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International Journal of Academic Research in Accounting, Finance and Management Sciences

Open Access Journal

ISSN: 2225-8329

Occupational Burnout among Accountants: A Systematic Literature Review

Cui Luo, K. Kishan, Zubir Azhar

http://dx.doi.org/10.6007/IJARAFMS/v15-i3/26131

Open access

Occupational burnout has emerged as a critical yet underexamined concern within the accounting profession, where escalating job demands, complex regulatory environments, and technological disruption converge to create a uniquely stressful occupational landscape. This systematic literature review (SLR) aims to provide a comprehensive synthesis of existing research on occupational burnout among accountants. Covering studies published between 2000 and 2024, it analyzes the antecedents, consequences, and contextual moderators of burnout among accountants. Key findings reveal that chronic workload, role ambiguity, and performance pressure are central drivers of burnout, while organizational culture, leadership style, and perceived autonomy significantly shape individual coping capacity. The review further identifies three underexplored research frontiers: the identity crisis provoked by digital transformation, the neglected role of institutional context in shaping burnout trajectories, and the developmental mechanisms of digital psychological capital. By integrating cross-cultural perspectives and highlighting both structural and psychological dimensions, this review offers a more comprehensive understanding of burnout in accounting. It concludes with a call for future research that moves beyond static models, embraces contextual nuance, and supports evidence-based interventions aimed at preserving professional well-being and organizational integrity in an era of accelerated change.

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Luo, C., Kishan, K., & Azhar, Z. (2025). Occupational Burnout among Accountants: A Systematic Literature Review. International Journal of Academic Research in Accounting, Finance and Management Sciences, 15(3), 179-199.