Overwork: A Review of the Literature and Importance to Management Accounting Research* Journal Articles uri icon

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abstract

  • ABSTRACTIn this paper, I examine the literature on overwork, and I discuss its significance to the management accounting literature. Overwork, or working long hours, is a prevalent phenomenon, particularly among professional workers. Despite its pervasiveness, overwork has seldom been addressed in the accounting literature or studied as a distinct construct in managerial accounting research. Consequently, there is limited understanding of the management controls that contribute to overwork and the consequences of overwork in a management accounting context. This is despite overwork directly relating to an assumption in the management accounting literature that management controls are needed to motivate otherwise effort‐averse employees. In this paper, the existing literature on employee overwork, primarily sourced from outside of accounting, is systematically reviewed and categorized into reasons for overwork and consequences of overwork. I discuss reasons at the economic, individual, job, and organization levels that are proposed as antecedents of overwork in the literature. I also find that there are negative consequences to overwork in the work domain as well as outside of work and to employee health, in addition to important macro‐level consequences. Additionally, some relevant findings from the accounting literature are discussed. This paper also identifies significant gaps in the overwork literature from a management accounting perspective and discusses future research opportunities.