Determinants of Work-Family Balance: An Empirical Study of Accounting Professionals in Sri Lanka
The main objective of the research was to identify the most important three factors which determine work-family balance according to a preliminary investigation of the perception of a selected group of actual Sri Lankan professionals in Accountancy and to investigate whether they significantly contribute to the work-family balance of Sri Lankan professionals in Accountancy. Also the research was designed to investigate whether there is a significant difference between male accounting professionals and female accounting professionals with regard to the degree of work-family balance; and to determine the degree of combined effect of the most important three factors on the variability of work-family balance of Sri Lankan professionals in Accountancy. The participants were the Accountancy professionals in Sri Lanka, (members of ICASL, CIMA and ACCA) who were employed during the time of the study. The final sample consisted of fifty four (56%) males and forty two (44%) females whose average age was 39.4 years. The type of investigation of this study was correlational and differential rather than causal, because the study attempted to analyze the relationship between the dependent variable and independent variables. The study was analytical in nature. Further this research was not an experiment and therefore manipulation of data and control of independent variables were not done. The study was conducted in the natural environment and researcher’s interference was minimal under normal circumstances. As the data collection was done within a particular time period and there was no subsequent extension of the research, the study was cross sectional in nature. The unit of analysis was individual and covered members of ICASL, CIMA and ACCA. The results of the study showed that work-family balance is positively related to time management, nature of the spouse and understanding of the strategies available for work-family balance. The individual variable which had the highest impact on work-family balance of Accounting Professionals in Sri Lanka is the understanding the strategies available for workfamily balance. Further it was found that there is no significant difference between male professionals and female professionals with regard to work-family balance.
Key Words: Work-Family Balance, Time Management, Nature of the Spouse, Accounting Professionals
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