Kel 19 - Stress 2

Managerial Auditing Journal
Conflict management style and exhaustion in public accounting

Mary L. Cooper, Margaret E. Knight, M. Lance Frazier, Daniel W. Law,
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MAJ
34,2 Conflict management style and
exhaustion in public accounting
Mary L. Cooper
Department of Accounting, School of Business and Justice Studies,
118 Utica College, Utica, New York, USA
Margaret E. Knight
Department of Accounting, Heider College of Business,
Creighton University, Omaha, Nebraska, USA
M. Lance Frazier
Department of Marketing and Management, Heider College of Business,

Creighton University, Omaha, Nebraska, USA, and
Daniel W. Law
Department of Accounting, School of Business Administration,
Gonzaga University, Spokane, Washington, USA
Abstract
Purpose – As exhaustion is a core dimension of job burnout, the purpose of this paper is to demonstrate
that individual perceptions of supervisor conflict management style (collaborative, dominating and avoidant)
are antecedents of role stressors (role conflict, role ambiguity and role overload) in public accounting
exhaustion.
Design/methodology/approach – Survey results from a sample of 208 public accountants from six
firms in upstate New York are used to test the conceptual model using regression and mediation techniques.
Findings – The findings indicate that perceptions of collaborative and dominating conflict management
styles are important antecedents to the role stressors that precede exhaustion in public accounting. The
findings also indicate that collaborative and dominating management styles have an indirect effect on
exhaustion through both role conflict and role overload.
Research limitations/implications – The sample was taken from six accounting firms in one
geographic area of the USA and may not be representative of all public accountants. As a result,
generalizability may be limited. Theoretical implications include expansion of the existing public
accounting exhaustion model to incorporate individual perceptions of conflict management styles as
antecedents to role stressors, and consequently to demonstrate the indirect effects of these conflict
management styles on exhaustion.
Practical implications – This study’s findings provide practitioners with insight regarding conflict
management styles, specifically which ones have a positive versus negative effect on role stressors. This can
be considered in hiring, training and promotion decisions in firms’ efforts to reduce exhaustion.
Originality/value – This augmentation of the existing public accounting exhaustion model is
unique, as prior research has not examined individual perceptions of conflict management style. This
not only enriches the model but also is actionable by public accounting firms seeking to mitigate
Managerial Auditing Journal
exhaustion.
Vol. 34 No. 2, 2019
pp. 118-141
© Emerald Publishing Limited
Keywords Exhaustion, Burnout, Conflict management, Role stressors
0268-6902
DOI 10.1108/MAJ-09-2017-1643 Paper type Research paper
Introduction Conflict
Job burnout and one of its core dimensions, emotional exhaustion, have been measured at management
extreme levels in public accounting (Chong and Monroe, 2015; Fogarty et al., 2000; Guthrie
and Jones, 2012; Hsieh and Wang, 2012; Law et al., 2008; Sweeney and Summers, 2002) and
style
can be very costly to organizations (Cordes and Dougherty, 1993). One outcome of burnout
that is particularly relevant to public accounting is high employee turnover (AICPA, 2016).
Indeed, burnout is an established antecedent of employees’ turnover intentions (Chong and
Monroe, 2015; Fogarty et al., 2000). However, the costs and consequences may be far greater 119
than simply higher employee turnover. A large body of research has shown that burnout not
only has individual physical, emotional and behavioral impacts, it may also impact the
sufferer’s family, friends and co-workers (Cordes and Dougherty, 1993). It has been
estimated that the costs of stress to US industries alone may be approaching US$300bn
(Cynkar, 2007).
Given the high levels of burnout found in public accounting and the widespread negative
ramifications of this phenomenon, further study of its antecedents and how they may be
altered to mitigate burnout is an important and worthwhile endeavor. As Maslach et al.
(2001, p. 420) described, the researchers’ journey is not complete until we fully understand
“what burnout is, what causes it, and what we can do about it”. This study, therefore, draws
on the work of Fogarty et al. (2000) to further explore the antecedents of burnout and role
stressors among accountants to gain a stronger understanding of the steps organizations
can take to minimize burnout among accountants.
Fogarty et al. (2000) sought to formulate a model specifically for the accounting
profession and found that burnout is the key mediating variable between three role stressors
(role conflict, role ambiguity and role overload) and three critical job outcomes (job
satisfaction, job performance and turnover intentions). In this model, Fogarty et al. (2000)
found that these role stressors serve as antecedents to burnout, and this has been
demonstrated in numerous other accounting burnout studies (Chong and Monroe, 2015;
Jones et al., 2012; Hsieh and Wang, 2012; Jones et al., 2010; Law et al., 2008; Sweeney and
Summers, 2002).
While there has been general support for the impact of role stressors on burnout in the
model set forth by Fogarty and colleagues, far less research has explored antecedents to role
stressor perceptions among accountants. This may limit our understanding of how
organizations can minimize the role stressor perceptions held by their employees. This study
sets out to explore how individual perceptions of supervisor conflict management styles in
accounting impact exhaustion, a core dimension of job burnout, indirectly through role
stressors. The terms “emotional exhaustion” and “exhaustion” have been used interchangeably
in the burnout literature (Tuithof et al., 2017; Maslach and Leiter, 2016; Alarcon, 2011; Law
et al., 2008), suggesting that the two constructs are considered virtually the same. In fact, the
use of the two terms may be largely determined by which version of the Maslach burnout
inventory (MBI) is being used in a particular study. This study utilizes the MBI – General
Survey or MBI-GS (Maslach et al., 1996), which uses only the term “exhaustion”. As such, this
term is used throughout the paper when referencing the current study, and when referencing
the work of others, uses the term(s) they used as much as possible.
This study focuses on exhaustion for two primary reasons. First, researchers have
suggested that emotional exhaustion captures the core meaning of burnout (Shirom, 1989)
and is the “central quality of burnout and the most obvious manifestation of this complex
syndrome” (Maslach et al., 2001, p.402). Second, exhaustion is the most studied of the
burnout facets and has shown in past research to have the strongest relationship with the
role stressors included in our study (Alarcon, 2011).
MAJ The exploration of supervisor conflict management styles as antecedents to role
34,2 stressors and exhaustion is an important contribution for two primary reasons. First,
considerable research has demonstrated that supervisor behaviors and leadership styles
directly impact the role stressors that employees experience at work (Dulebohn et al., 2012;
O’Driscoll and Beehr, 1994; Skogstad et al., 2007). However, to our knowledge, research has
not explored supervisor conflict management style as antecedents to role stressors. Second,
120 past research on conflict at work suggests that managers may spend at least 20 per cent of
their time at work managing conflict (Tjosvold, 1998), indicating that conflict, and the
supervisor’s ability to manage it, will likely also impact employees. Indeed, empirical
findings in the conflict literature demonstrate that the management of conflict impacts
employee well-being (De Dreu et al., 1999). Given the high stress environment in public
accounting firms and the conflict that is likely to arise as a result, it seems that conflict
management will be particularly salient in ultimately impacting role stressors and employee
exhaustion. By integrating conflict management styles into the model by Fogarty et al.
(2000), this study can extend previous research and more fully understand the role that
supervisory behaviors have on both stressors and exhaustion.
This study draws from the conservation of resources (COR) theory to provide support for
including supervisor conflict management styles as antecedents to role stressors. The COR
theory suggests that individuals are motivated to protect their current resources and also to
acquire new resources. (Hobfoll, 1989) . However, more relevant for this study is the concept
of primacy of resource loss, which indicates that it is particularly harmful when individuals
lose resources (Halbesleben et al., 2014). Past COR theory research has shown that stressors
have negative ramifications over time as work demands (role stressors) use employee
resources at a greater rate than those resources are replenished (Freedy and Hobfoll, 1994;
Halbesleben, 2006). When resources are available, they minimize the impact of workplace
stressors that affect employee well-being outcomes. The COR theory emphasizes the
importance of such resources in avoiding exhaustion (Halbesleben and Buckley, 2004) and
predicts that individuals will experience exhaustion in the absence or depletion of such
resources (Hobfoll, 2001).
Social support has been identified as a resource related to emotional exhaustion
(Halbesleben, 2006; Houkes et al., 2003). More specifically, supervisor support (Lee and
Ashforth, 1996) and “understanding from my employer/boss” (Hobfoll, 2001, p. 342) are
recognized as resources in the context of the COR theory. In this framework, supervisor
support and understanding are considered resource gains, while lack of supervisor support
and understanding are considered resource losses. This is consistent with the extant COR
research which indicates that such resources help employees cope with job stressors (Lee
and Ashforth, 1996). Indeed, job resources, including supervisor support, have been shown
to directly reduce the experience of job stressors on exhaustion (Lee and Ashforth, 1996).
This suggests that supervisor conflict management style may also serve as direct
antecedents to the role stressors, which may negatively or positively impact the experience
of these stressors, depending on the style utilized.
Based on survey responses from 208 public accounting professionals, this study finds
that individual perceptions of a supervisor’s conflict management style have a direct effect
on experienced role stressors, which then impact exhaustion. More specifically, individual
perceptions of a supervisor’s collaborative conflict management style are negatively
associated with role conflict, role ambiguity and role overload; individual perceptions of a
supervisor’s dominating conflict management style are positively associated with role
conflict, role ambiguity and role overload. Perceptions of an avoidant conflict management
style are found to be positively and significantly associated with only role conflict. Further,
this study finds that role stressors mediate the relationship between perceived conflict Conflict
management style and exhaustion, demonstrating that supervisor conflict management management
style has an indirect effect on exhaustion through the experience of role stressors. The
indirect effects of perceived conflict management style on exhaustion represent a new
style
finding in the public accounting burnout research and make important theoretical and
practical contributions to the literature. Theoretically, this study extends the accounting
burnout literature by utilizing insights gleaned from the COR theory by developing a deeper
121
understanding of the antecedents that ultimately impact exhaustion among public
accountants.
From a practical perspective, this study offers important insights to public accounting
firms. While exhaustion remains high in public accounting (Chong and Monroe, 2015;
Fogarty et al., 2000; Guthrie and Jones, 2012; Hsieh and Wang, 2012; Law et al., 2008;
Sweeney and Summers, 2002), the reality is that the inherent characteristics of public
accounting (e.g. rigid client deadlines, serving multiple clients simultaneously, busy season
hours) make it difficult for firms to directly impact the role stressors that are associated with
exhaustion. Consequently, it is critical to identify variables that are within these firms’ scope
of influence. Given this study’s findings regarding the effect of perceived conflict
management style on role stressors, and the indirect effects of perceived
conflict management style on exhaustion through the role stressors, firms can use conflict
management style training in the battle against exhaustion and burnout and its negative
outcomes to both individuals and firms.
The remainder of this paper is organized as follows: first, a review of the extant literature
is presented along with the study’s hypotheses. Second, the research design is explained,
including descriptions of the survey sample, variable measures and data analysis
techniques. Third, the results of the hypotheses tests are presented along with a discussion
of these results. Finally, the study’s limitations are discussed along with future research
opportunities.
Literature review and hypothesis development

