Over the last ten years, the literature on accounting practice has
evidenced a persistent number of articles that draw attention to the
existence and consequence of work-related stress. Typified by those that
say they thrive on it, stress, by itself, is not always a negative
condition. Unlike stress, burnout is believed to have only dysfunctional
consequences for the behavioral performance and psychological well-being
of accounting professionals. For instance, it is reported that burnout
symptoms occur in public accounting (Rose, 1983; Sanders, 1998),
internal auditing (Kusel and Deyoub, 1983), and management accounting
(Journal of Accountancy, 1984; Figler, 1980).
Despite the acknowledgment of burnout in the practitioner
literature, the focus of academic research has largely continued to be
on role stress. For the most part, the connection between stress, life
enjoyment, career success, health and withdrawal from organizational
participation has been articulated as the motivation to study role
conflict and ambiguity in accounting organizations (Senatra, 1980;
Collins and Killough, 1992; Haskins et al., 1990). These studies have
produced a body of conflicting results. This could be because the source
of negative results, job burnout, has not been theorized or measured by
For many years, only two primarily descriptive unpublished papers
studied accountant burnout on an explicit basis. These studies produced
mixed evidence associating burnout with gender, family, and work
concerns. Sweeney and Summers (2002) show that the burnout experienced
in public accounting increases during the busy season. More generally,
Fogarty et al. (2000) produced evidence that burnout should be
considered as a mediating variable between role stress and traditional
behavioral outcomes. Notwithstanding the recent increase in academic
attention, there still remains a paucity of work on the topic for the
This article aims to fill the preceding gaps in the literature. It
draws upon studies in fields such as occupational health and applied
psychology to argue for a place for the burnout construct that is
distinctive from other aspects of job/role stress. This leads to a set
of hypotheses that places burnout as an endogenous condition in a model
of behavioral and attitudinal consequences. A second section describes
the empirical study in which data were collected from internal auditors.
The next section provides evidence that both the psychological
inclinations of individuals and their cognitive assessment of their
skills affect their inclinations to burnout. The final section discusses
the results, clarifies implications, and acknowledges limitations.
Literature Review and Hypothesis Development
Burnout describes a specific psychological condition in which
people suffer emotional exhaustion, experience a lack of personal
accomplishment, and tend to depersonalize others (Freudenberger, 1974).
The occupational health and applied psychology literature has
established a domain for the burnout construct, validated its
measurement, and legitimated the study of its causes and consequences
(Lee and Ashforth, 1996). The consensus in this literature is that
burnout tendencies involve a psychological condition characterized by
three interrelated symptoms (see Shirom, 1989). First, emotional
exhaustion is evidenced by feelings of depleted energy and related
sensations as a result of excessive psychoemotional demands. These
excessive demands stem from work tasks that require innovative and
creative solutions, and are most prominent in an environment of time
pressure or related to matters of great consequence (Jackson et al.,
1986). Second, reduced personal accomplishment entails attributions of
inefficacy, low motivation and reduced self-esteem. Often these
conditions are associated with the belief that future efforts will not
be worthwhile because past efforts have repeatedly failed to produce
desired results (Abramson et al., 1978). Depersonalization, the third
dimension of burnout, is the tendency to dehumanize others, often
through a cynical, callous, and uncaring attitude. Treating others as if
they were objects occurs as a part of this burnout condition. Each
burnout symptom is a distinct psychological condition with its own
unique pattern of antecedent relationships with role stressors and
consequential influences on job outcomes.
Direct Effects of Burnout Tendencies on Job Outcomes
A large body of literature outside the accounting domain has
documented the consequences of burnout. In reviews and meta-analysis of
this literature, Lee and Ashforth (1993, 1996) and Cordes and Dougherty
(1993) conclude that burnout has often been associated with diminished
levels of performance. Burnedout individuals stop taking the usual
degree of care in their work and, as a result, lower quality is
Job satisfaction is an important consequence of burnout (Maslach,
1982, 2001; Wolpin and Greenglass, 1991). Accountants caught in a
burnout syndrome generally view the organization in adversarial terms
and tend to psychologically withdraw from it. Emotionally exhausted
professionals who view others in a detached and callous manner, and who
do not feel their job provides them a meaningful sense of
accomplishment, tend to withdraw from the organization (Maslach, 1982).
