Evaluating professional burnout syndrome among external auditors in Libya

A field study on external auditors authorized to practice the profession in Libya)

Abstract

This study examined the level of burnout among public accountants in Libya; moreover, it discerned differences in feeling of burnout across gender, marital status, education level, and experience. The research instrument used was a questionnaire developed from a review of the Literature, and it consisted of 27 questions that determined the level of occupational burnout. The findings revealed high level of burnout among public accountant and concluded that no significant differences were observed in feeling burnout based on marital status. However, the results showed significant differences were observed in feeling burnout across gender, educational level, and experience. The paper summarizes some suggestions for enhancing public accountants’ awareness of occupational burnout, establishing centers for effective communication among auditors and practitioners to alleviate the intensity of burnout, and directions for further research.