How Work-Life Balance, Job Performance, and Ethics Connect: Perspectives of Current and Future Accountants

Research on Professional Responsibility and Ethics in Accounting

ISBN: 978-1-78560-974-9, eISBN: 978-1-78560-973-2

ISSN: 1574-0765

Publication date: 27 October 2016

Abstract

Prior research has shown that a work environment that facilitates work-life balance not only benefits the personal lives of employees but also leads to better job performance and ethical decision-making. Allocation of time between career and personal life is an age-old challenge for working people. Work-life balance refers to the manner in which people distribute time between their jobs and other activities, such as family, personal pursuits, and community involvement. This study compares the work-life balance perspectives of current and future accountants. Three research questions are examined. The first relates to the importance accountants place on work-life balance. The second concerns how work-life balance perspectives of current practitioners compare to future accountants. The third considers how gender differences affect work-life balance perspectives. Data for analysis was obtained via a survey of current accounting practitioners and of future accountants (students near graduation). Findings indicate that both current and future accountants believe that a healthy work-life balance is connected to work satisfaction, work performance, and ethical decision-making.

Keywords

Citation

Smith, K., Smith, L. and Brower, T. (2016), "How Work-Life Balance, Job Performance, and Ethics Connect: Perspectives of Current and Future Accountants", Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 20), Emerald Group Publishing Limited, pp. 219-238. https://doi.org/10.1108/S1574-076520160000020008

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Emerald Group Publishing Limited

Copyright © 2016 Emerald Group Publishing Limited

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