Initially, this withdrawal may take the form of absenteeism, physical
isolation, and extended breaks, as the employee avoids contact with
organizational members and clients (Hellriegal and White, 1973; Gaertner
et al., 1987). This contrasts dramatically with employees that have a
high level of organizational commitment. Accountants that are burned-out
exhibit lower affective organizational commitment and job satisfaction
(Fogarty et al., 2000).
The general direction of this work establishes the dysfunctional
consequences of burnout. Accountants have been shown to share the
burnout problem with many other occupations that have a high level of
contact with other people. Because the burnout problem exists, a search
for its antecedents represents the next step towards a more complete
appreciation of its role in a work environment, including potential
steps to reduce it.
Antecedents of Burnout
The search for the sources of burnout tendencies recognizes that
both psychological and behavioral attributes need to be involved.
Burnout is located in the mental processes of individuals as they map
onto the objectives of the organization. The meaningfulness of work must
be considered both at the level where it is performed and within the
organization in which it takes place.
Rotter (1966) developed and labeled a construct called locus of
control. Simply put, there is a distinction between individuals who
believe they control their own destiny and are in charge of the course
of their lives and those that believe that conditions and events outside
of their control greatly influence their lives. The difference between
these types, internals and externals, produces a variation that has
proven quite robust over the succeeding decades. Despite some reasons to
question its cross-cultural validity (Smith et al., 1995), researchers
continue to use it as an important personality trait measure.
Locus of control has been used to help explain work-related stress.
People with an internal locus of control are less likely to experience
high levels of stress, as well as the outcomes associated with stress
(e.g., Hendrix, 1989; Rahim and Psenicka, 1996). External locus of
control individuals are thought to be more vulnerable to stress (Clarke,
1995), as well as more likely to perceive certain events as stressful
(Bernardi, 1997). Utilizing the conceptual overlap between burnout and
job role stressors (e.g., role conflict, role ambiguity), it is likely
that locus of control would also be related to burnout.
The locus of control concept has also been studied in conjunction
with the personal ability to establish and0 achieve goals (see Von
Bergen, 1995). This suggests that the reduced personal accomplishment
aspect of burnout may also be similarly involved (see also Gul et al.,
1994). However, the research has not addressed emotional exhaustion or
depersonalization with specificity. Locus of control involves a network
of similar social psychological dimensions in which it moderates the
relationship between certain types of stress and psychiatric symptoms
(e.g., Rahim and Psenicka, 1996; Rahim, 1997). The external locus of
control can be expected to be associated with a more profound
hopelessness and loss of self-efficacy to reverse adversity (Rose et at,
1996; Luzzo and Ward, 1995).
[H.sub.1]: Internal auditors with an internal locus of control will
experience lower levels of emotional exhaustion ([H.sub.1a]), less
pronounced reduced personal accomplishment ([H.sub.1b]), and less
The last ten years have been a decade of great change for internal
auditing. The outsourcing of the function, primarily to public
accounting firms, was estimated to be a 300 billion dollar market
(Matos, 1999). Internal auditing, a costly endeavor that increasingly
must change its techniques and justify its value, has proven to be a
good focus for outsourcing and co-sourcing activities (Thomas and
Parish, 1999). The threat to internal auditor jobs will continue despite
the new risks created (Journal of Accountancy, 1998; Berton, 1996).
In the aftermath of Enron and with the passage of the
Sarbanes-Oxley Act of 2002 (Sarbanes-Oxley), internal auditing continues
to be in flux. For example, Sarbanes-Oxley (Section 404) specifies
management's responsibilities for internal controls over financial
reporting and requires an annual report on internal controls by
management. The requirements of Sarbanes-Oxley are causing a rapid shift
to an increased focus on internal controls and compliance work, along
with a potential decrease in operational auditing (e.g., Harrington,
2003; Koller, 2003) and changes in the needed skill set of internal
auditors (Aldhizer et al., 2003). A host of new software tools has
emerged to manage and document the work associated with Sarbanes-Oxley
The continued development of information technologies, coupled with
changes in the focus of the work of internal auditors, has placed an
increased emphasis on job skills of individual auditors. Auditors
skilled in the use of these new techniques, and the new approaches they
facilitate, have come to the forefront of the profession. Workers that
possess better skills may find themselves less stressed by their jobs.
