¹Terngu Anderson Ngaji, ²John Randy Kuhn

¹University of Southern New Hampshire, Honeywell Aerospace
²Grand Canyon University

DOI : https://doi.org/10.58806/ijsshmr.2026.v5i10n08

Google Scholar Download Pdf
ABSTRACT

This quantitative, correlational-predictive study examined how age, gender, and their interaction moderate the relationship between emotional exhaustion (EE) and turnover intention (TI) among accounting professionals in the United States. Data was analyzed using validated instruments—the Maslach Burnout Inventory (EE) and the Turnover Intention Scale (TI)—through moderated moderation regression. Emotional exhaustion significantly predicted turnover intention (β = 0.806, p < .001), with younger professionals and females showing heightened susceptibility. While the two-way interactions between EE and age (β = -0.003, p = .957) and EE and gender (β = -0.009, p = .943) were not significant, the three-way interaction among EE, age, and gender was statistically significant (β = -0.127, p = .022), indicating compounded risk for younger females. These findings support the need for targeted interventions in high-stress accounting environments and contribute to the broader understanding of burnout and retention in the profession.

KEYWORDS:

Emotional exhaustion, turnover intention, moderated moderation, accounting professionals, age, gender

REFERENCES
1) Bothma, C. F., & Roodt, G. (2013). The validation of the turnover intention scale. South African Journal of Human Resource Management, 11, 1-12. https://doi.org/10.4102/sajhrm.v11i1.507.

2) Buchheit, S., Dalton, D. W., Harp, N. L., & Hollingsworth, C. W. (2016). A Contemporary Analysis of Accounting Professionals’ Work-Life Balance. Accounting Horizons, 30, 41-62. doi:10.2308/acch-51262.

3) Campbell, S., Greenwood, M., Prior, S., Shearer, T., Walkem, K., Young, S., . . ., & Walker, K. (2020). Purposive sampling: complex or simple? Research case examples. Journal of Research in Nursing, 25(8) 652-661. https://doi.org/10.1177/1744987120927206.

4) Carnegie, G., Parker, L., & Tsahuridu, E. (2021). It's 2020: What is Accounting Today? Australian Accounting Review, 31, 65-73. https://doi.org/10.1111/auar.12325.

5) Christensen, B. E., Newton, N. J., & Wilkins, M. S. (2021). How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits. Accounting, Organizations and Society, 92. https://doi.org/10.1016/j.aos.2021.101225.

6) Creswell, W. C., & Creswell, J. D. (2023). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (6th ed). Los Angeles: SAGE.

7) Denieffe, S. (2020). Commentary: Purposive sampling: complex or simple? Research case examples. Journal of Research in Nursing, 25(8), 662-663. https://doi.org/10.1177/1744987120928156.

8) Field, A. (2024). Discovering statistics using IBM SPSS statistics (5th ed.). SAGE.

9) Gronmo, S. (2024). Social Research Methods: Qualitative, Quantitative and Mixed Methods Approaches (2nd ed). SAGE.

10) Gupta, P. K., Thimmapuram, J., Krishna, P., Tech, M., Karmarkar, Y., & Madhusudhan, D. K. (2022). The Effect of Heartfulness Meditation Program on Burnout and Satisfaction With Life Among Accounting Professionals. Global Advances in Health and Medicine, 11, 1-9. https://doi.org/10.1177/2164957X2211235.

11) Guthrie, C. P., & Jones, A. (2012). Job Burnout in Public Accounting: Understanding Gender Differences. Journal of Managerial Issues, 24(4), 390-411. https://www.jstor.org/stable/43488148.

12) Hadid, W., & Al-Sayed, M. (2021). Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research, 50, 1-17. https://doi.org/10.1016/j.mar.2020.100725.

13) Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2018). Multivariate Data Analysis (8th ed.). Cengage Learning.

14) Hayes, A. F. (2022). Introduction to Mediation, Moderation, and Conditional Process Analysis (3rd ed). New York: The Guilford Press.

15) Hunton, J. E., Neidermeyer, P. E., & Wier, B. (1996). Hierarchical and Gender Differences in Private Accounting Practice. American Accounting Association, 10(2).

16) Ibrahim, A. E., Elamer, A. A., & Ezat, A. N. (2021). The convergence of big data and accounting: innovative research opportunities. Technological Forecasting & Social Change, 173. https://doi.org/10.1016/j.techfore.2021.121171.

17) Kalay, E., Brender-Ilan, Y., & Kantor, J. (2020). Authentic leadership outcomes in detail-oriented occupations: Commitment, role-stress, and intentions to leave. Journal of Management & Organization, 26(5), 832-849. doi:10.1017/jmo.2018.8.

18) Khavis, J. A., Krishnan, J., & Tipton, C. (2022). Implications of Employee Satisfaction and Work-Life Balance in Accounting Firms. Current Issues in Auditing, 16, 16-26. https://doi.org/10.2308/CIIA-2021-006.

