*Article* **Effect of a Job Demand-Control-Social Support Model on Accounting Professionals' Health Perception**

**José Joaquín Del Pozo-Antúnez 1, Antonio Ariza-Montes 2,3,\* , Francisco Fernández-Navarro <sup>4</sup> and Horacio Molina-Sánchez <sup>1</sup>**


Received: 23 September 2018; Accepted: 27 October 2018; Published: 1 November 2018

**Abstract:** The Job Demand-Control and Job Demand-Control-Support (JDCS) models constitute the theoretical approaches used to analyze the relationship between the characteristics of labor and occupational health. Few studies have investigated the main effects and multiplicative model in relation to the perceived occupational health of professional accountants. Accountants are subject to various types of pressure in performing their work; this pressure influences their health and, ultimately, their ability to perform a job well. The objective of this study is to investigate the effects of job demands on the occupational health of 739 accountants, as well as the role of the moderator that internal resources (locus of control) and external resources (social support) have in occupational health. The proposed hypotheses are tested by applying different models of neural networks using the algorithm of the Extreme Learning Machine. The results confirm the relationship between certain stress factors that affect the health of the accountants, as well as the direct effect that the recognition of superiors in occupational health has. Additionally, the results highlight the moderating effect of professional development and the support of superiors on the job's demands.

**Keywords:** Perceived Occupational Health (POH); Job Demands-Control-Social Support (JD-R) model; professional accountants
