The Effect of Psychological Burning on the Performance Level of Accountants Working for the Palestinian Ministry of Finance in Gaza Strip

Abstract

The objective of the research was to identify the nature of psychological combustion and
its effect on the level of performance of accountants employed by the Palestinian Ministry of
Finance in the Gaza Strip. The researcher relied on the analytical descriptive method. The
questionnaire was used as a tool for collecting information related to the problem of the
questionnaire. Evaluation and arbitration by a number of specialists, and then distributed to the
sample of the research that consisted of financial managers and heads of departments and
accountants working in the Palestinian Ministry of Finance in the Gaza Strip and the number of
(160) accountant and accounting.
The results of the research also showed that the value of salaries, incentives and bonuses received
by the accountants in the Palestinian Ministry of Finance is not appropriate with the volume of
work carried out, which is a reason for the increase in the state of psychological combustion, and
the feeling of accountants to increase the tasks and duties placed on them, and their frustration
because of the lack of appreciation of their efforts before Officials.
The study also recommended the need to increase the salaries of accountants employed by
the Palestinian Ministry of Finance because they are low and not commensurate with the living
conditions and the prevailing economic situation in the Gaza Strip, in order to reduce the
phenomenon of psychological combustion and raise the level of performance of accountants