**2. Theoretical Framework and Hypothesis Development**

This work deals with the study of the health of accountants based on a theoretical framework that uses the Job Demand-Control-Support (JDCS) model formulated by References [5–7]. Different authors have used this model to explain the effect of the job demands on occupational health [27–29].

The general formulation of the JDCS model states that job demands cause a strain. However, it may moderate (or intensify) depending on the degree of control that the employee has on their work and the social support available (see Figure 1).

Job control involves the employees' ability to organize their work and adopt their own initiatives. This perspective would have to be considered a double dimension of the work. On the one hand, the axis of the strain warns that jobs with high demands and low autonomy generate more strain, as opposed to jobs with low demands and high control, where the level of strain would be small. On the other hand, the axis of learning suggests that there is a type of challenging job with a favorable environment for career development when demands are high but also has a high degree of autonomy and implementation of their skills, as is possibly the case of this research.

The model proposed by Reference [5] originally contains two hypotheses. First, the strain hypothesis suggests that demanding activities with low control increase the risk of worker well-being, which is the effect of an additive and multiplicative character. Second, the buffer hypothesis emphasizes a character moderator that exerts job control on the relationship of job demand-strain. According to Reference [30], the two scenarios are not alternatives but are complementary, resulting in an extension of the hypothesis of the voltage buffer hypothesis.

As indicated above, in an extension of the original model, Reference [6] incorporated a second buffer factor of the job demands: Social support for both co-workers and supervisors. Given that the nature of the work of the accountants is based on teamwork, the dimension of social support in this context is a particularly relevant research framework.

**Figure 1.** Model of Job Demand-Control-Support (JDCS) applied to the work of accountants.
