book: Antecedents to internal auditor burnout *.: An article from: Journal of Managerial Issues

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	• *Antecedents to internal auditor burnout .: An article from: Journal of Managerial Issues** Lawrence P. Kalbers, Timothy J. Fogarty Pittsburg State University - Department of Economics, 2005 - 23 pages
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This digital document is an article from Journal of Managerial Issues, published by Pittsburg State University - Department of Economics on March 22, 2005. The length of the article is 6830 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: The burnout condition of employees characterized by three interrelated symptoms of emotional exhaustion, reduced personal accomplishment, and depersonalization is a wellknown phenomenon in psychology and several business disciplines. Prior research in accounting has shown that burnout among internal auditors is a serious concern for both individuals and their employers. However, the antecedents of the burnout condition have not been identified. This article otters evidence that the burnout condition is directly related to one behavioral and one attitudinal construct pertaining to the individual auditor. Specifically, individuals who perceived that they possessed a better and more robust skill set were less likely to be burned-out. Second, individuals with all internal locus of control were not as likely to report burnout symptoms. In addition, this research links organizational conditions to burnout. Internal auditors that express greater trust in their companies are less likely to experience burnout. This study adds vital components to an evolving psychosocial environment of internal auditing at a time of great change.

Citation Details
Title: Antecedents to internal auditor burnout *.
Author: Lawrence P. Kalbers
Publication: Journal of Managerial Issues (Refereed)
Date: March 22, 2005
Publisher: Pittsburg State University - Department of Economics
Volume: 17 Issue: 1 Page: 101(20)

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