Job Burnout in Public Accounting: Understanding Gender Differences

Job burnout is linked to job outcomes in public accounting professionals (Fogarty et al., 2000; Jones et al., 2010; Jones et al., 2012). Although women and men have entered the profession in relatively equal numbers, there is a significantly lower percentage of women partners (AICPA, 2011). Extant research has not sufficiently explored how burnout may affect the genders distinctly and whether these differences may lend insight as to women’s choices to exit. A large participant group with a similar proportion of women (n=836) and men (n=845) allowed examination of the burnout construct on a more profound level than extant studies. The three dimensions of job burnout in women and men public accountants were analyzed, not only in total, but also by functional area and position level. Overall findings are that women report higher levels of reduced personal accomplishment and men report higher levels of depersonalization. In light of these findings, suggestions are made for firm and individual actions that may mitigate the intensity of burnout experienced by both women and men public accountants.

Psychological Sense of Community: A New Construct for the Field of Management

This article introduces a new construct to the field of management called Psychological Sense of Community (PSOC). This is important because management scholars are calling for the creation of communities in organizations in an environment that lacks appropriate construct development. The aims of this article are threefold: (a) develop a working definition of PSOC via a review of the extant literature on PSOC from other disciplines with the goal of translating it into the domain of management, (b) synthesize findings from parallel literatures on the outcomes of PSOC with an eye toward exploring the relevance of such outcomes in management contexts, and (c) assess the value of PSOC as it relates to its uniqueness in relation to other prominent management constructs and its scope of applicability in a variety of management inquiry areas.