dr. Benson Wier

• health
• stress
• burnout
• coping
• public accounting
• Accounting
• Business

Statement dc:rights

• © The Author

Identifier

https://scholarscompass.vcu.edu/etd/1111

OAI identifier oai:identifier

oai:scholarscompass.vcu.edu:etd-2110