| Summary: | 碩士 === 雲林科技大學 === 會計系研究所 === 96 === The human resource is the most important asset in CPA firms, if the auditors have higher degree of job stress, it’s more likely that exhaustion, demoralization, lower professional efficacy and burnout to come alone. The chronic weary had became the NO.1 enemy of the modern people’s healthy in mind and body and the working efficiency. The study uses George and Jones [2002] as research frame, based on data collected from four big CPA firms, out of 170 questionnaires sent, the valid questionnaires returned is 146. After the analyzing by the statistical correlation, variance, regression, the present study aimed to research burnout and how job stress affected auditor’s burnout.
The result are as follows：○1The auditor with individual burnout are 68% in the moderate or severe range, in contracts of jobs burnout are 61% in the moderate or severe range; ○2Role conflict, overloaded work, well-being and Job Security are the four elements which have a greatly influence on individual burnout and job burnout; ○3The sex role of demographic variables has a significant influence on job burnout. According to results of above, the research had provided some suggestions: The auditors should always focus on their own personal health, and make sure they have regular health and self burnout checking. It is essential to relax and exercise every single day. The CPA firms should also try to reduce the overloaded work, offer the healthy and none-pressure working environment. In other words, it is necessary to build the idea of prevents again to the treatment.
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