Turnover Intentions in Accounting: The Interactive Role of Age, Gender, and Emotional Exhaustion

This quantitative, correlational-predictive study examined how age, gender, and their interaction moderate the relationship between emotional exhaustion (EE) and turnover intention (TI) among accounting professionals in the United States. Data was analyzed using validated instruments—the Maslach Burnout Inventory (EE) and the Turnover Intention Scale (TI)—through moderated moderation regression. Emotional exhaustion significantly predicted turnover intention (β = 0.806, p < .001), with younger professionals and females showing heightened susceptibility. While the two-way interactions between EE and age (β = -0.003, p = .957) and EE and gender (β = -0.009, p = .943) were not significant, the three-way interaction among EE, age, and gender was statistically significant (β = -0.127, p = .022), indicating compounded risk for younger females. These findings support the need for targeted interventions in high-stress accounting environments and contribute to the broader understanding of burnout and retention in the profession.