Abstract:

The contemporary work environment of accounting professionals is undergoing dynamic transformation driven by the ongoing digitalization of accounting processes, frequent regulatory changes, and increasing stakeholder expectations regarding the quality and reliability of financial information. These developments have led to growing job demands and intensified occupational stressors, which may contribute to the development of occupational burnout. The aim of this article is to identify and analyze the contemporary determinants of occupational burnout among accountants, with particular emphasis on organizational, psychosocial, and technological factors. The study adopts a narrative literature review approach based on a critical analysis of both national and international scientific publications addressing occupational burnout, with particular attention to empirical research conducted among accounting professionals. The paper discusses the evolution of the occupational burnout concept, reviews the major theoretical models explaining its underlying mechanisms, and synthesizes empirical findings concerning burnout risk factors in the accounting profession. The analysis indicates that the principal determinants of occupational burnout include excessive workload, time pressure, role conflict and role ambiguity, insufficient organizational support, effort–reward imbalance, as well as challenges associated with the digital transformation of accounting. The findings also highlight the importance of organizational interventions aimed at enhancing employee well-being, fostering a supportive organizational culture, and designing work environments that mitigate the impact of chronic occupational stressors. The study concludes that effective prevention of occupational burnout requires a comprehensive approach integrating human resource management practices, work organization, and continuous professional development to support the long-term well-being and performance of accounting professionals.