@article{szwajcar2026contemporary,
  title = {Contemporary Determinants of Occupational Burnout Among Accountants: A Narrative Literature Review},
  author = {Joanna SZWAJCAR},
  year = 2026,
  url = {https://ibimapublishing.com/p-articles/47HRM/2026/4734126/},
  journal = {Communications of International Proceedings},
  volume = Vol. 2026 (6),
  doi = doi.org/10.5171/2026.4734126,
  abstract = {Contemporary organizational environments have led to a systematic increase in the demands placed on accounting professionals, driven by the ongoing digital transformation of accounting processes, the growing complexity of legal regulations, and increasing stakeholder expectations regarding the quality and reliability of financial information. These developments intensify occupational demands and may contribute to the emergence of job burnout. Despite growing scholarly interest in this issue, burnout among accounting professionals remains insufficiently explored, with existing studies focusing primarily on selected determinants of the phenomenon. The aim of this paper is to identify and critically examine the contemporary determinants of job burnout among accountants and to propose directions for organizational practices aimed at mitigating its occurrence. The study adopts a narrative literature review approach based on a critical analysis of national and international literature and a synthesis of empirical research findings. The analysis indicates that the principal determinants of job burnout include excessive workload, time pressure, role conflict and role ambiguity, insufficient organizational support, effort–reward imbalance, and challenges associated with digital transformation. The findings highlight the need for comprehensive organizational interventions focused on promoting employee well-being and implementing an integrated approach combining human resource management practices, effective work organization, and continuous professional competency development to reduce the risk of job burnout among accounting professionals.},
  keywords = {occupational burnout, accountants, accounting, occupational stress.},
  note = Article ID: 4734126
}