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Investigating the relationship between emotional dissonance, emotional intelligence, and burnout in accountants
Thesis (MCom)--Stellenbosch University, 2021.
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| Format: | Thesis |
| Language: | en_ZA |
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Stellenbosch : Stellenbosch University
2021
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| _version_ | 1867614013846716416 |
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| access_status_str | Open Access |
| author | Van der Merwe, Marelise |
| author2 | De Wet, M. (Marieta), 1946- |
| author_browse | De Wet, M. (Marieta), 1946- Van der Merwe, Marelise |
| author_facet | De Wet, M. (Marieta), 1946- Van der Merwe, Marelise |
| author_sort | Van der Merwe, Marelise |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Thesis (MCom)--Stellenbosch University, 2021. |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/123875 |
| institution | Stellenbosch University (South Africa) |
| language | en_ZA |
| last_indexed | 2026-06-10T12:45:17.761Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/123875 Investigating the relationship between emotional dissonance, emotional intelligence, and burnout in accountants Van der Merwe, Marelise De Wet, M. (Marieta), 1946- Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Industrial Psychology. Accountants -- Psychological aspects Emotional dissonance Emotional intelligence Burn out (Psychology) UCTD Thesis (MCom)--Stellenbosch University, 2021. ENGLISH SUMMARY : With the ever-changing world economy, growing international competition, and technological advancements, the role of accountants has evolved from merely number-crunching to one that involves business management, leadership, consulting, and customer satisfaction. Technical expertise is no longer enough to guarantee professional success; accountants must apply intangible skills to empathise and influence clients and colleagues (Stokdyk, 2015). The accounting profession has entered the service delivery sphere, where accountants are increasingly reliant on soft skills to establish lucrative relationships with their clients to remain competitive (Phillips, 2017). Their ability to regulate and perceive emotions has become essential, not only to enhance their competitive advantage but also to manage occupational stress and emotional labour (EL), which can lead to burnout. The present study aimed to explore the relationships between burnout, emotional dissonance (ED, as a dimension of EL), and emotional intelligence (EI) in the audit and accounting environment, and to determine whether EI played a moderating role in the ED-burnout relationship. A non-experimental research design (survey research) was used to investigate the relationships between the three constructs. Data were collected from 151 respondents by means of an online survey link, distributed via e-mail to audit and accounting firms, who provided their consent, and via the South African Institute of Chartered Accountants (SAICA), who included the link in their regional newsletter. The survey consisted of three (3) self-report questionnaires (measuring EI, ED, and burnout) and a biographic information form. The online version of the questionnaires allowed for voluntary participation, anonymity, and convenience in the completion of the questionnaires. Various statistical analyses were conducted to determine the reliability and validity of the measuring tools, to investigate the relationships between EI, ED, and burnout, and to explore whether EI can act as a moderator in the ED-burnout process. The results highlighted the importance of EI in the workplace and the effect it can have on job performance and employees’ ability to deal effectively with EL. It was found that EI has a significant negative effect on the experience of ED, implying that employees higher on EI will experience less ED. It was suggested that through their ability to perceive and manage emotions, these individuals are able to understand why certain display rules are important in the workplace, thereby resulting in them being more inclined to experience emotional consonance rather ED. It also became clear that respondents’ levels of EI were negatively associated with burnout, which is valuable information for audit and accounting firms to reduce the effects of burnout in the workplace. Furthermore, the results implied that EI, through the dimensions of Emotional Self-Management and Emotional Management of Others, can act as a significant moderator between ED and the development of burnout. It can be expected that accountants reporting higher scores on these dimensions may be better able to regulate their emotions during ED, which could buffer the negative effects that may lead to the development of burnout. AFRIKAANSE OPSOMMING : Met die voortdurend-veranderende wêreldekonomie, toenemende internasionale mededinging en tegnologiese vooruitgang, het die rol van rekenmeesters ontwikkel van slegs nommers nagaan tot een wat besigheidsbestuur, leierskap, konsultasie en kliënte-bevrediging behels. Tegniese kundigheid is nie langer genoeg om professionele