Burnout, exhaustion and accounting
Job burnout is described as a complex psychological syndrome that occurs in response to
chronic emotional and interpersonal stressors on the job (Maslach, 1982; Maslach et al.,
2001). Job burnout has been conceptualized as consisting of three dimensions: emotional
exhaustion, depersonalization and reduced personal accomplishment (Cordes and
Dougherty, 1993; Lee and Ashforth, 1996; Maslach et al., 2001). Emotional exhaustion
(exhaustion) is described as a lack of energy and feelings that one’s emotional resources are
drained; depersonalization is described as dehumanization, or treating clients as objects
rather than people; and reduced personal accomplishment is a tendency to evaluate oneself
negatively and perceive a lack of progress (Cordes and Dougherty, 1993).
There has been a lack of consensus regarding the sequence of the three dimensions of
burnout, and significant debate exists as to whether depersonalization and reduced personal
accomplishment represent separate dimensions of burnout, or are more accurately defined
as consequences of exhaustion. The re-positioning of depersonalization and reduced
personal accomplishment as consequences of exhaustion has received considerable
attention (Golembiewski et al., 1996; Law et al., 2008; Leiter and Durup, 1996; Moore, 2000a;
Moore, 2000b), and Moore (2000b) argues that exhaustion should be isolated from the other
two burnout dimensions in an effort to better understand its antecedents and outcomes.
Moore (2000b) asserts that researchers allowing the three-dimension model of burnout to
MAJ guide their research may inadvertently restrict research to exhausted workers exhibiting
34,2 specific reactions (e.g. depersonalization and reduced personal accomplishment).
Irrespective of the debate about studying exhaustion in isolation, exhaustion is
widely regarded as the central quality of burnout and is the dimension most frequently
reported and analyzed (Maslach et al., 2001). Exhaustion is also the dimension of
burnout that is most consistently associated with social support and supervisor
122 support in the COR theory of burnout development (Halbesleben, 2006; Lee and
Ashforth, 1996). A recent paper by Tuithof et al. (2017) states once again that
exhaustion is often considered the core dimension of burnout; accordingly, researchers
in that study focused solely on exhaustion and used it as a “proxy for burnout”. The
current study, while not suggesting that exhaustion is a perfect proxy for burnout,
recognizes its core saliency to the burnout construct and will follow this established
research approach and focus on the exhaustion dimension.
As Maslach et al. (2001) states, much of the initial burnout research focused on the human
services and educational sectors, but has since been expanded to other occupations. This is
evident in the number of studies related to burnout and exhaustion in accounting over the
last 15 years (Chong and Monroe, 2015; Fogarty et al., 2000; Guthrie and Jones, 2012; Hsieh
and Wang, 2012; Jones et al., 2010; Law et al., 2008; Sweeney and Summers, 2002). As
previously discussed, Fogarty et al. (2000) sought to develop the burnout construct
specifically for the accounting occupation, noting that previous research disconnected
burnout from the role stressors research in accounting. This model explored both burnout
and role stressor research in tandem to show that burnout is the key mediating variable
between role stressors and critical job outcomes (job satisfaction, job performance and
turnover intentions). Burnout is considered the cumulative effect of the various role
stressors. Poor job satisfaction and job performance and higher turnover intentions are well
established as job outcomes associated with burnout (Cordes and Dougherty, 1993; Fogarty
et al., 2000) and are widely recognized in accounting burnout research (Chong and Monroe,
2015; Fogarty et al., 2000; Jones et al., 2010; Law et al., 2008). As the negative job outcomes
associated with job burnout are well understood and established, these were not included in
this study. Instead, the focus here is a greater understanding of the antecedents to role
stressors and exhaustion.
Role stressors and exhaustion

