Evaluation of Emotional Labor Concept in Terms of Accounting Professionals: Erzurum Province Case

Abstract

Emotion does not have a wide range as it is today, but since the late 1800s, various studies and opinions have been put forward. It is possible to observe the emotional states of people, to observe their various effects, and to explain the biological, psychological, social and cultural aspects of emotions. In particular, since the 1980s, the role of emotions in working life, the role of expression in organizational success has been increasingly discussed. The concept of emotional labor was first used by Hochschild in 1983, and in this study, superficial behavior, emotional suppression and deep behavior were dimensioned from sub-dimensions of the concept of emotional labor. The purpose of this study is to examine the emotional concept in terms of professional accountants. In this regard, a questionnaire was conducted to the accounting professions who are operating in Erzurum province. 12 hypotheses were constituted and to test hypotheses independent sample T-Test and One-Way ANOVA were used. According to findings of the analysis, it may be seen that there are no significant differences age, gender and education with emotional labor while there are significant differences working time with emotional labor of accounting professionals. 

Keywords: Emotional Labor, Superficial Behavior, Suppression of Emotions, Deep Behavior, Accounting Professionals