A Contemporary Analysis of Accounting Professionals' Work-Life Balance

2015 ◽  
Vol 30 (1) ◽  
pp. 41-62 ◽  
Author(s):  
Steve Buchheit ◽  
Derek W. Dalton ◽  
Nancy L. Harp ◽  
Carl W. Hollingsworth
Keyword(s):  
Organizational Support ◽  
Work Life ◽  
Work Life Balance ◽  
Public Accounting ◽  
Important Distinction ◽  
Life Balance ◽  
Accounting Firms ◽  
Accounting Professionals ◽  
Big 4 ◽  
Public Accounting Firms

SYNOPSIS In recent years, work-life balance surpassed compensation as the most important job satisfaction factor among AICPA members (American Institute of Certified Public Accountants [AICPA] 2004). Despite the continued importance of this issue in the accounting profession (AICPA 2011), prior research has not examined work-life balance perceptions across different segments of the profession. We survey 1,063 practicing CPAs in order to assess the comparative work-life balance perceptions across (1) Big 4 versus smaller public accounting firms, (2) audit versus tax functions, and (3) public accounting versus industry work contexts. Consistent with predictions based on institutional logics theory, we find that work-family conflict and job burnout perceptions (our proxies for work-life balance) are highest in the Big 4. We are the first study to measure both support-for and viability-of traditional alternative work arrangements (AWAs), and we report an important distinction between these two constructs. Specifically, while CPAs across all public accounting firms (i.e., Big 4, national, regional, and local firms) report similar levels of organizational support-for AWAs, Big 4 professionals report significantly lower perceived viability-of AWAs (i.e., the ability to use AWAs and remain effective at one's job) compared to accounting professionals at smaller public accounting firms. Further, we find no differences between audit and tax professionals' perceptions across any of our work-life balance measures. We also document nuanced differences regarding work-life balance perceptions in public accounting versus industry. For example, contrary to conventional wisdom, work-life balance is not uniformly “better” in industry (e.g., burnout is actually lower in smaller public accounting firms compared to industry). Finally, we use open-ended responses from a follow-up survey to provide several recommendations for firms to improve their work-life balance efforts.

scholarly journals Work Life Balance in Nepalese Commercial Banks

2018 ◽  
Vol 2 (1) ◽  
pp. 116-125
Author(s):  
Resham Raj Pathak
Keyword(s):  
Social Sciences ◽  
Organizational Support ◽  
Time Management ◽  
Commercial Banks ◽  
Work Life ◽  
Work Life Balance ◽  
Human Beings ◽  
Life Balance ◽  
Organization Policy ◽  
Working Hour

Work life balance has always been an important issue in social sciences due to its significant influence on career choice, time management, stress management and other important aspects of day to day life of human beings. Moreover, it is universal phenomena. With this context, the study tries to explore and analyze the link between Working hour, income level and organizational support with work-life balance of employees working in selected commercial banks of Nepal. Moreover, the study seeks the necessity to formulate an apparent and specific organization policy to address work life balance in Nepalese Commercial banks.

scholarly journals IDENTIFIKASI PERAN PERCEIVED ORGANIZATIONAL SUPPORT TERHADAP KESEIMBANGAN HIDUP –KERJA

2019 ◽  
Vol 12 (1) ◽  
pp. 58-67
Author(s):  
Yuki Fitria
Keyword(s):  
Organizational Support ◽  
Perceived Organizational Support ◽  
Married Woman ◽  
Banking Sector ◽  
Work Life ◽  
Work Life Balance ◽  
Primary Data ◽  
Life Balance ◽  
Women Employees ◽  
Female Employees

The aim of this study is to identify the influence of perceived organizational support on work-life balance of women employees in banking sector in Padang city. Sample is chosen by using purposive technique with some criteria namely married woman employees and have been employed for 5 or more years. The number of sample was 97. The data used are the primary data that collected through a questionnaire. The resulting data will be analyzed using regression analysis by SPSS. The research shows that, Perceived Organizational Support (POS) has positive and significant influence on female employees work-life balance in banking sector in Padang City.

scholarly journals IDENTIFIKASI PERAN PERCEIVED ORGANIZATIONAL SUPPORT TERHADAP KESEIMBANGAN HIDUP–KERJA

2018 ◽  
Author(s):  
yuki fitria
Keyword(s):  
Organizational Support ◽  
Perceived Organizational Support ◽  
Married Woman ◽  
Banking Sector ◽  
Work Life ◽  
Work Life Balance ◽  
Primary Data ◽  
Life Balance ◽  
Women Employees ◽  
Female Employees

The aim of this study is to identify the influence of perceived organizational support on work-life balance of women employees in banking sector in Padang city. Sample is chosen by using purposive technique with some criteria namely married woman employees and have been employed for 5 or more years. The number of sample was 97. The data used are the primary data that collected through a questionnaire. The resulting data will be analyzed using regression analysis by SPSS. The research shows that, Perceived Organizational Support (POS) has positive and significant influence on female employees work-life balance in banking sector in Padang City.

