Abstract:
The article provides a comprehensive analysis of the phenomenon of emotional exhaustion among representatives of economic specialties – accountants, financial analysts, auditors and heads of financial departments – in the specific context of the military-economic realities of Ukraine in 2025. The relevance of the study is due to the critical increase in the psycho-emotional load on specialists who ensure the economic security of enterprises in conditions of hybrid threats.
The author identified and classified the key determinants of professional burnout, which are divided into four groups: regulatory chaos (high dynamics and retrospective nature of changes in tax legislation); technological risks (dependence on digital services in conditions of energy instability); cognitive dissonance of planning (the need to strategize in conditions of uncertainty); communicative overload. It is proven that in 2025 the classic burnout syndrome has transformed into "traumatic exhaustion", where professional stress is amplified by existential threats to life and safety.
Based on the systematization of scientific achievements of Ukrainian scientists for the period 2020-2025, the evolution of scientific thought from the study of " technostress " during the pandemic to the study of resilience in war conditions is traced. Empirical examples (case studies) are given that illustrate the impact of blocking tax invoices and budget restrictions on the psychosomatic state of employees. A multi-level model of burnout prevention is proposed, which includes organizational measures (automation of routine processes using AI, implementation of an asynchronous work schedule, creation of a "fund of the right to make a mistake") and individual psychohygiene tools (techniques for delimiting control zones). The need for a change in the management paradigm is substantiated: the transition from presence control to support for the result in order to preserve human capital.
