[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Editorial Board ::
Articles archive::
Publication Ethics::
For Authors::
Peer Review Process::
Registration::
Site Facilities::
Contact us::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 3, Issue 5 (9-2018) ::
aapc 2018, 3(5): 233-262 Back to browse issues page
Investigating Work-Family Conflict and its Effective Factors: Evidence from Auditors
Niloofar Naderi1 , Reza Hesarzadeh 2, Farzaneh Nasirzadeh3
1- Master student of Accounting, Ferdowsi University of Mashhad, Iran ( ni.naderi@um.ac.ir)
2- Assistant Professor of Accounting, Ferdowsi University of Mashhad, Iran (Corresponding author) , Hesarzadeh@um.ac.ir
3- Associate Professor of Accounting, Ferdowsi University of Mashhad, Iran.(nasirzadeh@um.ac.ir)
Abstract:   (3306 Views)
Work - family Conflict is defined as a challenge between the effective play of family and work roles. The main purpose of this study is to investigate the relationship between work-family conflict and family-work conflict. Then, the factors affecting such factors as occupational factors, stress, and flexible working patterns are investigated, and finally, they are seeking solutions to minimize it. In order to more accurately measure the relationship, firstly, statistical tests have been performed on all auditors then at low and high levels. For this test, the present study attempted to survey 161 auditors available in Mashhad and Tehran in 1395. The results of the research indicate that there is a significant relationship between the work-family conflict and family-work conflict. Specific factors, stress, flexible working patterns at all levels of the institute have a significant relationship with work-family conflict. However, regarding the flexible working patterns and the specific factors of occupation at the level of top-level institutions of the above-mentioned relationship institution, the relationship is not significant.
Keywords: Work and Family, Stress, Flexible Working Patterns, Auditors.
Full-Text [PDF 319 kb]   (1237 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/10/31 | Accepted: 2017/12/29 | Published: 2018/09/7
References
1. 44-International Auditing and Assurance Standards Board (IAASB). (2014). A key elements that create an environment for audit framework for audit quality Accountants: February (2014). Available at: quality. International Federation of www.iaasb.org
2. Agoglia, C. P., J. F. Brazel, R. C. Hatfield, and S. B. Jackson. (2010). How do audit workpaper reviewers cope with the conflicting pressures of detecting misstatements and balancing client workloads? Auditing: A Journal of Practice & Theory 29 (2): 27–43.
3. Almer, E. D., and S. E. Kaplan. (2002). The effects of flexible work arrangements on tressors, burnout, and behavioral job outcomes in public accounting. Behavioral Research in Accounting 14: 1–34.
4. American Institute of Certified Public Accountants (AICPA). (1997). Survey on Women’s Status and Work/Family Issues in Public Accounting. New York, NY: AICPA.
5. American Institute of Certified Public Accountants (AICPA). )2004(.AICPA Work/Life and Women’s Initiatives 2004 Research - A Decade of Changes in The Accounting Profession: WorkforceTrends and Human Capital Practices. New York, NY: AICPA.
6. Bollen, K., & Long, J. (1993). Testing structural equation models Newbury, CA: Sage Publications.
7. Buchheit, S. Dalton, D. Harp, N. Hollingsworth, L. (2016), A Contemporary Analysis of Accounting Professionals’ Work-Life Balance, The Accounting Review, March 2016, Vol. 30, No. 1, pp. 41-62.
8. Cianci, A. M., and J. L. Bierstaker. (2009). the impact of positive and negative mood on hypothesis generation and ethical judgments of auditors. Auditing: A Journal of Practice & Theory 28 (2): 119–144.
9. Cinamon, R.C. (2006). Anticipated work-family conflict: effects of gender, self-efficacy, and family background. journal of the National Career Development Association, 54, 202-215
10. Cohen, M. (2013). PCAOB’s Hanson concerned about auditor hours. Accounting Today. Avaliable at http://www.accountingtoday.com/news/PCAOB-Hanson-Concerned-Auditor-Hours-66603- 1.html.
11. Cooper, Donald dan Pamela S. Schindler. )2001(. Business Research Methods,7th edition,McGraw Hill,
12. Dalton, D. R., J. W. Hill, and R. J. Ramsay. (1997). Women as managers and partners: Context-specific predictors of turnover in international public accounting firms. Auditing: A Journal of Practice & Theory 16 (1): 29–50.
13. DeAngelo, L. (1981). "Auditor size and auditor quality". Journal of Accounting & Economic (December): 183-199.
14. DeZoort, F. T., and A. T. Lord. (1997). A review and synthesis of pressure effects research in accounting. Journal of Accounting Literature 16: 28–85.
15. Doucet, M. S., and K. L. Hooks. (1999). Toward an equal future. Journal of Accountancy 187 (6): 71–76.
16. Edwards, D.; Bumard, P.; Coyle, D.; Fothergill, A.; and B. Hannigan (2000). “Stress and Burnout in Community Mental Health Nursing: A Review of the Literature”, Journal Psychiatr Ment Health Nurs, 139–152.
17. Frank, K. E., and D. J. Lowe. (2003). An examination of alternative work arrangements in private accounting practice. Accounting Horizons 17 (2): 139–152.
18. Gendron, Y. & Spira, L. F. (2009), ‘What went wrong? The downfall of Arthur Andersen and the construction of controllability boundaries surrounding financial auditing’, Contemporary Accounting Research, Vol. 26, No. 3, pp. 987–1027.
