The relationship between the Perceived Workload. And the Withdrawal Intentions of Portuguese Young Auditors

      Аннотация: This study examines how perceived workload influences Portuguese young auditors’ withdrawal intentions from the job, the organization and occupation. Furthermore, the practice of a hobby is suggested as a moderator. Data was collected through a questionnaire delivered to a national sample of auditors, constituted by 138 Portuguese young auditors from several international auditing firms operating in Portugal. To test the hypotheses, stepwise Multiple regression analyses were performed. The results indicate that perceived mental and time pressure are the most experienced workload factors among Portuguese young auditors, but perceived frustration was the main predictor of the three withdrawal intentions. Hobby practice showed a significant association with the job and organization withdrawal intentions, possibly functioning as a buffer, even though perceived workload superimposed. The items which expressed “thinking of quitting” were higher rated than the ones which expressed “real actions for changing their current situations” (intent to search and intent to quit). Not all workload dimensions are considered significant for each one of the withdrawal intentions types.

Ключевые слова: perceived workload, Withdrawal Intentions, portuguese auditors