Emotional Pressure in Accounting Work and its Relationship with the Perception of Professional Reasoning: An Exploratory Study in Galati County

The accounting profession is currently exercised in a context marked by legislative instability, digital transformation, increasing professional responsibility, and growing pressure on time and workload. Under such conditions, the emotional dimension of professional activity becomes increasingly relevant, especially in relation to the way professional accountants perceive and manage work-related demands. Starting from this premise, the present study aims to identify the main sources of emotional pressure perceived by professional accountants and to examine the relationship between this pressure and the perceived influence exerted on professional reasoning. In order to achieve this objective, the paper combines a bibliometric analysis with a quantitative empirical investigation based on questionnaire data collected in 2023 from 42 professional accountants in Galați County. The statistical analysis allowed the construction of a composite emotional pressure index based on eight items, with good internal consistency (Cronbach’s alpha = 0.798). The highest levels of pressure were associated with reporting platforms, work-related insomnia, the stressful nature of professional activity, and anxiety generated by workload. The results indicate a positive, but statistically non-significant, association between emotional pressure and the perceived influence on professional reasoning. From this perspective, the study supports the relevance of analyzing the accounting profession not only through technical and regulatory requirements, but also through the emotional pressures accompanying contemporary professional practice.