Jobs that present demands beyond those that people are prepared to
deliver provide likely causes for health deterioration (Caplan et al.,
1975; Leiter and Maslach, 2000a). Workers with skills that fit the
requisites of their jobs may also more naturally work within the context
of work groups and other organizationally-defined expectations, thus
avoiding burnout (Lee and Ashforth, 1991). In these ways, skills are not
just important in a technical sense, but also in a social psychological
[H.sub.2]: Internal auditors with better skills will report lower
levels of emotional exhaustion ([H.sub.2a]), less pronounced reduced
personal accomplishment ([H.sub.2b]), and less depersonalization
Organizational trust has been given increased academic attention in
recent years (Kramer, 1999). Organizational trust is a key element of an
implicit psychological contract with employees wherein employees receive
some assurance of security in exchange for their commitment (Kulnert and
Vance, 1992). This, in turn, implies adequate levels of justice,
managerial competence, and constancy (Mishra and Spreitzer, 1998;
Jacobson, 1991; Hartley, 1991).
Organizational trust is believed to be important to the success of
the entity, primarily because it is linked to the level of employee
effort (Gilbert and Tang, 1998; Heffes, 1999). In an era of downsizing
and reorganizing, the traditional bases for organizational trust may
have eroded (Hichok, 1998), creating a potential for a downward spiral
of confidence (Van Vuuren et al., 1991). Once lost, organizational trust
proves difficult to recover (Todd et al., 1996).
A deficiency of organizational trust may create an environment for
burnout tendencies to thrive. If the individual believes that the
organization cannot be trusted, the emotional stake that allows the
employee to persevere is not present (Rousseau et al., 1998). Although
no study has explicitly found such an effect, the link between
organization trust and commitment, found by Pasewark and Strawser
(1996), suggests the potential for a connection with burnout.
[H.sub.3]: Internal auditors with higher levels of organizational
trust will report lower levels of emotional exhaustion ([H.sub.3a]),
less pronounced reduced personal accomplishment ([H.sub.3b]), and less
A sample of internal auditors was attained through the cooperation
of 23 organizations in a diverse number of industries with offices in
the Midwest United States. This work was facilitated with the
cooperation of the local chapter of the Institute of Internal Auditors.
Participating firms were provided with questionnaires, which they
distributed to their internal auditor staff along with a cover letter
from the researchers encouraging participation. Completed questionnaires
were mailed directly to one of the researchers. Confidentiality was
promised as a condition of participation.
Internal auditing represents the segment of the accounting
profession that is least represented, for its size, in the academic
literature. Internal auditors are a valuable focus for a study of the
antecedents of burnout for several reasons. First, as suggested above,
internal auditing is undergoing radical organizational reconfiguration.
Internal auditors must assess the direct impact of change, including the
uncertainty of the organization's commitment to the internal
auditors themselves. Second, the skills of internal auditors provide a
fertile source of behavioral consequence. The several career tracks that
lead to internal auditing make for a diverse set of abilities that might
have psychological importance. Third, the role stress of internal
auditing is less likely than public accounting to be distorted by
seasonality (see Sweeney and Summers, 2002).
The three burnout tendency constructs were measured using items
drawn from the Maslach Burnout Inventory (Shirom, 1989; Rafferty et al.,
1986). The original scale contained twenty-two items that were divided
across three sub-factors corresponding to the burnout dimensions. A
revision of this instrument by Golembiewski et al. (1983) abandoned the
original attempt to use duplicate items to separate frequency and
intensity evaluations in favor of unified Likert-scaled items. Singh et
al. (1994), building on the theoretical propositions of Leiter and
Maslach (1988) and others, proposed a multidimensional role-specific
burnout (MROB) measure that used 24 items to span the three conceptual
dimensions of burnout and four target role senders (i.e., immediate
supervisor, top management, co-workers and customers). This scale allows
the three burnout factors unique to particular members of the role set
to be identified, thereby elaborating the utility of the burnout
measurement. Enhanced psychometric properties for the MROB were offered
in that study. Internal auditors also must communicate with, and relate
to, various internal departments and locations that serve different
functions in the organization. Some internal auditors also work with
external auditors and, at higher levels, may communicate with audit
committees. Because internal auditors act in these boundary-spanning
roles, this study utilized the MROB scale. A seven-point Likert rating
scale was employed and the items were slightly modified to be relevant
to accounting professionals.
Organizational trust was measured with two items. One of these was
borrowed from the literature (Ashford et al., 1989) and taps into the
general issue of organizational beneficence. This study seeks to expand
the measurement of this area with a separate question pertaining to the
extent of trust in top management.