19) Knight, M. E., Cooper, M. L., & Law, D. W. (2021). Exhaustion and Job Performance in Public Accounting: The Mediating Role of Job Satisfaction. Global Journal of Accounting and Finance, 5, 135-151. https://www.igbr.org/wp-content/Journals/2021/GJAF_Vol_5_No_1_2021.pdf#page=142.

20) Knudsen, H. K., Ducharme, L. J., & Roman, P. M. (2006). Counselor emotional exhaustion and turnover intention in therapeutic communities. Journal of Substance Abuse Treatment, 31(2), 173-180. https://doi.org/10.1016/j.jsat.2006.04.003.

21) Kokina, J., Gilleran, R., Blanchette, S., & Stoddard, D. (2021). Accountant as Digital Innovator: Roles and Competencies in the Age of Automation. Accounting Horizons, 35(1), 153-184. https://doi.org/10.2308/HORIZONS-19-145.

22) Leavy, P. (2022). Research Design: Quantitative, Qualitative, Mixed Methods, Arts-Based, and Community-Based Participatory Research Approaches (2nd ed). New York: The Guilford Press.

23) Lu, A. C., & Gursoy, D. (2016). Impact of Job Burnout on Satisfaction and Turnover Intention: Do Generational Differences Matter? Journal of Hospitality & Tourism Research, 40(2). 210–235. doi:10.1177/1096348013495696.

24) Maslach, C., Jackson, S. E., Leiter, M. P., Schaufeli, W. B., & Schwab, R. L. (2018). Maslach Burnout Inventory Manual (4th ed). Mind Garden.

25) Mnif, Y., & Cherif, I. (2022). Audit partner workload, gender and audit quality. Journal of Applied Accounting Research, 23(5), 1047-1070. https://doi.org/10.1108/JAAR-08-2021-0219.

26) Nouri, H., & Parker, R. J. (2020). Turnover in public accounting firms: a literature review. Managerial Auditing Journal, 35(2), 294-321. https://doi.org/10.1108/MAJ-03-2018-1823.

27) Persellin, J. S., Schmidt, J. J., Vandervelde, S. D., & Wilkins, M. S. (2019). Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction. Accounting Horizons, 33(4), 95-117. https://doi.org/10.2308/acch-52488.

28) Roodt, G. (2004). Turnover Intensions. Unpublished Document, Johannesburg: University of Johannesburg.

29) Schaufeli, W. B., & Taris, T. W. (2013). A Critical Review of the Job Demands-Resources Model: Implications for Improving Work and Health. In: Bridging Occupational, Organizational and Public Health. Springer, 43–68. https://doi.org/10.1007/978-94-007-5640-3_4.

30) Stovell, C., & Besamusca, J. (2022). Full-time hours, part-time work: questioning the sufficiency of working hours as a measure of employment status. Community, Work, and Family, 25, 63-83. https://doi.org/10.1080/13668803.2021.1991888.

31) Stowe, J. E., Sullivan, G., Self, S. W., McCullough, T., & Byers, R. (2022). Quantitative Examination of Age, Gender, and Emotional Exhaustion in Public Accounting. Journal of Organizational Psychology, 22(2), 47-72. https://www.proquest.com/docview/2672061363?pq-origsite=gscholar&fromopenview=true.

32) Thornton, F. W. (1988). Duties of the Senior Accountant. New York: American Institute of Accountants.

33) United States Bureau of Labor Statistics. (2023). Occupational Employment and Wages. https://www.bls.gov/oes/current/oes132011.htm.

34) Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015). Big Data in Accounting: An Overview. Accounting Horizons, 29(2), 381–396. https://doi.org/10.2308/acch-51071.

35) Werbel, J. D., & Bedeian, A. G. (1989). Intended Turnover as a Function of Age and Job Performance. Journal of Organizational Behavior, 10, 275-281. https://www.jstor.org/stable/2488255.

36) Zelterman, D. (2022). Regression for Health and Social Science: Applied Linear Models with R. New York: Cambridge University Press.

37) Zhao, K. (2021). Sample representation in the social sciences. Synthese, 198(10), 9097–9115. https://doi.org/10.1007/s11229-020-02621-3.

38) ZIPPIA. (2024). Senior Accountant Demographics and Statistics In The U.S. https://www.zippia.com/senior-accountant-jobs/demographics/.

Cite this Article: Ngaji, T. A., & Kuhn, J. R. (2026). Turnover Intentions in Accounting: The Interactive Role of Age, Gender, and Emotional Exhaustion. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE HUMANITY & MANAGEMENT RESEARCHS, 5(10), 2555-2566. https://doi.org/10.58806/ijsshmr.2026.v5i10n08

VOLUME 05 Issue 10 October 2026