Conflict Management Style and Role Stress on Government Auditor: A Perspective from Conservation of Resources Theory

Abstract

This study aims to examine empirically relationship between conflict management style and role stress on government auditors using the perspective of conservation of resource (COR) theory. This study uses hand-delivery, mail and online survey method with the criterion of government auditors who have carried out audit assignments for at least 1 year. The total respondents in this study is 94 government auditors. Conflict management style in this study consist of collaborative, dominating and avoidant, while role stress consists of role conflict, role ambiguity and role overload. The result of Structural Equation Modelling-Partial Least Square shows that government auditor's perception of collaborative conflict management is negatively related to role conflict and role overload, but positively related to role ambiguity. Government auditor's perception of dominating conflict management style is positively related to role conflict, but not related with role ambiguity and role overload. Government auditor's perception of avoidant conflict management style is positively related to role conflict and role overload, but not related with role ambiguity.