The Impact of Emotional Labor and Job Stress on the Job Burnout in the Digital Era : Focusing on Staff Accountants

디지털시대 세무대리인의 정서노동과 직무스트레스가 직무탈진에 미치는 영향

  • Shin, Yong-Jae (Dept. of Business Administration, Hankyong National University) ;
  • Lee, Shin-Nam (Dept. of Tax & Accounting, Hyupsung University)
  • 신용재 (국립한경대학교 경영학과) ;
  • 이신남 (협성대학교 세무회계학과)
  • Received : 2014.12.16
  • Accepted : 2015.02.20
  • Published : 2015.02.28


This study is to examine the relationships between emotional labor, job stress, and job burnout of staff accountants. The results of the analysis are as follows. First, frequency of emotional display has a negative impact on job stress, but emotional dissonance is not associated with job stress statistically. And all types of emotional labor(emotional display, emotional variety, emotional dissonance) have no significant effects on job burnout. Second, all types of emotional labor have no significant impacts on job burnout. Third, full mediation by job stress is proved in the relations between frequency of emotional display and job burnout and between emotional variety and job burnout. But emotional labor doesn't directly impact on job burnout but it influences job burnout via job stress indirectly. These results provide a meaningful framework and theoretical basis for future research on emotional labor, job stress, and job burnout.


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