A four-item, self-designed scale was used to measure critical
internal audit skills in modern organizations. The scale is intended to
capture the expertise and knowledge in several areas of internal audit
practice. Specific items refer to computer applications, information
systems, auditing procedures and approaches, and business processes
Locus of control has been the target of extensive measurement
refinement over the years. Following the identification of multiple
facets of the Rotter (1966) scale, alternative instruments have been
proposed. Spector (1988) proposed the Modified Work Locus of Control
Scale to eliminate some of the divergent elements from consideration.
The favorable psychometric properties of this instrument (Gupchup and
Wolfgang, 1997; Hau, 1995) recommend this 20item Likert-scaled
instrument for use.
Data Analysis Methods
The advantages of the structure of the hypotheses are that they
form a unified model of effects. This lends itself to latent variable
structural equation (LVSE) analysis techniques. This method has gained
considerable popularity in the social sciences literatures (Bentler and
Dudgeon, 1996) and has attracted the attention of accounting researchers
(e.g., Gregson, 1992; Poznanski and Bline, 1997). The LVSE method offers
the ability of correcting for measurement error and simultaneously
estimating the modeled path coefficients. This produces coefficients
with unbiased and minimal variance and contextualizes the test of
specific hypotheses within a model that can itself be evaluated using a
variety of fit statistics. This study employs AMOS 4.0, one of several
specific software packages that employ LVSE analysis.
In order to reduce measurement error, most of the multi-item scales
used to measure constructs were compressed into smaller (usually
twoitem) scales. This was done by randomly sorting the measured items
into two or more groups to form the reduced items used in the analysis.
A total of 298 questionnaires were received, representing an 81.6%
response rate. Seven were found incomplete or otherwise unusable, and
were deleted from consideration. The response rate that was achieved was
much higher than recent accounting burnout studies (e.g., Fogarty et
al., 2000) and other studies of internal auditors (e.g., Harrell et al.,
1989; Pei and Davis, 1989). No systematic response bias was detected
using tests recommended by Oppenheim (1966).
Demographic information about the sample is contained in Table 1.
The sample was slightly more female (59%) than male. Almost two-thirds
of the sample had a bachelor's degree as their highest educational
credential. The average time in the practice of internal auditing was
7.1 years, and nearly 30 percent of the sample had more than 10 years of
experience. The sample was approximately equally distributed over three
job responsibility levels.
Table 2 summarizes the key descriptive statistics for the
constructs under study. It shows the number of measured items, the Alpha
levels, means, and dispersion statistics. As shown by the close match
between the original and the reduced columns, the compression procedure
has done little to alter the data that will be analyzed for hypothesis
testing. Each of the measures utilized in the study has acceptable
reliability and nomological validity. Cronbach's alpha reliability,
an index of internal consistency of a measure, exceeds the 0.70
benchmark for each measure utilized (Nunnally, 1967). In addition, for
the self-designed skills variable, the squared multiple correlation by
item ranged from .2645 to .5249 and the item means ranged from 4.73 to
Correlations for the variables are shown in Table 3. The burnout
dimensions correlate positively (p < .01) among themselves (values
ranging from .42 to .63). Taken together, this suggests that burnout and
other measures captured in this study are a reasonable foundation for
studying the antecedents of burnout tendencies among these accounting
The model was first evaluated using the relationships hypothesized.
The model was then revised by deleting any paths that were not
significant (p > .05) and adding paths that were not hypothesized but
were significant (p [less than or equal to] .05). The resulting
empirical model is presented in Figure I. Overall fit statistics reveal
that the proposed model fits the data from accounting professionals
reasonably well. The chi-square ratio is 2.33. Good fitting models
evidence ratios of 5.0 or less (Wheaton et al., 1977). The various
measures of relative and absolute fit index (ranging from 0 to 1, with 0
implying poor fit and 1 indicating perfect fit)--including the
goodness-of-fit (GFI), the normed fit (NFI), and the comparative fit
(CFI) indices--exceed .90, the usual threshold of a well-fitting model
(Bentler, 1990). The adjusted goodness-of-fit index (AGFI), only
slightly below this standard, reflects the relatively large number of
parameters in the model. In sum, the proposed model of burnout and its
antecedents in Figure I are an acceptable and reasonable portrayal of
the data and serve as a sound basis for interpreting the specific
[FIGURE I OMITTED]
Test of Hypotheses
The estimated maximum likelihood structural coefficients of the
model are graphically displayed in Figure I and provide general support
for the hypotheses. Consistent with Hypothesis 1, the locus of control
has a significant negative influence on all three dimensions of burnout.