Emotional exhaustion, as an element of burnout among accountants, is influenced by role
stressors in the model set forth by Fogarty et al. (2000). These role stressors are role conflict,
role ambiguity and role overload and have all been linked to exhaustion to varying degrees
(Alarcon, 2011). Role conflict occurs when individuals have two or more sets of pressures or
expectations to satisfy such that compliance with one makes it difficult or impossible to
comply with the other (Kahn et al., 1964). Role ambiguity can be described as the degree to
which information is lacking about role expectations, how to fulfill role expectations and/or
consequences of role performance (Kahn et al., 1964). It is associated with the need for
certainty and predictability, particularly around goals and how to accomplish them (Jackson
and Schuler, 1985). Role overload occurs when role requirements are onerous and the
number of tasks to be performed cannot be accomplished in the time allotted (Schick et al.,
1990). In a meta-analysis performed by Lee and Ashforth (1996), these role stressors were
shown to be positively correlated specifically with the exhaustion dimension of burnout.
Specifically, in the accounting occupation, these three role stressors have primarily been
explored as antecedents of burnout as opposed to emotional exhaustion. However, this
research has shown that all three stressors do not always significantly impact burnout. For
example, Sweeney and Summers (2002) showed that role overload and role conflict were Conflict
both directly related to burnout in a study of public accountants both before and during management
busy season. More recently, in a study of public accountants, Jones et al. (2010) also showed
the positive association of role ambiguity and role overload with burnout. Finally, Chong
style
and Monroe (2015) showed the positive association of role ambiguity and role conflict with
burnout.
These studies reaffirm what Fogarty et al. (2000) described – that burnout is, at least in
part, the result of the cumulative effect of role stressors that can be present in varying 123
combinations and strengths. However, as noted, the results have been equivocal on exactly
which stressors will impact burnout in a given study. To address this, and as noted
previously, this study explores emotional exhaustion as the outcome variable to role
stressors. Given the equivocal nature of the findings in the accounting literature, this
research heeds the call of Moore (2000b) to study exhaustion in isolation. Based on the well-
established literature, this study includes all three stressors in the model and hypothesizes
that all stressors will have a positive relationship with exhaustion. Therefore, the following
hypotheses are presented:
H1. Perceived role conflict will be positively associated with exhaustion.

H2. Perceived role ambiguity will be positively associated with exhaustion.
H3. Perceived role overload will be positively associated with exhaustion.
As role stressors are critical antecedents to exhaustion, it is important to examine the factors
that may influence perceptions of role stressors. The contextual focus of emotional
exhaustion research has broadened, and there is now an acknowledgement that the values
implicit in organizational processes and structures impact the emotional and cognitive
relationships people have with their work (Maslach et al., 2001). Given this, perceptions of
conflict management styles in the workplace warrant further attention.
Conflict management styles

Seen as a perceived incompatibility of interest, conflict is often caused by a misalignment of
goals, motivations or actions between two parties that can be either real or perceived (Taylor
and Moghaddam, 1994). It may occur in the form of a difference of opinion, harsh words or a
form of direct action taken to resolve competing goals (Perry et al., 2010; De Dreu et al., 2004).
It has the potential to exist in any business setting (Trudel and Reio, 2011), and conflict
management styles substantially influence individual, group and organizational
effectiveness in the workplace (De Dreu, 2007). The conflict management process
encompasses a wide range of activities, including communication, problem-solving, dealing
with emotion and understanding positions (Pondy, 1992).
In the past, conflict management behaviors have been studied as either “individual styles”
(such as threats or compromises), or as generalized behavioral orientations (avoiding, yielding,
compromising, forcing and problem-solving; De Dreu et al., 2004). Prior research has shown
that different conflict management orientations (e.g. collaborating, competing, accommodating)
impact success at individual and team levels (Behfar et al., 2008; De Dreu, 1997; Morrill and
Thomas, 1992). The interpersonal conflict management process has been studied extensively
(De Dreu et al., 2001), and much of the research has been built on the management styles in The
Managerial Grid (Blake and Mouton, 1964). Further research suggested that there are five
styles which individuals use to manage conflict: accommodating, avoiding, compromising,
collaborating and competing (Kilmann and Thomas, 1977). There have been several decades of
MAJ research that have uncovered that individuals have distinct ways of managing conflicts. There
34,2 is also a substantial body of research that has focused on how to best manage conflict in
organizations (De Dreu et al., 2001).
Although there have been a wide variety of conflict management strategies that have
been theorized, the conflict literature converges on a broad distinction between three conflict
management styles: collaborative, dominating and avoidant (Gelfand et al., 2012). As such,
124 this research focuses on these three conflict management styles. As described in Gelfand
et al. (2012), a collaborative conflict management style prefers a proactive approach and
easily engages in constructive negotiations and problem-solving. This style involves such
actions as active listening, honest discussions and demonstrations of mutual respect.
Dominating conflict management style is compelled to compete via active confrontation and
domination, rather than negotiating open-mindedly. This style may be characterized by
heated arguments, shouting and even threats or warnings. The avoidant conflict
management style is characterized as shying away from addressing conflict and going to
great lengths to suppress the expression of conflict. Those who utilize this style may
acquiesce to others points of view, change the subject or otherwise evade discussion of the
issues at hand.
Conflict management style has been shown to have an effect on burnout (Gelfand et al.,
2012). More specifically, Gelfand et al. (2012) reported a negative relationship between
collaborative conflict culture and bank branch burnout. It should be noted that Gelfand et al.
(2012) explored unit-level outcomes and conflict culture rather than perceptions of
supervisor conflict styles. However, they drew from the conceptual work on conflict
management style that has been conducted at the individual and small group level (De Dreu
et al., 2001; Van de Vliert and Kabanoff, 1990). Similarly, this study is interested in whether
individual perceptions of supervisor conflict management style impact role stressors, and
ultimately exhaustion, in public accountants. Public accountants very frequently work
closely with one particular supervisor specializing in a particular industry, and this
supervisor can have a significant impact on the work environment perceived by the
employee. Also, as noted by Gelfand et al. (2012), “individuals may have idiosyncratic
preferences for different conflict management styles” (p. 1132), particularly as they relate to
the individual experience of role stressors. And, because perceptions of role stressors may
vary from employee to employee, this study focuses on individual employee perceptions of
supervisor conflict management style.
Conflict management styles’ influence on role stressors

