**7. Conclusions**

Scarce studies have explored the main effects and multiplicative model in relation to the perceived occupational health of professional accountants. The Job Demand-Control and Job Demand-Control-Support (JDCS) models adopted in this article are an appropriate theoretical framework to analyze the relationship between the characteristics of labor and occupational health.

In conclusion, the obtained results confirm the relationship between certain stress factors that affect the health of the accountants, as well as the direct effect that has the recognition of superiors in occupational health. Additionally, the results highlight the moderating effect of professional development and the support of superiors on the job's demands.

The implications of these findings could assist human resource managers in facilitating, to some extent, good social relationships amongst accountants.

**Author Contributions:** For research articles with several authors, a short paragraph specifying their individual contributions must be provided. The following statements should be used "Conceptualization, H.M.-S., A.A.-M. and J.J.D.P.-A.; Methodology, F.F.-N.; Software, F.F.-N.; Validation, F.F.-N.; Formal Analysis, H.M.-S., A.A.-M.; Investigation, H.M.-S., A.A.-M. and J.J.D.P.-A.; Resources, H.M.-S. and J.J.D.P.-A.; Data Curation, A.A.-M. and J.J.D.P.-A. Writing-Original Draft Preparation, J.J.D.P.-A.; Writing-Review & Editing, H.M.-S. and A.A.-M.; Visualization, H.M.-S. and A.A.-M.; Supervision, H.M.-S. and A.A.-M. and F.F.-N.; Project Administration, A.A.-M.; Funding Acquisition, N/A", please turn to the CRediT taxonomy for the term explanation. Authorship must be limited to those who have contributed substantially to the work reported.

**Funding:** This research received no external funding.

**Acknowledgments:** We thank Eurofound for providing the data set for this research. Reference [60], European Working Conditions Survey Integrated Data File, 1991–2015, [data collection], UK Data Service. SN: 7363, https://doi.org/10.5255/UKDA-SN-7363-4.

**Conflicts of Interest:** The authors declare no conflict of interest.