Internal auditors who evidence less burnout symptoms tend to have an
internal locus of control. Hypothesis 1 is confirmed for all three
Hypothesis 2 suggests a negative relationship between perceived
skills and the burnout dimensions. Hypothesis 2 is confirmed with
regards to reduced personal accomplishment. However, as indicated by the
absence of a path on Figure I, perceived personal skills and emotional
exhaustion are not related. Similarly, there is no significant
relationship between perceived personal skills and depersonalization.
With regard to these two elements of burnout, Hypothesis 2 is not
The negative relationship between organizational trust and burnout
in Hypothesis 3 was supported. Figure I includes a significant negative
association between organizational trust and both emotional exhaustion
and depersonalization. On the other hand, organizational trust fails to
be directly associated with reduced personal accomplishment for internal
In sum, the test results support most of the elements of Hypotheses
1-3. Of the nine total effects anticipated (3 antecedents x 3 burnout
dimensions), six are significant at p < .01. Burnout has powerful
antecedents of psychological, behavioral, and organizational types for
internal auditors. This research was able to partially anticipate the
unique pattern of antecedents of burnout for internal auditors.
Latent variable structural equations analysis makes it possible to
discover unhypothesized effects as part of identifying the best model of
the variance in the data. In this research, this effort was also
facilitated by the distinction between an organizational-level construct
and those that occur at the individual level.
The most prominent unhypothesized finding is the significant
relationship between organizational trust and each of the other two
antecedent constructs. Internal auditors that have higher organizational
trust also perceived themselves to possess better skills (p < .05).
Internal auditors that have higher levels of organizational trust are
more likely to possess an internal locus of control. These connections
provide confirmation of the ways that organizational trust is converted
into psychologically meaningful results for individuals.
Figure I also shows a significant (p < .05) relationship between
the psychological and the behavioral constructs at the individual level.
Internal auditors that possess a deeper and more appropriate skill set
tend to have an internal locus of control. Lastly, the three dimensions
of burnout appear to be internally related. Specifically, emotional
exhaustion appears to be an antecedent of depersonalization (p <
.01). In turn, depersonalization triggers reduced personal
The purpose of this study has been to provide evidence of the
burnout tendencies construct of accounting professionals and to test a
model of burnout's antecedents. The antecedents of burnout can be
divided into individual-level attributes and organizational-level
influences. As a result of the empirical work, a model of antecedents
and a structured relationship of burnout dimensions are offered.
The Effect of Individual-Level Attributes on Burnout
Starting from the observation that burnout tendencies have a
consistent, significant, and dysfunctional influence on the traditional
outcomes of job performance, job satisfaction, affective organizational
commitment, and external turnover intention (Fogarry et al., 2000), the
search for antecedents becomes an important inquiry. Simply put, we need
to understand what leads to internal auditor burnout.
Locus of control proved the single most important antecedent of the
three burnout dimensions. It is the only construct that worked as
predicted by being significant in the explanation of all three burnout
dimensions. There appears to be no substitute for the fortitude of
individual personality as a buffer against stressful conditions.
The use of a skills variable breaks new ground in the literature.
It was devised because of the increased use of technology and expanded
expectations for internal auditors. Internal auditors with higher levels
of skills tend to report less of the reduced personal accomplishment
known to be symptomatic of burnout. At the same time, these skills do
not seem to protect internal auditors from depersonalization and
The Effect of Organization-Level Attributes on Burnout
The organizational environment may influence the attitudes and
performance of the individual auditor. The organizational trust
construct was used to address the affective consequences of how the
organization treats those that labor on its behalf.
Organizational trust proved to approximate the hypothesized
pervasive influence on the burnout dimensions. The trust construct is
significant in a negative direction for both depersonalization and
emotional exhaustion. This suggests that organizations that do not build
trust in the workplace build the groundwork for burnout.