The COR theory is relevant for our study because it emphasizes the importance of resources
in avoiding burnout (Halbesleben and Buckley, 2004). More specifically, the COR theory
predicts that, when resources are unavailable, individuals are likely to experience emotional
exhaustion (Hobfoll, 2001), because employees do not feel that they have the necessary
“physical, social, emotional or status resources” to handle job-related strains and demands
(Wright and Hobfoll, 2004, p. 401; see also Lee and Ashforth, 1996). In this context, resources
are the objects, personal characteristics, conditions and energies that are valued by
individuals in their own right or because they aid in the achievement or protection of
resources (Hobfoll, 1989). Hobfoll (2001) later discussed the specific resources that
have been shown to have validity in the context of the COR theory, and this list
includes: necessary tools for work, understanding from one’s employer/boss and help
with tasks at work. Indeed, social support has been identified as a resource that
enables employees to accomplish their tasks (Halbesleben, 2006; Houkes et al., 2003).
Social support, including supervisor support, can function as a resource gain to the
extent that it provides and facilitates the preservation of valued resources, but it can Conflict
also function as a resource loss when it does not provide for situational needs management
(Hobfoll, 1989).
Accordingly, this study posits that conflict management styles of direct supervisors
style
represent a source of support (or lack thereof) in the context of public accounting. It could be
argued that a primary responsibility of supervisors is to provide resources so that
employees can successfully complete work. This study posits that employee perceptions of a
supervisor’s conflict management style functions as a resource gain or loss to 125
the subordinate (depending on the conflict management style used), thus impacting the
subordinate’s perceptions of the role stressors encountered work, and ultimately impacting
exhaustion indirectly through the experienced role stressors. This conceptual model is
depicted in Figure 1.
There is evidence that supportive supervisors can impact the appraisal of work demands
such that the appraisal of work demands is more favorable when support is high (Lazarus
and Folkman, 1984). In the context of the public accounting burnout model, the specific work
demands that have been demonstrated to result in exhaustion are the three role stressors of
role conflict, role ambiguity and role overload. A collaborative conflict management style is
likely to be perceived as a source of support and a potential resource for employees. Recall
that collaborative conflict styles are characterized by trust, openness and mutual
demonstrations of respect (Gelfand et al., 2012). A collaborative conflict management style
provides cognitive and emotional resources that better enable employees to deal directly
with their role stressors. In this way, it serves as resource gain within the context of the COR
theory.
This study hypothesizes that perceptions of a collaborative conflict management style
will have a negative association with the three previously identified role stressors. A
collaborative style is expected to reduce role conflict, in that employees should be able to
communicate to their supervisor when there are competing expectations or pressure without
fear of retribution. Similarly, employees should also be able to ask clarifying questions and
express any concerns they may have in regard to unclear or ambiguous expectations. The
Role
Collaborative
Conflict
Role
Dominating Exhaustion
Ambiguity
Role
Avoidant
Overload
Figure 1.
Conceptual model
MAJ open and honest dialogue that results from a collaborative style should also minimize role
34,2 ambiguity. Finally, role overload should also be reduced as a result of a collaborative style
because employees should feel free to ask for help if they are being overwhelmed with their
work responsibilities. Taken together, the following is hypothesized:
H4a. Individual perception of collaborative conflict management style will be

negatively associated with role conflict.
126
H4b. Individual perception of collaborative conflict management style will be
negatively associated with role ambiguity.
H4c. Individual perception of collaborative conflict management style will be negatively
associated with role overload.
As noted, the COR theory emphasizes the importance of protecting resources because
resource loss has such a deleterious effect on individuals (Halbesleben et al., 2014). Drawing
from this theory, this study argues that working with a supervisor who utilizes either a
dominating or avoidant conflict management style consumes employee resources and is
thus associated with resource loss. This is consistent with Hobfoll (1989), which indicates
that social support can be considered a resource to the extent it helps preserve valued
resources, but the lack of it can also deplete one’s resources. Resource loss is stressful; people
have to invest resources to recover from resource losses and offset further resource loss
(Hobfoll, 2001). In instances where a supervisor uses a dominating or avoidant conflict
management style, employees expend resources in trying to manage the conflicts impact on
them, thus reducing the resources available to deal with potential role stressors. This study
posits that a supervisor’s conflict management style directly influences the three role
stressors in the accounting burnout model (Fogarty et al., 2000), thus indirectly impacting
exhaustion. In the case of a dominating or avoidant conflict management style, these conflict
management styles are believed to increase the subordinate’s perception of the three role
stressors.
A dominating conflict management style encourages active, public confrontation and
assumes that disagreeable or competitive behaviors are acceptable. This style is often
characterized by uncivil behaviors, including heated arguments, yelling and shouting
(Gelfand et al., 2012). The dominating management style is likely to be positively related to
all three role stressors. This type of style is expected to create additional pressures and
expectations in the form of role conflict because supervisors who engage in this type of
management style are likely to try to impose their will on others and not allow for differing
opinions or discussion when demands are competing. A dominating style is also likely to
increase role ambiguity. Role ambiguity is associated with a lack of certainty and
predictability, especially around goals and how to accomplish them (Jackson and Schuler,
1985). A dominating style that uses direct and public confrontation, or yelling and shouting,
will require that employees use their personal resources to address the resulting fallout. As
such, employees will have fewer resources to dedicate to their role tasks or to allocate to
those around them, resulting in even greater uncertainty around how best to accomplish
their tasks. This conflict management style is particularly incongruent with employees’
need for predictability, and using threats and warnings is likely ineffective for resolving
uncertainties surrounding role expectations and accomplishment of goals. Finally, a
dominating style is also likely to increase role overload as employees will need to use their
cognitive and psychological resources to deal with constant confrontations and arguments,
taking away resources that could be allotted to accomplishing work tasks, leaving them
feeling overwhelmed and less able to allocate resources to daily task accomplishment. The Conflict
following hypotheses are thus presented: management
H5a. Individual perception of dominating conflict management style will be positively style
associated with role conflict.
H5b. Individual perception of dominating conflict management style will be positively
associated with role ambiguity. 127
H5c. Individual perception of dominating conflict management style will be positively
This study posits that perceptions of an avoidant conflict management style will have a
positive relationship with each of the role stressors. An avoidant conflict style is
characterized by avoiding conflict, accommodating others and generally evading open
and honest dialogue about conflict or work issues (Gelfand et al., 2012). Role conflict, by
its definition, is a form of conflict and in a work environment in which the supervisor
generally avoids dealing with conflict, any pressures or expectations that may be at
odds with each other will likely be ignored. As such, employees may also learn that
avoiding the conflict is the best course of action, creating additional pressures that
would increase perceptions of role conflict. Role ambiguity should also increase with an
avoidant conflict management style, as any kind of communications or requests to help
deal with uncertain or unclear expectations may be seen as creating unnecessary
conflict and will likely not be addressed directly. Finally, role overload will also likely
be increased with an avoidant style, as employees who feel they have too much work
will likely feel it will be futile to speak up with concerns because this may be seen as the
“squeaky wheel” and nothing will be done to address their concerns. With these
arguments in mind, the following are posited:
H6a. Individual perception of avoidant conflict management style will be positively

