The Job Demand-Control and Job Demand-Control-Support (JDCS) models constitute the
theoretical approaches used to analyze the relationship between the characteristics of labor and
occupational health. Few studies have investigated the main effects and multiplicative model in
relation to the perceived occupational health of professional accountants. Accountants are subject
to various types of pressure in performing their work; this pressure influences their health and,
ultimately, their ability to perform a job well. The objective of this study is to investigate the effects
of job demands on the occupational health of 739 accountants, as well as the role of the moderator
that internal resources (locus of control) and external resources (social support) have in occupational
health. The proposed hypotheses are tested by applying different models of neural networks using
the algorithm of the Extreme Learning Machine. The results confirm the relationship between certain
stress factors that affect the health of the accountants, as well as the direct effect that the recognition
of superiors in occupational health has. Additionally, the results highlight the moderating effect of
professional development and the support of superiors on the job’s demands