Grounded in the conservation of resources (COR) theory, this study aims to examine how quantitative and qualitative work demands contribute to work-family conflict (WFC) through the mediating role of stress. It further investigates whether control over working time (CWT) moderates these relationships.
Data were collected from an online survey of professional accountants, with 2895 valid questionnaires representing nearly 48% of the initial sample. The statistical software IBM SPSS v.30 was used to perform descriptive statistics, normality tests, mediation and moderation analysis using Hayes’ PROCESS macro.
Both quantitative and qualitative demands are positively associated with stress and WFC, with stress partially mediating these relationships. This highlights a cycle of resource depletion, where high work demands drain emotional and temporal resources, thereby intensifying WFC. While CWT moderates the link between quantitative demands and WFC, it does not significantly buffer the effects of qualitative demands or stress on WFC.
This study challenges the assumption that flexible work schedules alone are sufficient to mitigate WFC. Although temporal control has some buffering effect, the results suggest that managing WFC effectively requires broader resource-replenishing strategies. These insights offer practical implications for organisations that support employees’ work-life balance beyond flexible scheduling policies.