associated with role conflict.
H6b. Individual perception of avoidant conflict management style will be positively
associated with role ambiguity.
H6c. Individual perception of avoidant conflict management style will be positively
The aforementioned hypotheses examine employee perceptions of conflict management

style and the impact on the established role stressors that have been shown to impact
exhaustion in public accounting. It is expected that conflict management styles will be
related to exhaustion. More specifically, it is expected that a collaborative conflict
management style, characterized by trust and respect (Gelfand et al., 2012), will be
negatively related to exhaustion because fewer resources are expended on behalf of the
employee. It is also expected that dominating and avoidant conflict management styles will
be positively related to exhaustion. A dominating conflict management style will require the
use of cognitive resources to deal with the disagreeable and competitive environment that is
created (Gelfand et al., 2012). An avoidant conflict management style, which creates a sense
of uncertainty for the employee, is also likely to be positively related to exhaustion, as
employees use their personal resources to determine how best to deal with the ambiguity
associated with this style.
MAJ However, the full conceptual model suggests that the effects of conflict management
34,2 style on exhaustion will occur indirectly through the perceptions of role stressors. This
study posits that conflict management style functions as either a resource gain or a resource
loss, depending on the style used by the supervisor, and it is through this influence on the
role stressors that conflict management style impacts exhaustion. Therefore, the following is
hypothesized:
128 H7a. Individual perception of collaborative management style will negatively impact
exhaustion indirectly through role stressors (role conflict, role ambiguity, role
overload).
H7b. Individual perception of dominating conflict management style will positively
impact exhaustion indirectly through role stressors (role conflict, role ambiguity,
role overload).
H7c. Individual perception of avoidant conflict management style will positively impact
exhaustion indirectly through role stressors (role conflict, role ambiguity, role
overload).
Research design
Data were gathered by electronically surveying the professional staff from six public
accounting firms in upstate New York. Five of the firms are considered small local
public accounting firms and one is a regional firm. Professional staff below the
partner level in the audit, tax and advisory departments were surveyed, and the
respondents were notified that their participation was voluntary. Following
Podsakoff et al. (2003), several techniques were utilized to mitigate the possibility of
common method bias. The participants were informed that responses would be kept
anonymous, some questions were reverse coded and the survey included questions
unrelated to this study. Data were collected in the month of July, which is outside of
the audit and tax busy season. The variation in workload in public accounting
depends on whether or not a firm is in its busy season, and this has been examined by
Sweeney and Summers (2002) and Law et al. (2008). Accordingly, it is possible that
reported exhaustion levels are understated relative to the levels that would be
reported in the busier times of the year.
A total of 496 professionals were surveyed among the six firms, and a total of 219
professionals responded. After removing the respondents who completed 50 per cent or less
of the survey, our final sample size was 208, which is a response rate of 42 per cent. This
response rate in on par with other surveys measuring exhaustion in public accountants
(Fogarty et al., 2000; Guthrie and Jones, 2012; Herda and Lavelle, 2012; Hsieh and Wang,
2012).
Measures
Conflict management style. To assess conflict management style, an adapted version of the
Dutch Test for Conflict Handling (DUTCH) was used (De Dreu et al., 2001; Gelfand et al.,
2012). This scale has been successful at measuring conflict culture at the unit level (Gelfand
et al.,2012) and also has been validated for assessing conflict management practices and
preferences at the individual and small group level (De Dreu, 2007; De Dreu and Van Vianen,
2001; Gelfand et al., 2012). The respondents were asked to rate the extent to which they agree
with the statements regarding how they perceive their supervisor’s conflict management
style using a scale that ranges from 1 (strongly disagree) to 5 (strongly agree). In total, 11
questions (four for collaborative, three for dominating and four for avoidant) were utilized to Conflict
assess perceptions of conflict management style (see Table IV), resulting in a conflict management
management style score on each dimension for their supervisor. For each item about their
style
manager’s conflict management style, the respondents were instructed to refer to the
individual to whom they directly reported.
Exhaustion. Exhaustion was measured using the exhaustion subscale of the MBI
(Maslach and Jackson, 1986; Maslach et al., 1996). MBI is the most accepted and widely used 129
measure of burnout (Cordes and Dougherty, 1993). Five questions measuring exhaustion
were answered on a seven-point Likert scale.
Role stressors. With regard to role stressor measurements, role ambiguity and role
conflict were measured using scales based on subsets of instruments developed by
Rizzo et al. (1970). These measures are commonly used, have undergone psychometric
analyses and are widely accepted (Fogarty et al., 2000; Jackson and Schuler, 1985; Jones
et al., 2010). Role overload was measured using a scale developed by Beehr et al. (1976)
that has been used in several accounting burnout studies (Almer and Kaplan, 2002;
Fogarty et al., 2000; Jones et al., 2010). All three measures utilize a seven-point Likert
scale and contain 11 questions in total (five for role ambiguity, three for role conflict and
three for role overload).
Control variables. Based on prior accounting burnout research, the following control
variables were assessed in the sample: firm, role, gender, functional area (audit, tax or
advisory) and marital status. Gender differences are worthy of inclusion, as recent studies
have examined whether males and females experience job burnout differently (Guthrie and
Jones, 2012; Jones et al., 2012) and have also emphasized the importance of examining gender
in accounting research (Khlif and Achek, 2017).
Results
Descriptive statistics and correlations
Table I shows the descriptive statistics. Of primary interest is the mean exhaustion score of
3.51. Past studies of exhaustion (Chong and Monroe, 2015; Guthrie and Jones, 2012; Herda
and Lavelle, 2012; Hsieh and Wang, 2012) have shown consistently high exhaustion scores.
These collective results continue to affirm that public accountants have higher exhaustion
scores, in general, compared to other professions (Fogarty et al., 2000; Law, 2007). For
example, childcare workers have been reported at a mean exhaustion score of 3.11 (Fuqua
and Couture, 1986), lawyers have been reported at a mean exhaustion score of 2.89
Mean SD N
Exhaustion 3.51 1.45 208

Role conflict 3.02 1.28 208
Role ambiguity 3.26 1.07 208
Role overload 3.45 1.22 208
Collab. Mgmt 3.73 0.83 208
Dom. Mgmt 2.09 0.86 208
Avoid. Mgmt 2.33 0.78 208
Notes: (a) Collab. Mgmt. = Perceived collaborative conflict management style; (b) Dom. Mgmt. = Perceived Table I.
dominating conflict management style; (c) Avoid. Mgmt. = Perceived avoidant conflict management style Descriptive statistics
MAJ (Jackson et al., 1987) and physicians and nurses have been reported at a mean exhaustion
34,2 score of 2.47 (Law, 2007).
Table II shows the participant demographics. About 44 per cent of the respondents were
male and 56 per cent were female. The respondents were equally divided with regard to
marital status. Grouped role describes the professional level in the firm. While some firms
use slightly different naming conventions, the firms provided assistance to properly
130 categorize job titles into the categories of staff, senior and manager. More respondents were
managers (42 per cent) compared to staff (35 per cent) and seniors (15 per cent). In total, 16
respondents (8 per cent) did not report their role within the firm. With regard to department,
50 per cent of the respondents were audit professionals, 38 per cent were tax professionals
and 10 per cent were advisory professionals. Three respondents (1 per cent) did not report
the department in which they worked.
Table III displays the Pearson correlation coefficients for all key variables. Not
surprisingly, exhaustion had a signification correlation with each of the three role stressors.
These coefficients are all positive, indicating that, as role conflict, role ambiguity and role
overload increased, exhaustion scores also increased. Similarly, congruent with the existing
theory, the coefficients between the three perceived conflict management styles and three
role stressors are all significant and in the expected direction. There was also a significant,
negative correlation between exhaustion and perceived collaborative conflict management
style, and significant, positive correlations between exhaustion and perceived dominating
and avoidant conflict management styles.
Confirmatory factor analyses and hypothesis testing

