Title: An examination of work-life balance perspectives of accountants

Authors: Katherine T. Smith, L. Murphy Smith, Tracy R. Brower

Addresses: Department of Management, Marketing & Business Administration, Murray State University, Murray, KY 42071, USA. ' David and Ashley Dill Distinguished Professor of Accounting, Murray State University, 351 Business Building, Murray, KY 42071, USA. ' Department of Psychology, Texas A&M University, 4235 TAMU, College Station, TX 77843-4235, USA

Abstract: Finding the balance between career and personal life has always been a challenge for working people. Work-life balance refers to people spending sufficient time at their jobs while also spending adequate time on other pursuits, such as family, hobbies, and community involvement. This study addresses two research questions. The first examines the importance people place on work-life balance. The second considers whether gender differences are associated with work-life balance. Data for analysis was obtained via a survey of future accountants (students near graduation); results indicate that work-life balance is very important in career decisions. Findings reveal that a healthy work-life balance is associated with job satisfaction, job performance, and ethical decision-making. Maslow|s hierarchy theory and McClelland|s motivational needs theory provide theoretical support for understanding people|s motivation to achieve a healthy work-life balance. Gender theory and related research provide theoretical support why differences exist between male and female accountants| perspectives. The study also reviews what current accounting professionals are doing to improve their work-life balance.

Keywords: work-life balance; accounting profession; accountants; careers; personal life.

DOI: 10.1504/IJCA.2011.042929

International Journal of Critical Accounting, 2011 Vol.3 No.4, pp.367 - 383

Published online: 21 Oct 2014 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article