Perception of Work-life Balance and the Effects on Job Satisfaction and Productivity Among Filipino CPAs.

Abstract

Commuting is a significant part of one’s everyday working life, yet little research has accounted for its influence on work-life balance and its impact on important job outcomes among professional accountants. Extending the ‘Beyond the Role Stress’ model specifically developed for the accounting literature which show mediating role of job burnout on the relationship between role stressors and job outcomes, this study will examine the influence of commuting stress, direct and indirect as mediated by burnout (the key measure used for work-life balance) on job satisfaction, productivity and support for adoption of AWAs in the context of professional accountants in public practice based in Metro Manila. A non-probability, non-random sampling of 409 professional accountants in public accounting based in Metro Manila were surveyed. Using correlation analysis and regression-based mediation analysis, key findings of this study are as follows: (1) burnout fully mediated the negative relationship between commuting stress and job satisfaction but no evidence of mediation on productivity and support for adoption of AWAs were found; (2) burnout is negatively related with Job satisfaction and productivity; (3) burnout and job satisfaction is significantly higher among Big 4 professionals while job burnout is significantly higher among associates and those professionals in audit and assurance; and (4) Level of support for adoption in AWAs is found to be equal among professionals regardless of firm size, rank and service lines. The results indicate that commuting stress does have an impact on work-life balance and important job outcomes through job burnout. Results of this study highlights issues on management of human resources and have important implications for the development and implementation of policies to improve work-life balance. Summary of recommendations to improve work-life balance are solicited from professional accountants and presented later in this study.