2.1.2. Role Conflict

Economic effects arising from the financial information prepared by accountants can sometimes lead to conflicts of an ethical nature. For example, the auditors attempt to preserve relations with customers. Therefore, using findings that may have a negative influence on the client, their judgements tend to be more relaxed, especially if the work contains a high level of subjectivity (for example, judgements on the materiality of the deviations identified in the internal control [48]). Thus, as the client portfolio of the professional accountant expands, the independence level increases, thus reducing the role conflict but increasing the workload [49].

Role conflict is more likely to occur at lower levels of a professional career due to the pressure from superiors (managers and partners) on these individuals, which has come to be called "pressure by obedience". This pressure may cause less-skilled team members to violate professional standards to meet the demands of their superiors [50].

All of the above issues translate into greater role conflict, which, according to Reference [34], cause greater stress and lower job satisfaction, thus affecting the health of the accountants.

#### 2.1.3. Role Ambiguity

Another factor that can affect the quality of the work of professional accountants is the lack of understanding of the tasks to be carried out [15]. As indicated by Reference [31], the risk of significant errors during the performance of work creates a sense of fear among professional accountants. This sensation may have both positive (e.g., stimulates professional diligence) and negative effects (since it can induce the adoption of defensive strategies). What does appear clear is that the accountants experience less comfort to perform more complex tasks than when they perform more routine tasks [51].

Undoubtedly, as Reference [34] proposed, all these elements of role ambiguity have a negative influence on satisfaction and perception of performance.

#### *2.2. Job Control*

The negative effects that generate the high job demands can be buffered or intensified depending on the degree of control that the accountant has on the activity. This control is highlighted mainly by two factors: The possibility of applying one's own skills (skill discretion) and the level of autonomy over decisions that affect you (decision authority) [5]. In a recent study, professionals with greater competence and autonomy experienced less role ambiguity [52]. This circumstance occurs because higher levels of competition allowed attention to the complexity associated with the tasks of the profession with less pressure. At the same time, these authors found that less autonomy reduced access to information, which resulted in greater ambiguity.

There is evidence that shows that the degree of job autonomy in decision-making, such as the ability to decide one's workload, moderates some variables related to occupational health, such as stress [53]. Although the work overload may cause adverse effects on the quality of the work, the fact is that accountancy firms are impregnated with an organizational culture that accepts, encourages and imposes high standards of work that translate into levels of high demand. Despite this, there is empirical evidence showing that if the accountant chooses the workload voluntarily, harmful effects on the quality of the work are not produced.

Job autonomy in the field of auditing can cause dysfunctional behaviours; in fact, in a sample of Chinese professional accountants, the dysfunctional behaviour increased because the professional had greater autonomy [54]. In a positive sense, these authors also noted that accountants perceived job autonomy as a sign of support from the organization, which resulted in greater job satisfaction.

The pressure caused by tight time budgets also leads to dysfunctional behaviours. However, these vary at different hierarchical levels and are more likely in positions requiring less experience—for example, in roles with less autonomy in the activity planning [46]. In addition, these authors observed

that the perception of a greater degree of involvement in time programming has a positive influence on the achievement of the budgetary targets.

On the other hand, control over the activity also manifests itself when accountants can fully display their abilities. This situation makes work exciting and encourages accountants to do their best work rather than adopting dysfunctional behaviours [47]. In this way, because the content of the tasks corresponds to the level of professional development, stressors are cushioned by the incentive that involves applying one's own professional competencies. Professional judgement develops as experience is gained. In the early professional stages, tasks are more structured and require a level of minor professional judgement. Over time, the responsibility of professional accountants on more complex decisions leads to higher ambiguity. Without a doubt, the experience provides greater comfort in complex decision-making, in keeping with the principles of Social Cognitive Theory. The experience leads to better assessments of the risk of significant errors [44,55], which determines greater control of the activities and leads to highly stimulating work when personal skills are applied to help solve complex situations. Finally, because experience is gained when a customer increases knowledge about such situations [56,57], improving control over activities and diluting the negative effects of work overload may result in the quality of the work of the professional accountant [58].

## *2.3. Social Support*

Several authors believe that quality relations between the accountancy firms and their professionals develop more intensely when they perceived a fair deal and when they feel supported by the organization, which reduces burnout and intention to leave the organization [19,22].

Collectivism exerts a positive influence on the level of well-being of professional accountants, which is measured by its three components: Job satisfaction, work-life balance and life satisfaction [18]. For these authors, as the engagements become more complex, professional accountants develop a feeling of belonging to the work and a spirit of team-oriented organization. In this context, the behaviour of superiors is influential, since they create an organizational culture, which defines what practices are encouraged and desired by the firm. Thus, if superiors expressly and honestly reject the practices that generate stress (such as the underreporting the hours spent in completing work), subordinates feel that their stress levels are alleviated.

In this sense, there is a negative relationship between job autonomy and counterproductive behaviours, an effect that is compensated for and reversed by a set of factors, among which perceived organizational support stands out [54]. This circumstance suggests that the negative consequences associated with job autonomy are mitigated in organizations that promote positive attitudes among their employees. In addition, firms that promote values and ethical behaviour increase the level of socialization of its professionals, significantly reducing dysfunctional practices that could arise from time pressures [45].

Social support depends greatly on one's superiors. The style of leadership of these superiors has a direct effect on the performance of teams and in superior-subordinate relations, even in relations between the members of the team. Team performance improves when superiors stimulate innovation, serve the personal needs of team members, offer positive reinforcement and conform to the budgets schedules [59]. More recently, in an investigation on accountants, leaders who promote a strong team culture achieve smoother communication and greater cohesion among members [60].

Feelings emerge in opposite directions when subordinates do not feel supported by their immediate supervisor. This is something that happens all too often in accountancy firms due to the feeling of fear that is cultivated more or less informally with the intention of stimulating monitoring, promoting self-improvement, mitigating the anaesthetizing effect of habit and maintaining reputation [31]. This feeling is more unusual because auditors are accountable in more instances and when more complex tasks become especially intense [51].