Prior to hypothesis testing, a series of confirmatory factor analyses (CFA) were conducted to
assess the dimensionality of the study’s variables. First, a CFA was run where the items for
Number (%)
Gender
Male 91 44
Female 117 56
Total 208 100
Marital status
Single 104 50
Married 104 50
Total 208 100
Grouped role
Staff 73 35
Senior 31 15
Manager 88 42
Unreported 16 8
Total 208 100
Department
Audit 105 50
Tax 79 38
Table II. Advisory 21 10
Participant Unreported 3 1
demographics Total 208 100
Variable 1 2 3 4 5 6 7 8 9 10 11 12
1. Exhaust (0.93)
2. Role conflict 0.53 (0.75)
3. Role ambiguity 0.42 0.62 (0.79)
4. Role overload 0.52 0.66 0.55 (0.73)
5. Collab. Mgmt 0.39 0.41 0.47 0.28 (0.86)
6. Dom. Mgmt 0.30 0.42 0.29 0.31 0.28 (0.80)
7. Avoid. Mgmt 0.23 0.35 0.31 0.21 0.43 0.30 (0.80)
8. Gender 0.08 0.03 0.04 0.09 0.11 0.06 0.15 –
9. Marital status 0.05 0.06 0.04 0.17 0.01 0.04 0.06 0.01 –
10. Grouped role 0.13 0.01 0.02 0.16 0.04 0.02 0.09 0.07 0.47 –
11. Depart 0.09 0.05 0.02 0.10 0.02 0.05 0.08 0.04 0.14 0.06 –
12. Firm 0.07 0.04 0.00 0.07 0.12 0.04 0.02 0.06 0.03 0.07 0.07 –

Notes: p < 0.05; p < 0.01; p < 0.001; and amounts in parentheses on the diagonal represent Cronbach a reliability coefficients
Table III.
correlation coefficient
style
Results of Pearson
131
Conflict
analysis
management
MAJ each construct were allowed to load onto their respective theoretical factors. The results
34,2 show that the data fit the model fairly well, with x 2 = 726.84 (df = 303), CFI = 0.89,
RMSEA = 0.08 and SRMR = 0.08. Second, a CFA was run in which all three culture
variables were combined, which resulted in worse fit to the data, x 2 = 1075.39 (df = 314),
CFI = 0.76, RMSEA = 0.11 and SRMR = 0.10. Finally, a CFA was run that combined the
stressors into a single factor, and again it did not fit the data as well as the theoretical model,
132 x 2 = 898.93 (df = 314), CFI = 0.82, RMSEA = 0.10 and SRMR = 0.08. The results of these
analyses support the dimensionality of this study’s conceptual model. The factor loadings of
the best fitting analysis are presented in Table IV.
Hypotheses were tested utilizing the PROCESS macro developed by Hayes (2009, 2012;
2013). While Baron and Kenny (1986) is the most widely used mediation approach, this
approach has some inherent limitations. The Baron and Kenny (1986) approach does not
indicate how much of a coefficient reduction is required to infer mediation, and it does not
estimate the indirect effects in question (Hayes, 2009, 2013). It has also been criticized for
requiring evidence of a total effect of the independent variable (conflict management styles
in this study) on the dependent variable (exhaustion in this study) as a prerequisite for an
indirect effect (Hayes, 2009, 2013). Further, this approach does not easily accommodate
complex mediation models, and Preacher and Hayes (2008) recommend bootstrapped
confidence intervals for testing multiple mediator models. For these reasons, indirect effects
were estimated using Hayes’s PROCESS procedure (release 2.16.3) and then tested for
significance.
The PROCESS macro developed by Hayes is a computational procedure that can handle
complex mediation, moderation and combined moderation and mediation analysis (Hayes,
2012, 2013). Specific to mediation analysis, the PROCESS macro produces direct and indirect
effects; provides bias corrected and percentile-based bootstrapped confidence intervals for
conditional and unconditional indirect effects; allows for multiple mediators (that can be
specified to function in parallel or in sequence); and allows for covariates in mediation
models (Hayes, 2012, 2013). This is a more modern methodology for examining indirect
effects and addresses the aforementioned criticisms of the Baron and Kenny (1986) approach
and allows indirect effects to be measured for each role stressor. As Hayes’s PROCESS
procedure generates bootstrapped indirect effects, this approach also mitigates concerns
about the sampling distribution of the indirect effects (Hayes, 2009).
The results are presented in Figures 2-4. H1 was supported, as role conflict was
positively and significantly related to exhaustion (coefficient = 0.25, p = 0.01). H3 was also
supported, as role overload was positively and significantly related to exhaustion
(coefficient = 0.41, p < 0.01). H2 was not supported, as role ambiguity was not significantly
related to exhaustion (coefficient = 0.03, p > 0.05). H4a through H4c posited that
collaborative conflict management style would be negatively related to perceptions of the
three role stressors. These hypotheses found support as collaborative conflict management
was negatively and significantly related to role conflict (coefficient = –0.40, p < 0.01), role
ambiguity (coefficient = –0.49, p < 0.01) and role overload (coefficient = –0.25, p < 0.05).
Figure 2 presents these results. H5a through H5c also were supported, as dominating
conflict management style was positively and significantly related to perceptions of role
conflict (coefficient = 0.44, p < 0.01), role ambiguity (coefficient = 0.20, p < 0.05) and
role overload (coefficient = 0.34, p < 0.01). Figure 3 presents these results. H6b through H6c
were not supported, as avoidant conflict management style was not significantly related to
role ambiguity or role overload. H6a, however, was supported, as avoidant conflict
management style was positively and significantly related to role conflict (coefficient = 0.28;
p < 0.05). Figure 4 presents these results.
Factor 1 Factor 2 Factor 3
Conflict
management
Conflict management style style
1. My manager encourages people to resolve conflicts through problem-
solving approach (collaborative) 0.81
2. My manager treats conflict as opportunities for learning and growth
(collaborative) 0.85
3. My manager stresses that it is important to find a way for everyone to 133
win when conflict arises (collaborative) 0.68
4. My manager encourages team members to come up with creative
solutions when conflictual issues arise (collaborative) 0.78
5. My manager allows team members to argue until someone wins
(dominating) 0.70
6. My manager thinks it is OK when team members push their own
points of view on others (dominating) 0.81
7. My manager thinks highly of people who “win” conflicts (dominating) 0.75

