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

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.

Citation

Smith, K.T., Smith, L.M. and Brower, T.R. (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, Leeds, pp. 219-238. https://doi.org/10.1108/S1574-076520160000020008