Developing a Model for Reducing Job Burnout among Auditors in Iraqi Government Organizations

Nejat Sahab  Abdolali Sharif; Forouzan Mohammadi; Maryam  Nouraei; Mojtaba  Javashani

Authors

Nejat Sahab Abdolali Sharif Department of Accounting, Ker.C., Islamic Azad University, Kermanshah, Iran Author https://orcid.org/0009-0009-7898-2466
Forouzan Mohammadi Department of Accounting, Ker.C., Islamic Azad University, Kermanshah, Iran Corresponding author https://orcid.org/0009-0001-1181-3440
Maryam Nouraei Department of Accounting, Ker.C., Islamic Azad University, Kermanshah, Iran Author https://orcid.org/0000-0002-8484-1434
Mojtaba Javashani Department of Accounting, Ker.C., Islamic Azad University, Kermanshah, Iran Author https://orcid.org/0009-0008-2348-6329

Keywords:

Job Burnout, Auditors, Government Organizations, Fuzzy Delphi Method, Social Capital, Organizational Climate, Iraq

Abstract

The present study aimed to develop and validate a comprehensive model for reducing job burnout among auditors working in Iraqi government organizations. This qualitative study was conducted using the Delphi technique. The study population consisted of experts and professional auditors in Iraq, from whom 20 participants were selected through purposive and accessible sampling based on their relevant professional knowledge and experience. Data were collected through semi-structured interviews focusing on organizational, occupational, managerial, social, and individual factors associated with auditor burnout and its reduction. Participant feedback was used to enhance the credibility and validity of the qualitative findings. The interview data were analyzed through coding and categorization to identify the principal dimensions and criteria of the proposed model. The extracted criteria were subsequently evaluated through two rounds of the fuzzy Delphi method. Triangular fuzzy means and defuzzified means were calculated, and the Delphi process was terminated when the differences between the two rounds fell below the predefined threshold of 0.20. The qualitative analysis identified 18 criteria for reducing job burnout, including organizational structure, leadership and management style, organizational justice, social capital, organizational culture, organizational climate, quality of work life, diversity management, job characteristics, job capability, job engagement, job adaptability, job security, job satisfaction, organizational commitment, social support, social status, and personality characteristics. In the second Delphi round, social capital received the highest defuzzified mean (0.87), followed by social status (0.83), organizational climate (0.74), diversity management (0.67), organizational justice (0.66), and job security (0.65). The differences between the first and second Delphi rounds were below 0.20 for all criteria, indicating stability and convergence of expert judgments. The proposed model indicates that reducing burnout among auditors in Iraqi government organizations requires an integrated approach emphasizing relational, organizational, managerial, occupational, and individual resources, with particular priority given to social capital, professional recognition, organizational climate, fairness, inclusion, and job security.

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