8. My manager will not discuss issues that may lead to conflict
(avoidant) 0.52
9. My manager cuts off discussion as soon as conflict arises (avoidant) 0.61
10. My manager does not get involved in employees’ conflicts (avoidant) 0.80
11. My manager avoids getting involved in managing conflicts in the
office (avoidant) 0.87
Role stressors
1. I work under incompatible policies and guidelines (role conflict) 0.72
2. I receive assignments without the manpower to complete them (role
conflict) 0.76
3. I have to work under vague directives or orders (role conflict) 0.61
4. I am given enough time to do what is expected of me on the job (role
overload) 0.67
5. It often seems like I have too much work for one person to do (role
overload) 0.73
6. The performance standards on my job are too high (role overload) 0.66
7. I have just the right amount of work to do (role ambiguity) 0.52
8. I know that I have divided my time properly (role ambiguity) 0.45
9. There are clear, planned goals and objectives for my job (role
ambiguity) 0.91
10. I know exactly what is expected of me (role ambiguity) 0.85
11. I feel certain of how I will be evaluated for advancement in the firm
(role ambiguity) 0.75
Emotional exhaustion
1. I feel emotionally drained from my work 0.85
2. I feel used up at the end of the workday 0.88
3. I feel burned out from my work 0.92
4. I feel tired when I get up in the morning and have to face another day
on the job 0.86
5. Working all day is really a strain for me 0.74
Note: Table values are standardized factor loadings that resulted from a CFA. All factor loadings were Table IV.
significant on their respective theoretical factors at p < 0.001 CFA results
The indirect effects for each role stressor were estimated using a bootstrap estimation
approach with 5,000 samples in all models. The results reported in Figure 2 indicate that the
indirect effect of perceived collaborative conflict management style on exhaustion was
significant through role conflict (coefficient = –0.10; CI = 0.239, 0.019) and role overload
MAJ (coefficient = –0.10; CI = –0.262, –0.002), with Sobel tests also indicating the significance of
34,2 these indirect effect at p < 0.05. The indirect effect of perceived collaborative conflict
management style on exhaustion through role ambiguity was not significant. H7a was
partially supported. The results reported in Figure 3 indicate that the indirect effect of
perceived dominating conflict management style on exhaustion was significant through role
conflict (coefficient = 0.11; CI = 0.031, 0.240) and role overload (coefficient = 0.14; CI = 0.062,
134 0.264), with Sobel tests also indicating the significance of these indirect effects at p < 0.05
and p < 0.01, respectively. The indirect effect through role ambiguity was not significant.
H7b was partially supported. Finally, the results reported in Figure 4 indicate that the
indirect effect of perceived avoidant conflict management style on exhaustion was
significant through role conflict (coefficient = 0.07; CI = 0.009, 0.180). Interestingly, the Sobel
Role Conflict
To Role Conflict: b = –0.403*** Role Ambiguity Role Conflict: b = –0.249*
To Role Ambiguity: b = –0.486*** Role Overload Role Ambiguity: b = –0.031
To Role Overload: b = –0 .249* Role Overload: b = –0.406***
Collaborative
Exhaustion
Conflict Management Style
Figure 2.
Indirect effects Direct Effect: b = –0.370**
estimates – RC Indirect Effect: b = –0.100*, 95% CI [–0.239,–0.019]
collaborative RA Indirect Effect: b = –0.015, 95% CI [ –0.125, 0.090]
RO Indirect Effect: b = –0.101*, 95% CI [ –0.262, –0.002]
Role Conflict
To Role Conflict: b = 0.444*** Role Ambiguity Role Conflict: b = 0.249*
To Role Ambiguity: b = 0.202* Role Overload Role Ambiguity: b = 0.031
To Role Overload: b = 0.343*** Role Overload: b = 0.406***
Dominating
Exhaustion
Figure 3. Conflict Management Style
Indirect effects Direct Effect: b = 0.094
estimates – RC Indirect Effect: b = 0.111*, 95% CI [0.031, 0.240]
dominating RA Indirect Effect: b = 0.006, 95% CI [–0 .036, 0.061]
RO Indirect Effect: b = 0.139**, 95% CI [0.062, 0.264]
Role Conflict
To Role Conflict: b = 0.277* Role Ambiguity Role Conflict: b = 0.249*
To Role Ambiguity: b = 0.176 Role Overload Role Ambiguity: b = 0.031
To Role Overload: b = 0.144 Role Overload: b = 0.406***
Avoidant
Exhaustion
Conflict Management Style
Direct Effect: b = –0.089

Figure 4. RC Indirect Effect: b = 0.069, 95% CI [0.009, 0.180]
Indirect effects RA Indirect Effect: b = 0.005, 95% CI [–0.028, 0.069]
estimates – avoidant RO Indirect Effect: b = 0.058, 95% CI [–0.026, 0.175]
test did not indicate that this indirect effect was significant. The Sobel test, while frequently Conflict
used, is a conservative test and requires the assumption that the sampling distribution of the management
indirect effect is normal (Hayes, 2009). The reported indirect effect estimate using
bootstrapped confidence intervals does not make this assumption and is considered a more
style
powerful test (Hayes, 2009; Preacher and Hayes, 2008). The indirect effects of avoidant
conflict management style on exhaustion through role ambiguity and role overload were not
significant. H7c was partially supported.
Overall, H7 was partially supported. The results indicate that there are significant 135
indirect effects relative to dominating conflict management style, with indirect effect
estimates revealing that these indirect effects occur through role conflict and role overload.
With regard to collaborative conflict management style, the results provide evidence that
indirect effects occur through role conflict and role overload. Finally, the indirect effect
estimates using bootstrapped confidence intervals suggest that avoidant conflict
management style has a significant indirect effect only through role conflict.
Discussion
The results of this study provide significant contributions to the accounting burnout
literature. This study builds on the findings of prior accounting studies regarding the effects
of the role stressor variables on burnout by examining how differences in perceived conflict
management styles affect role stressors directly and exhaustion indirectly. Broadly
speaking, the results generally support the position that the conflict management styles
enacted in accounting firms directly impact the perceived stressors among employees,
which ultimately impact exhaustion. This provides a more complete picture of the
environmental antecedents of exhaustion in accounting by adding valuable context to the
model that was absent in prior studies.
The study’s results indicate that perceived dominant conflict management style is
positively related to role conflict, role ambiguity and role overload; whereas perceived
collaborative management style is negatively related to these three role variables. Clearly,
conflict management type has a significant effect on these role stressors. Related to
accounting burnout, the results indicate that both perceived dominant conflict management
style and perceived collaborative management style indirectly affect exhaustion through the
role stressors. More specifically, these two styles affect exhaustion through role conflict and
role overload. Further, perceived avoidant conflict management style was shown to affect
exhaustion through role conflict. Collectively, these results suggest that perceived conflict
management style is an important contextual consideration in the accounting burnout
model.
Given that role ambiguity was not significantly associated with exhaustion in this
study’s sample, it is not surprising that there were no indirect effects found to occur through
this role stressor. While the Fogarty et al. (2000) burnout model includes all three role
stressors as antecedents to exhaustion, Fogarty and colleagues also noted that these role
stressors can be present in varying strengths and combinations. This has been evidenced by
other public accounting exhaustion studies (Chong and Monroe, 2015; Jones et al., 2010; Law
et al., 2008). It is also interesting that avoidant conflict management style only had a
significant, positive relationship with role conflict, but not role ambiguity or role overload. It
may be that this style has less impact because it is a more “neutral” approach to conflict, so
neither helpful nor harmful with regard to role ambiguity or role overload. This approach
was, however, associated with increased role conflict, indicating the detrimental impact of
this style relative to addressing employees’ concerns about competing pressures and
priorities. As employees perceive no guidance in dealing with conflict, it creates the
MAJ opportunity to experience more felt conflict in relation to their role and which priorities to
34,2 put over others.
In regard to the dominating conflict management style, it was positively related to all
three work stressors. This indicates that an environment in which a conflict is dealt with in a
competitive and potentially destructive way impacts the felt stressors of accounting
employees. Given the extent to which stressors and exhaustion has been noted among
136 accounting professionals, handling conflicts in this way only exacerbates the issue because
it acts as an additional demand on employee cognitive resources in an already demanding
field of work. On the other hand, the results indicate that a collaborating conflict
management style, in which conflict is handled in a proactive and constructive way, reduces
all three felt stressors. Not only that, but the analysis found that a collaborating conflict
management style had a significant and negative direct effect on felt exhaustion. So, the
benefits of managing conflict in this way are twofold, with its reduction in felt stressors and
its negative impact on exhaustion, both directly and indirectly. This conflict management
style serves as a resource from which employees can draw to deal with their work and
manage their felt exhaustion.
The findings related to collaborative, dominating and avoidant styles provide support
that supervisor conflict management styles indirectly impact exhaustion through role
stressor perceptions. As exhaustion has consistently been found at extreme levels in
accountants and has costly negative outcomes for both employees and employers, gaining a
better understanding on how firms can mitigate exhaustion through controllable initiatives
is invaluable. Specifically, firm management may be able to reduce role stressors and
exhaustion in employees by developing management training programs emphasizing a
collaborative conflict management style and devaluing a dominant conflict management
style. Further, the results suggest that accounting firm management may wish to evaluate
individual management styles as part of hiring and promotion decisions.
Limitations and future research

