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:: year 17, Issue 67 (2025) ::
fa 2025, 17(67): 20-34 Back to browse issues page
Investigating the Effect of Psychological Factors on Accountants' Performance: The Mediating Role of Mental Health
Farinaz Shafiei1 , Arezoo Aghaei Chadegani *1
1- Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran.
Abstract:   (41 Views)
 This study aimed to examine the relationships among job burnout, job satisfaction, intention to change job, and accountants’ performance, with an emphasis on the mediating role of mental health. The statistical population consisted of all accountants employed in private and public companies in Iran. Based on Cochran’s formula, 385 questionnaires were distributed, of which 150 valid questionnaires were returned and analyzed. Data were collected using standardized questionnaires and analyzed using PLS software and the structural equation modeling (SEM) approach. The results showed that job burnout has a negative effect on job satisfaction and mental health, as well as a positive effect on the intention to change jobs; while mental health has a positive effect on job satisfaction and a negative effect on the intention to change jobs. Also, job satisfaction has a positive effect on the performance of accountants. According to the results, mental health has a positive effect on the performance of accountants and their job satisfaction, and a negative effect on the intention to change jobs. On the other hand, according to the results, mental health plays a mediating role in the relationship between job burnout and the intention to change jobs and job satisfaction. Also, mental health plays a mediating role in the relationship between job satisfaction and accountants' performance.


 
Article number: 2
Keywords: Job Burnout, Job Satisfaction, Intention to Change Job, Mental Health, Accountants’ Performance.
Full-Text [PDF 936 kb]   (31 Downloads)    
Type of Study: Research | Subject: Special
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Shafiei F, Aghaei Chadegani A. Investigating the Effect of Psychological Factors on Accountants' Performance: The Mediating Role of Mental Health. fa 2025; 17 (67) : 2
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year 17, Issue 67 (2025) Back to browse issues page
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