scholarly journals The Impact of Work From Home to Work Life-Balance and Its Implication to Employee Happiness: The Moderating Role of Organizational Support

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Johanna Gracelia Elnanto ◽  
Lieli Suharti
Keyword(s):  
Organizational Support ◽  
Work Life ◽  
Work Life Balance ◽  
Life Balance ◽  
Positive Effects ◽  
Work From Home ◽  
The Impact ◽  
Moderating Role ◽  
Employee Happiness

Working from home was an increasing phenomenon to prevent the spread of COVID-19. Although WFH has been expendable well documented, there are still limited studies related to the subject of life balance, happiness and organizational support. This study aimed to figure out; 1) The influence of work from home on work-life balance, 2) The influence of work-life balance on happiness, 3) The moderating role of organizational supports towards work from home and work-life balances. The respondents used in this research were the 94 lecturers who worked in Universitas Kristen Satya Wacana. The study was done in a quantitative method through cross-sectional data and non-probability sampling method. The analysis model used was Path Analysis, Moderated Regression Analysis and Simple Regression test. The result of this research indicates that WFH has positive effects on WLB and WLB has positive effects on employee happiness. The testing done on moderating effect appeared that organizational support does not moderate the effects of WFH on WLB. Apart from that, theoretical and practical implications were also given in this research.

The Effect of Human Resource Practice, Perceived Organizational Support and Work-Life Balance in Enhancing Employee’s Affective Commitment

2019 ◽  
Vol 4 (4) ◽  
pp. 242-253
Author(s):  
Bachruddin Saleh Luturlean ◽  
Arif Partono Prasetio ◽  
Romat Saragih
Keyword(s):  
Human Resource ◽  
Organizational Support ◽  
Affective Commitment ◽  
Perceived Organizational Support ◽  
Work Life ◽  
Work Life Balance ◽  
Life Balance ◽  
Human Resource Practice ◽  
Hr Practices ◽  
The Relationship

Objective – Employees’ perception of HR practice is crucial because it can affect individual and organizational outcomes. HR practices may influence the perception employees have of the support that is available to them from the organization, the work-life balance, and the organization’s commitment to their employees. The purpose of this study is to investigate the impact of perceived HR practices on affective commitment. This study also explores the role of perceived organizational support in mediating work-life balance. Methodology/Technique – This survey was conducted between February – May 2019 using 178 employees ranked as officer (with no managerial position) from various organizations. The mediation analysis using SPSS and Macro Process was used to identify the relationship between the variables. Findings – The results indicate that employee perception of effective HR practice influences employee affective commitment. Further, perceived organizational support and work-life balance can mediate the relationship between those variables. However, the mediation only works if the mediator stands as a separate variable. When both mediators are put together, they do not mediate the relationship. Novelty – Studies concerning human resource (HR) practice and employee work behaviour remains scarce in Indonesia. The practical benefit from this study is to contribute to the knowledge of organizations concerning the implementation of effective HR practice in order to build a sense of supportive and balance in both work and private life. Additionally, both mediators may contribute to the development of affective commitment. Type of Paper: Empirical. Keywords: Affective Commitment; HR Practices; Perceived Organizational Support; Work-Life Balance. Reference to this paper should be made as follows: Luturlean; B.S. Prasetio; A.P. Saragih; R. 2019. The Effect of Human Resource Practice, Perceived Organizational Support and Work-Life Balance in Enhancing Employee’s Affective Commitment, J. Mgt. Mkt. Review 4(4) 242 – 253. https://doi.org/10.35609/jmmr.2019.4.4(3) JEL Classification: M12, M13. M19.

Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality

2020 ◽  
Author(s):  
Joshua A. Khavis ◽  
Jagan Krishnan
Keyword(s):  
Employee Satisfaction ◽  
Audit Quality ◽  
Work Life ◽  
Work Life Balance ◽  
Life Balance ◽  
Accounting Firms ◽  
Career Opportunities ◽  
Employees Satisfaction ◽  
Quality Framework ◽  
Overall Job Satisfaction

The PCAOB's audit-quality framework posits that superior inputs are essential for achieving high audit quality, and these inputs depend on the accounting firm's ability to recruit and retain quality personnel. However, the link between these inputs and audit quality has gone largely unexplored due to a lack of data. We use employee-level reviews of accounting firm employers from Glassdoor.com to examine perceptions of these inputs, and test whether accounting firms' internal characteristics explain employee satisfaction and audit quality. We provide descriptive evidence suggesting that "career opportunities," "senior management," and "culture and values" play a more important role in employees' satisfaction than do "compensation and benefits" or "work-life balance." Although work-life balance is not among the most important factors that are associated with audit employees' overall satisfaction, better work-life balance is nonetheless associated with higher audit quality. However, we do not find a significant association between audit-employees' overall job satisfaction and audit quality.

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