sukses te waarborg nie; rekenmeesters moet ontasbare vaardighede toepas om te empatiseer en kollegas en kliënte te beïnvloed (Stokdyk, 2015). Die rekeningkundige beroep het tot die diensleweringsfeer toegetree, waar rekenmeesters toenemend staat maak op sagte vaardighede om lonende verhoudings met hulle kliënte te vestig en sodoende mededingend te bly (Phillips, 2017). Hulle vermoë om emosies waar te neem en te reguleer het noodsaaklik geword, nie slegs om hul mededingende voordeel te bevorder nie, maar ook om beroepstres en emosionele arbeid, wat tot uitbranding kan lei, te bestuur. Die huidige studie het ten doel gehad om die verwantskap tussen uitbranding, emosionele dissonansise (as ‘n dimensie van emosionele arbeid), en emosionele intelligensie in die oudit- en rekeningkundige omgewing te verken, en om te bepaal of emosionele intelligensie ’n modereringsrol in die verwantskap tussen emosionele dissonansie en uitbranding speel. ‘n Nie-eksperimentele navorsingsontwerp (opname-ontwerp) is gebruik om die verhouding tussen die drie konstrukte te ondersoek. Data is van 151 respondente deur middel van ‘n aanlynopname ontvang, wat deur middel van e-posboodskappe aan oudit- en rekeningkundige firmas wat hulle toestemming tot die opname gegee het, gestuur, en wat via die Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters (SAIGR) versprei is deur ‘n skakel wat in hulle streeksnuusbrief verskaf het. Die opname het uit drie (3) selfrapporteringvraelyste (wat emosionele intelligensie, emosionele dissonansie, en uitbranding gemeet het), en ‘n biografiese inligtingsvorm bestaan. Die aanlynweergawe van die vraelyste het vrywillige deelname, anonimiteit, en gerief met die voltooiing van die vraelyste verseker. Verskeie statistiese analises is uitgevoer om die betroubaarheid en geldigheid van die meetinstrumente om die verwantskap tussen emosionele intelligensie, emosionele dissonansie en uitbranding te meet, te bepaal, en om te verken of emosionele intelligensie as ‘n moderator in die proses van emosionele arbeid en die uitbrandingsproses kan dien. Die resultate het die belangrikheid van emosionele intelligensie in die werkplek uitgelig, asook die effek wat dit kan hê op die werksprestasie en werknemers se vermoë om emosionele arbeid effektief te hanteer. Daar is bevind dat emosionele intelligensie ‘n noemenswaardige negatiewe effek op die ervaring van emosionele dissonansie het, wat impliseer dat werknemers wat meer emosioneel intelligent is, minder emosionele dissonansie sal ervaar. Daar is aangevoer dat deur hulle vermoë om emosies waar te neem en te bestuur, hierdie individue in staat is om te verstaan waarom die toepassings van sekere reëls in die werkplek belangrik is, wat daartoe lei dat hulle meer geneig is om emosionele konsonansie eerder as emosionele dissonansie te ervaar. Dit het ook duidelik geblyk dat respondente se vlakke van emosionele intelligensie negatief geassosieer het met uitbranding, wat waardevolle inligting is vir oudit- en rekeningkundige firmas om die effekte van uitbranding in die werkplek te verminder. Die resultate het verder geïmpliseer dat emosionele intelligensie, deur die dimensies van emosionele selfbestuur en emosionele bestuur van andere, as ‘n noemenswaardige moderator tussen emosionele dissonansie en die ontwikkeling van uitbranding kan dien. Daar kan verwag word dat rekenmeesters wat hoër tellings vir hierdie dimensies aanmeld, beter in staat sal wees om hulle emosies tydens emosionele dissonansie te reguleer, wat as buffer kan dien teen die negatiewe effekte wat tot die ontwikkeling van uitbranding kan lei. Masters 2021-12-01T07:26:21Z 2021-12-22T14:26:29Z 2021-12-01T07:26:21Z 2021-12-22T14:26:29Z 2021-12 Thesis http://hdl.handle.net/10019.1/123875 en_ZA Stellenbosch University 182 pages ; illustrations, includes annexures application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | Accountants -- Psychological aspects Emotional dissonance Emotional intelligence Burn out (Psychology) UCTD Van der Merwe, Marelise Investigating the relationship between emotional dissonance, emotional intelligence, and burnout in accountants |
| title | Investigating the relationship between emotional dissonance, emotional intelligence, and burnout in accountants |
| title_full | Investigating the relationship between emotional dissonance, emotional intelligence, and burnout in accountants |
| title_fullStr | Investigating the relationship between emotional dissonance, emotional intelligence, and burnout in accountants |
| title_full_unstemmed | Investigating the relationship between emotional dissonance, emotional intelligence, and burnout in accountants |
| title_short | Investigating the relationship between emotional dissonance, emotional intelligence, and burnout in accountants |
| title_sort | investigating the relationship between emotional dissonance emotional intelligence and burnout in accountants |
| topic | Accountants -- Psychological aspects Emotional dissonance Emotional intelligence Burn out (Psychology) UCTD |
| url | http://hdl.handle.net/10019.1/123875 |
| work_keys_str_mv | AT vandermerwemarelise investigatingtherelationshipbetweenemotionaldissonanceemotionalintelligenceandburnoutinaccountants |