Surviving Busy Season in a Remote Work Environment: Using the Job Demands-Resources Model to Investigate Coping Mechanisms

Leveraging job demands-resources (JD-R) theory, we investigate two mechanisms to reduce accountants’ end-of-day fatigue during busy season. We conduct a field study of public accountants during normal and busy season work periods, collecting bi-daily logs to examine whether use of microbreaks as a job crafting mechanism and/or supervisory support as a job resource lessens fatigue. We posit and find that engaging in brief respite activities (i.e., microbreaks) is associated with reduced busy season fatigue but find not all types of microbreaks are beneficial. Next, we posit and find that higher levels of daily supervisory support are associated with lower busy season fatigue. Results further show that these two mechanisms are substitutes during busy season. Our study uses a novel approach to examine accountants in their natural setting, extends JD-R theory, and provides insights that can help regulators and firms address concerns related to fatigue and its effect on work quality.