Women Accountants and Wellbeing
基于资源保存理论，研究非正式组织实践（角色自主、心理安全、主管支持、组织文化）如何提升女性会计师的心理资源（幸福感），并影响敬业度与倦怠。调查发现主管支持和心理安全对幸福感至关重要，且四大工作、有孩子或35岁以上女性风险更高。
SYNOPSIS Women accountants continue to face numerous gendered barriers that challenge their ability to thrive. This study operationalizes a theoretical model grounded in conservation of resources theory to investigate the mechanisms through which women accountants’ psychological resources (wellbeing) are enhanced through informal organizational practices (role autonomy, psychological safety, supervisory support, organizational culture) and their relationship with organizational outcomes (engagement, burnout). Our survey findings highlight the crucial roles of supervisory support and psychological safety in boosting wellbeing. An organizational culture that fosters interpersonal trust also contributes positively. We emphasize the importance of wellbeing in reducing burnout and increasing engagement for women accountants. Our study identifies higher risk dimensions for women’s wellbeing, such as working in Big 4, having children, or being over 35. This research enhances our understanding of how psychological resources influence organizational outcomes, and stresses the significance of informal practices in supporting women accountants to thrive in a gendered profession. JEL Classifications: M41; L20; I31; I10.