Exploring Determinants of Employee Wellbeing within the Accounting Profession in Malaysia: A Conceptual Paper
List of Authors
  • Ahmad Tajudin, Nor Irvoni Mohd Ishar, Sharizan Sharkawi

Keyword
  • Employee wellbeing; Accounting profession; Job Demands-Resources theory; Job demands and job resources

Abstract
  • Employee wellbeing is a crucial for organisations, particularly within cognitively intensive and highly regulated professional occupations such as accounting. Accounting professionals are increasingly exposed to highly work pressure, cognitive demanding, and evolving technological and regulatory expectations, which are presenting a major challenge to wellbeing sustainability. Despite growing attention to wellbeing in professional services, conceptual research examining the determinants of employee wellbeing within the Malaysian accounting context are still limited. Building on the Job Demands-Resources (JD-R) theory, this conceptual paper aims to explore the key determinants of employee wellbeing within the accounting profession in Malaysia. Using a conceptual approach, the research is based on library analysis of literature from academic journals, government publications, and industry reports. Findings identify work pressure and cognitive demand are outlined as the key job demands, and job autonomy and social support as job resources shaping employee wellbeing. The study proposes an JD-R based conceptual framework that illustrates the relationships between these determinants and employee wellbeing. This paper contributes to the employee wellbeing and accounting literature by contextualising the JD-R theory within the Malaysian accounting profession. Practically, the framework provides information to organisations, professional bodies, and policymakers to promote sustainable work practices and increase the resilience of the workforce. Besides, the research provides a baseline of future empirical research regarding employee well-being in the Malaysian accounting profession.

Reference
  • No References Recorded