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Journals / Muhasebe ve Vergi Uygulamaları Dergisi / 2026 / Sayı: 19

The Effects on Employee Performance of Accounting Professionals’ Work Overload and Work-Related Strain Level

Muhasebe Meslek Mensuplarının Aşırı İş Yükü ve İşe Bağlı Gerginlik Düzeyinin Çalışan Performansı Üzerindeki Etkisi

Işık Altunal(DUMLUPINAR ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, İŞLETME BÖLÜMÜ, İŞLETME PR.)0000-0003-0659-3591
Ali Altınbay(DUMLUPINAR ÜNİVERSİTESİ, DUMLUPINAR MESLEK YÜKSEKOKULU, İKTİSADİ VE İDARİ PROGRAMLAR BÖLÜMÜ, İŞLETMECİLİK PR.)0000-0003-3128-0669
Pages
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Publication Date
2026-07-21
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In conclusion, balancing workload and supporting the psychological well-being of accounting professionals play a critical role in improving performance.

📌 3 Key Takeaways

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Objective & Hypothesis:This research aims to examine the impact of work overload and work-related strain levels on individual employee performance among accounting professionals.
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Key Findings & Data:The research was conducted using data from 397 accounting professionals operating in Ankara, and structural equation modeling was used in the analyses.
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Conclusion & Impact:In conclusion, balancing workload and supporting the psychological well-being of accounting professionals play a critical role in improving performance.
🔬Design:Modeling & Simulation
📍Scope:Comprehensive Sample
⚙️Variables:Muhasebe Meslek Mensubu · İşe Bağlı Gerginlik · Aşırı İş Yükü

Abstract

This research aims to examine the impact of work overload and work-related strain levels on individual employee performance among accounting professionals. The research was conducted using data from 397 accounting professionals operating in Ankara, and structural equation modeling was used in the analyses. The findings show that work overload significantly increases work-related strain; both work overload and work-related strain have negative and significant effects on employee performance. Furthermore, it was determined that work-related strain plays a mediating role in the relationship between work overload and employee performance. This result reveals that work overload affects employee performance not only directly but also indirectly through the psychological strain experienced by accounting professionals. Demographic analyses show that younger, single, and less experienced accounting professionals have higher levels of workload and strain, which are associated with lower performance. The findings are consistent with existing literature and emphasize the importance of psychological factors in the relationship between work overload and employee performance. In conclusion, balancing workload and supporting the psychological well-being of accounting professionals play a critical role in improving performance.

Özet

Araştırma, muhasebe meslek mensuplarının aşırı iş yükü ve işe bağlı gerginlik düzeylerinin bireysel iş performansı üzerindeki etkisini incelemeyi amaçlamaktadır. Araştırma, Ankara’da faaliyet gösteren 397 muhasebe meslek mensubundan elde edilen verilerle gerçekleştirilmiş ve analizlerde yapısal eşitlik modellemesi kullanılmıştır. Elde edilen bulgular, aşırı iş yükünün işe bağlı gerginliği anlamlı biçimde artırdığını; hem aşırı iş yükünün hem de işe bağlı gerginliğin çalışan performansı üzerinde negatif yönlü ve anlamlı etkilere sahip olduğunu göstermektedir. Ayrıca, işe bağlı gerginliğin aşırı iş yükü ile çalışan performansı arasındaki ilişkide aracılık rolü üstlendiği tespit edilmiştir. Bu sonuç, aşırı iş yükünün çalışan performansını yalnızca doğrudan değil, aynı zamanda muhasebe meslek mensuplarının yaşadığı psikolojik gerilim üzerinden dolaylı olarak da etkilediğini ortaya koymaktadır. Demografik analizler, genç, bekar ve daha az deneyime sahip muhasebe meslek mensuplarının daha yüksek iş yükü ve gerginlik düzeyine, buna karşılık daha düşük performansa sahip olduklarını göstermektedir. Bulgular, mevcut literatürle tutarlılık sergilemekte olup iş yükü ile performans arasındaki ilişkide psikolojik unsurların önemini vurgulamaktadır. Sonuç olarak, muhasebe meslek mensuplarının iş yükünün dengelenmesi ve psikolojik iyi oluşlarının desteklenmesi, performansın artırılmasında kritik bir rol oynamaktadır.

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Cite This Article

Altunal, I., Altınbay, A. (2026). The Effects on Employee Performance of Accounting Professionals’ Work Overload and Work-Related Strain Level. Muhasebe ve Vergi Uygulamaları Dergisi, Sayı: 19. https://doi.org/10.29067/muvu.1704210

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