The results of this study should be interpreted in conjunction with certain inherent
limitations. Survey participation is voluntary, and accordingly, the views of participants
may not necessarily represent those of the larger population in the selected firms. This
sample is also comprised of small and regional public accounting firms in a particular
geographic region. For these reasons, generalizability may be limited. Future research
should explore the impact of individual perceptions of conflict management style in other
geographical areas and with larger firms. As the survey was administered outside of the
busy season, it is also possible that results may not be generalizable to other periods in the
year. Future research could examine these variables during the busy season to determine
how results may differ. Notably, perceptions of conflict management style may have even a
greater impact on these role stressors (and exhaustion) during the busy season when work
demands are significantly higher.
This study opens the door for researchers to consider other resources in the public
accounting context that may impact role stressors and ultimately exhaustion and burnout.
For example, in addition to examining other supervisor-provided resources, researchers
could look at the impact of co-worker resources (i.e. other social support resources). Further,
future studies could also examine how personal characteristics may influence these role
stressors. Hobfoll (1989) denotes that personal characteristics are considered resources, and
while personality traits like hardiness have been examined relative to turnover intentions
(Law, 2005) and exhaustion (Law et al., 2008) in public accounting, the relationships of
personality traits with role stressors have been examined to a lesser degree. For example,
the COR theory could be used to determine which personal characteristics are likely to Conflict
impact the role stressors, and such research may help researchers further develop and better management
understand the public accounting burnout model.
Gaining a greater understanding of the antecedents in the accounting burnout model is a
style
key purpose of this study. Outcomes of exhaustion and burnout, including high turnover,
are well researched and shockingly negative in their scope and severity. Given that the
AICPA’s 2016 Management of an Accounting Practice survey noted that turnover in public
137
accounting is increasing, and that “[f]inding, attracting, hiring, motivating and keeping
qualified staff is the biggest discussion within the profession today” (p. 11), it seems
imperative that researchers continue to seek more understanding of burnout’s antecedents,
especially those which are somewhat controllable at the firm level.
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Corresponding author
Mary L. Cooper can be contacted at: mlcooper@utica.edu
Appendix. Questions for survey Conflict
Conflict management (11) management
(1) My manager encourages people to resolve conflicts through the problem-solving
approach.
style
(2) My manager treats conflict as opportunities for learning and growth.
(3) My manager stresses that it is important to find a way for everyone to win when
conflict arises. 141
(4) My manager encourages team members to come up with creative solutions when
conflictual issues arise.
(5) My manager allows team members to argue until someone wins.
(6) My manager thinks it is OK when team members push their own points of view on
others.
(7) My manager thinks highly of people who “win” conflicts.
(8) My manager will not discuss issues that may lead to conflict.
(9) My manager cuts off discussion as soon as conflict arises.
(10) My manager does not get involved in employees conflicts.
(11) My manager avoids getting involved in managing conflicts in the office.
Emotional exhaustion (5)
(1) I feel emotionally drained from my work.
(2) I feel used up at the end of the day.
(3) I feel burned out from my work.
(4) I feel tired when I get up in the morning and have to face another day on the job.
(5) Working all day is really a strain for me.
Role stressors (11)
(1) I have just the right amount of work to do.
(2) I know that I have divided my time properly.
(3) There are clear, planned goals and objectives for my job.
(4) I know exactly what is expected of me.
(5) I feel certain of how I will be evaluated for advancement in the firm.
(6) I work under incompatible policies and guidelines.
(7) I receive assignments without the manpower to complete them.
(8) I have to work under vague directives or orders.
(9) I am given enough time to do what is expected of me on my job.
(10) It often seems like I have too much work for one person to do.
(11) The performance standards on my job are too high.
Demographic information (4)
(1) Firm.
(2) Gender.
(3) Department (audit, tax).
(4) Role (staff, senior, manager, partner).

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Managerial Auditing Journal

Conflict management style and exhaustion in public accounting

Downloaded on: 10 March 2019, At: 06:21 (PT)

Department of Marketing and Management, Heider College of Business,

Literature review and hypothesis development

Role stressors and exhaustion

H1. Perceived role conﬂict will be positively associated with exhaustion.

Conﬂict management styles

Conﬂict management styles’ inﬂuence on role stressors

H4a. Individual perception of collaborative conﬂict management style will be

H6a. Individual perception of avoidant conﬂict management style will be positively

The aforementioned hypotheses examine employee perceptions of conﬂict management

Exhaustion 3.51 1.45 208

Conﬁrmatory factor analyses and hypothesis testing

7. My manager thinks highly of people who “win” conﬂicts (dominating) 0.75

Direct Effect: b = –0.089

Limitations and future research

AICPA (2016), “AICPA national MAP survey”, available at: www.aicpa.org/InterestAreas/

Quarterly, Vol. 15 No. 2, pp. 98-109.

Organizations and Society, Vol. 15 No. 3, pp. 199-220.

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