BEYOND THE LEDGER: INTER-ROLE CONFLICT AND WORK-LIFE BALANCE AMONG UNDERGRADUATE ACCOUNTING STUDENTS

Authors

  • Enny Nurdin Sutan Maruhun Faculty of Accountancy, Universiti Teknologi MARA, Perak Branch, Tapah Campus, 35400, Tapah Road, Perak, Malaysia https://orcid.org/0000-0001-9254-0570
  • Ahmad Zoolhelmi Alias Faculty of Accountancy, Universiti Teknologi MARA, Perak Branch, Tapah Campus, 35400, Tapah Road, Perak, Malaysia https://orcid.org/0000-0002-0585-430X
  • Wan Razazila Wan Abdullah Faculty of Accountancy, Universiti Teknologi MARA, Perak Branch, Tapah Campus, 35400, Tapah Road, Perak, Malaysia
  • Sunarti Halid Faculty of Accountancy, Universiti Teknologi MARA, Perak Branch, Tapah Campus, 35400, Tapah Road, Perak, Malaysia https://orcid.org/0000-0003-1848-8430
  • Haslinawati Che Hassan Faculty of Accountancy, Universiti Teknologi MARA, Perak Branch, Tapah Campus, 35400, Tapah Road, Perak, Malaysia https://orcid.org/0000-0003-0235-661X
  • Norazira Abd Karim Faculty of Accountancy, Universiti Teknologi MARA, Perak Branch, Tapah Campus, 35400, Tapah Road, Perak, Malaysia https://orcid.org/0009-0004-6372-8813

DOI:

https://doi.org/10.35631/AIJBES.829027

Keywords:

Academic Performance, Accounting Students, Coping Mechanisms, Part-Time Employment, Role Conflict, Work-Life Balance

Abstract

This study examines the determinants of perceived role conflict and its effect on work-life balance among Diploma in Accountancy students at Universiti Teknologi MARA, Perak Branch. It also explores the coping mechanisms and external support systems used by students to manage competing academic and non-academic responsibilities. Guided by Role Conflict Theory, this study employed a sequential explanatory mixed-methods design. Quantitative data were collected from 139 Diploma in Accountancy students and analysed using descriptive statistics and regression analysis through IBM SPSS Statistics Version 29. The qualitative phase involved semi-structured interviews with 15 purposively selected students, and the data were analysed using reflexive thematic analysis. Multiple regression analysis revealed that gender, part-time employment, and academic performance are the significant determinants of perceived role conflict. Part-time employment was the strongest predictor, followed by gender and academic performance. Simple linear regression further revealed that perceived role conflict had a significant negative effect on work-life balance. The qualitative findings identified three main themes: stress management strategies, challenges in balancing roles, and institutional support needs. The findings indicate that role conflict is a meaningful factor affecting students’ work-life balance. Although students used personal coping strategies such as exercise, entertainment, and social support, they also experienced time pressure, sleep deprivation, and financial strain.

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Published

2026-09-14

How to Cite

Maruhun , E. N. S., Alias , A. Z., Abdullah , W. R. W., Halid , S., Hassan , H. C., & Karim , N. A. (2026). BEYOND THE LEDGER: INTER-ROLE CONFLICT AND WORK-LIFE BALANCE AMONG UNDERGRADUATE ACCOUNTING STUDENTS. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES), 8(29), 486–507. https://doi.org/10.35631/AIJBES.829027