The Indirect Effects of Organizational Level Attributes on Burnout
Although not hypothesized, organizational trust was found related
to both locus of control and internal auditor skills. This suggests that
organizational trust may be more influential than the direct effects
reported above. Most importantly, organizational trust is positively
related to skills, which in turn, is negatively related to reduced
personal accomplishments. Evidently, internal auditors that have high
levels of organizational trust are less likely to suffer the behavioral
consequences of burnout. A secondary path to the emotional dimensions
(depersonalization, emotional exhaustion) also exists. Thus,
organizational trust appears to be an important organizational-level
attribute in the explanation of burnout (see also Leiter and Maslach,
The Structure of the Burnout Construct
Using the statistical criteria employed in latent variable
structural equation (LVSE) analysis, evidence exists to suggest that
emotional exhaustion is the first of the burnout conditions to emerge.
This contributes to depersonalization. The final stage occurs as
depersonalization itself breeds reduced personal accomplishment.
Evidently, the work itself is not impacted until very late in the
progression of burnout. This sequence of burnout stages reiterates
previous findings in other occupations (Cordes et al., 1997).
This research combines with previous work on the direct
consequences of burnout on job outcomes to complete a model of how an
important condition emerges and manifests itself. Together, this work
should suggest that researchers and practitioners need to focus on the
stress in work roles to better understand when and how burnout develops,
and then produces dysfunctional outcomes (see also Maslach et al.,
2001). The varying support for the hypotheses that burnout is a result
of a combination of effects suggests that attention should be directed
toward the development of burnout tendencies. Ideally, this would entail
the search for effective coping mechanisms that thwart the emergence of
burnout tendencies, and help insulate the individual from a stressful
role environment. In addition to recruiting people with an internal
locus of control, this research points toward the importance of
providing employees with the skills they need to keep pace with
technological and professional change. This could be configured not just
as something that benefits organizations, but also helps people as they
fit into their work. In addition, the feelings that people have about
their organizations appear to be quite consequential. A better
understanding of how organizational trust is developed and perceived by
employees would be useful.
The recognition of burnout as an important part of the work
environment leads to other questions that are not answered in this
research. This research considered a single functional area, but it
would be useful to know whether burnout varies across work organizations
in its consequences (e.g., Lachman and Aranya, 1986). These extensions
should also be conducted with specific attention to the individual
components of the burnout construct, as was done in the present
* The authors would like to acknowledge the support and cooperation
of the Northeast Ohio Chapter of the Institute of Internal Auditors and
the 23 organizations that participated in the study. The authors would
also like to thank the Editor, Charles Fischer, and two anonymous
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Lawrence P. Kalbers
Associate Dean, College of Management
Director, School of Professional Accountancy
Long Island University-C.W. Post Campus
Timothy J. Fogarty
KPMG Peat Marwick Faculty Fellow
Chair, Department of Accountancy
Case Western Reserve University
Demographic Profile of the Respondents
Sex Percent Attainment Percent
Male 41 High School 11
Female 59 Bachelors Degree 66
Masters Degree * 23
< 1 year 15
1-2 years 24
3-5 years 18
6-10 years 13
>10 years 30
Sex Responsibility Level Percent
Male Entry level/Staff 25
Female Experienced/Senior 39
< 1 year
* One person had a Ph.D.
Measurement Characteristics for Study Constructs
Number of Items Reliability
Measure Original Reduced Original Reduced
Organizational Trust 2 NA .74 NA
Skills 4 NA .76 NA
Locus of Control 20 2 .89 .91
Emotional Exhaustion 8 2 .79 .83
Reduced Personal 8 2 .86 .92
Depersonalization 8 2 .81 .92
Mean Standard Deviation
Measure Original Reduced Original Reduced
Organizational Trust 3.91 NA 1.49 NA
Skills 5.13 NA 1.08 NA
Locus of Control 5.18 5.18 .87 .87
Emotional Exhaustion 2.64 2.65 .94 .94
Reduced Personal 2.29 2.29 .74 .74
Depersonalization 2.61 2.61 1.02 1.02
NA = Not Applicable
OT Skills LOC
Organizational Trust (OT) 1.000
Skills .138 * 1.000
Locus of Control (LOC) .423 ** .243 ** 1.000
Emotional Exhaustion (EE) -.409 ** -.073 -.583 **
Reduced Personal -.287 ** -.391 ** -.590 **
Depersonalization (DEP) -.457 ** -.158 ** -.580 **
EE RPA DEP
Organizational Trust (OT)
Locus of Control (LOC)
Emotional Exhaustion (EE) 1.000
Reduced Personal .416 ** 1.000
Depersonalization (DEP) .625 ** .508 ** 1.000
* Significant at .05; ** Significant at .01.