Relationship of Leader-Member Exchange on Role Stress and Burnout in Public Accounting

This study by Dr. Sammie Parsley explores the impact of Leader-Member Exchange (LMX) on the role stress and burnout of millennial public accountants. It delves into the significance of stress in the service-oriented industry, the struggle for work-family balance, and the implications of burnout on job outcomes. The conceptual model presented in the research emphasizes role stressors such as ambiguity, conflict, and overload, alongside the job burnout components of emotional exhaustion, depersonalization, and reduced personal accomplishment.

• Leader-Member Exchange
• Role Stress
• Burnout
• Public Accounting
• Millennials

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1. Relationship of Leader- Member Exchange on Role Stress and Burnout: A Public Accounting Perspective Dr. Sammie Parsley, CPA, CMA, CIA, CGMA Tax Manager Carr, Riggs, and Ingram, CPAs sparsley@cricpa.com

2. Service-oriented industry Struggle for work-family balance Compressed busy season Firms struggle with voluntary turnover The problem of burnout among CPAs

3. What is the effect of role stressors moderated by member exchange (LMX) on job burnout of millennial public accountants? positive leader- The Research Question certified

4. Significance and Research Implications Stress can lead to decreased performance and negative job outcomes Health problems (Friedman et al., 1958) Increased group health premiums Increased absenteeism and subsequent turnover Academic implications

5. Conceptual Model: Role Stressors, LMX, and Burnout Positive LMX Role ambiguity Role overload Job Role stressors Burnout Role conflict

6. Role Stressors (Katz & Kahn, 1978) 1. Role ambiguity lack of clarity employees experience as a result of unclear expectations set by management 2. Role conflict results from simultaneous contradicting communications and expectations from work peers and superiors 3. Role overload sense of being overwhelmed that employees feel when there are too many responsibilities and demands to meet given time and personal constraints

7. Leader-Member Exchange (LMX) A relationship-based theory stating that relationships between leaders (e.g. managers, directors, partners, etc.) and members (e.g. subordinates) is one that develops over time as the result of numerous exchanges and transactions

8. Job Burnout (Maslach & Leiter, 2008) 1. Emotional exhaustion 2. Depersonalization 3. Reduced personal accomplishment

9. The Hypothetical Model Hypothesis 1: Increased presence of role stressors will lead to increased existence of job burnout among millennial CPAs. Hypothesis 2: Millennial accountants engaged in high quality LMX relationships with managers will experience lower levels of role stress and subsequent job burnout.