19. Hair, J., Anderson, R., Tatham, R., & Black, W. (2010). Multivariate data analysis. Upper Saddle River, N. J: Pearson Prentice Hall.
20. Hanlon, G. (1994). The commercialization of accountancy – Flexible accumulation and the transformation of the service class. (Basingstoke: MacMillan, 1994)
21. Harris p. (2007)"Flexible work policies- mean business", Accounting Journal, April, pp:32-36
22. Harrisg, G.(1997)"Is job sharing worthwhile? A cost-benefit analysis in ersities", Higher Education Journal, Vol.33 (1) : 29-38.
23. International Organization of Securities Commissions (IOSCO). (2009). Public Companies. Available at: Transparency of Firms that Audit http://www.iosco.org/library/pubdocs/pdf/IOSCOPD302.pdf
24. Jones, A. I.; Guthrie, C. P.; and V. M.Iyer (2012). “Role Stress and Job Outcomes in Public Accounting: Have the Gender Experiences
25. Jones, A., C. S. Strand, and B. Wier. (2010). Healthy lifestyles as a coping mechanism for role stress in public accounting. Behavioral Research in Accounting, 22 (1): 21–41.
26. Kazmi, R.; Amjad, S.; and D. Khan (2008). “Occupational Stress and its Effect on Job Performance: A Case Study of Medical House Officers of District Abbotabad”, Journal of Ayub Medical College, Vol. 20, No. 3, pp. 135-139.
27. Kornberger, M., C. Carter, and A. Ross-Smith. (2010). changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice. Accounting, Organizations and Society 35 (8): 775-791.
28. Lopez, D. M. and G. F. Peters. (2012). The effect of workload compression on audit quality. Auditing: A Journal of Practice & Theory 31 (4), 139-165
29. Mesmer-Magnus J, Viswesvaran C.(2013) The role of the coworker in reducing work-family conflict: A review and directions for future research. Pratiques Psychologiques; (2009), 15(2):213-24.
30. Montgomery, D. C.; Blodgett, J. G; and J. H. Barnes (1996). “A Model of Financial Securities Salespersons’ Job Stress”, The Journal of Services Marketing, Vol. 10, No. 3, pp. 21-38
31. Netemeyer, R. G., J. S. Boles, and R. McMurrian. (1996). Development and validation of work-family conflict scales. Journal of Applied Psychology 81 (4): 400-410
32. Pasewark, W. R., and R. E. Viator. (2006). Sources of work-family conflict in
33. Rebele, J. E. and R. E. Michaels (1990). “Independent Auditors’ Role Stress: Antecedent, Outcome, and Moderating Variables”, Behavioral Research in Accounting, Vol. 2, No. 1, pp. 124-153
34. Sanders, B., and L. B. Romeo. (2004). The Supply of Accounting Graduates and the Demand for Public Accounting Recruits—2004: For Academic Year 2002–2003. New York, NY: AICPA
35. Scandura, T. A., and M. J. Lankau. (1997). Relationships of gender, family responsibility and flexible work hours to organizational commitment and job satisfaction. Journal of rganizational Behavior 18 (4): 377–391
36. Simon, M, Kummerling, A, Hasselhorn, HM. (2004) Next-Study Group.Work-home conflict in the European nursing profession. Int J Occup Environ Health. OctDec; 10(4): 384-91.
37. Singapore.
38. Suddaby, R., Gendron, Y., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting, Organizations and Society, 34, 409-427.
39. Sweeney, B., and C. McGarry. (2011). Commercial and professional audit goals: Inculcation of audit seniors. International Journal of Auditing 15 (3), 316-332
40. Toffler, B. L. & Reingold, J. (2003), Final Accounting: Ambition, Greed, and the Fall of Arthur Andersen, New York: Broadway Books.
41. Van Dalen, G & Willemsen, Tineke & Sanders, Karin. (2006). Reducing work family conflict through different sources of social support. Journal of Vocational Behavior, 69, 462-476.
42. Wal, C. K.; May, T. G.; Ye, T. S.; Yuan, T. S.; and Y. Y. Mun (2013). “The Relationship between Work Stress and Auditors’ Job Performance”, M. A. Thesis in Accounting, University Tunku Abdul Rahman.
43. Yildirim, D, Aycan, Z. (2008). Nurses' work demands and work-family conflict: a questionnaire survey. Int J Nurs Stud. Sep; 45(9), 66-78.
44. Young, Marisa. Schieman, Scott. (2017). Scaling Back and Finding Flexibility: Gender Differences in Parents’ Strategies to Manage Work–Family Conflict. Journal of Marriage and Family. DOI:10.1111/jomf.12435
45. the accounting profession. Behavioral Research in Accounting 18 (1), 147-165.
Add your comments about this article
Your username or Email:

CAPTCHA



XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Naderi N, Hesarzadeh R, Nasirzadeh F. Investigating Work-Family Conflict and its Effective Factors: Evidence from Auditors. aapc 2018; 3 (5) :233-262
URL: http://aapc.khu.ac.ir/article-1-500-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 3, Issue 5 (9-2018) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
Persian site map - English site map - Created in 0.09 seconds with 37 queries by YEKTAWEB 4666