Purpose As exhaustion is a core dimension of job burnout, the purpose of this paper is to demonstrate that individual perceptions of supervisor conflict management style (collaborative, dominating and avoidant) are antecedents of role stressors (role conflict, role ambiguity and role overload) in public accounting exhaustion. Design/methodology/approach Survey results from a sample of 208 public accountants from six firms in upstate New York are used to test the conceptual model using regression and mediation techniques. Findings The findings indicate that perceptions of collaborative and dominating conflict management styles are important antecedents to the role stressors that precede exhaustion in public accounting. The findings also indicate that collaborative and dominating management styles have an indirect effect on exhaustion through both role conflict and role overload. Research limitations/implications The sample was taken from six accounting firms in one geographic area of the USA and may not be representative of all public accountants. As a result, generalizability may be limited. Theoretical implications include expansion of the existing public accounting exhaustion model to incorporate individual perceptions of conflict management styles as antecedents to role stressors, and consequently to demonstrate the indirect effects of these conflict management styles on exhaustion. Practical implications This study’s findings provide practitioners with insight regarding conflict management styles, specifically which ones have a positive versus negative effect on role stressors. This can be considered in hiring, training and promotion decisions in firms’ efforts to reduce exhaustion. Originality/value This augmentation of the existing public accounting exhaustion model is unique, as prior research has not examined individual perceptions of conflict management style. This not only enriches the model but also is actionable by public accounting firms seeking to mitigate exhaustion.

中文翻译：

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公共会计中的冲突管理方式和穷竭

目的由于精疲力竭是工作倦怠的核心因素，本文的目的是证明个人对主管冲突管理方式（协作，支配和回避）的看法是角色压力源（角色冲突，角色歧义和角色超负荷）的先决条件。公共会计用尽。设计/方法学/方法来自纽约州北部六家公司的208名会计师的抽样调查结果用于通过回归和中介技术测试概念模型。调查结果调查结果表明，对协作和支配冲突管理方式的理解是在公共会计精疲力尽之前施加压力的重要先决条件。研究结果还表明，协作和主导的管理风格会通过角色冲突和角色超载对疲惫产生间接影响。研究的局限性/意义本样本取自美国一个地理区域内的六家会计师事务所，可能并不代表所有公共会计师。结果，可推广性可能受到限制。从理论上讲，这包括扩展现有的公共会计用尽模型，以将个人对冲突管理方式的理解作为角色压力源的先决条件，从而证明这些冲突管理方式对用尽的间接影响。实际意义该研究的发现为从业人员提供了有关冲突管理风格的见解，特别是哪些对角色压力源有正面影响还是负面影响。可以在企业减少疲劳的努力的雇用，培训和晋升决策中考虑这一点。原创性/价值对现有公共会计用尽模型的这种增强是独特的，因为先前的研究并未检查个人对冲突管理风格的看法。这不仅丰富了模型，而且对于寻求减轻疲劳的公共会计师事务所也可以采取行动。