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T he E ffect of the I ntroduction of GST on A ccountants ' J ob S atisfaction and B urnout
Author(s) -
PHILLIPS JON,
LANGE PAUL
Publication year - 2006
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2006.tb00045.x
Subject(s) - burnout , job satisfaction , accounting , business , public accounting , psychology , work (physics) , demographic economics , public relations , political science , social psychology , economics , clinical psychology , audit , mechanical engineering , engineering
The introduction of the goods and services tax in Australia saw a fundamental shift in the working conditions and type of work performed by public accounting practitioners. This paper explores the impact of the introduction of GST on working conditions, job satisfaction and burnout, using data from a survey of 71 public accountants. The study finds that the introduction of the GST has caused accountants' burnout levels to increase while job satisfaction remains unchanged. An unexpected finding is that accountants' propensity to leave the profession has dramatically increased as a result of the introduction of the GST