Stressors–performance relationship in public accounting firms: a quasi-longitudinal study

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE Managerial Auditing Journal Pub Date : 2024-01-25 DOI:10.1108/maj-08-2022-3669
Adrien Bonache
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引用次数: 0

Abstract

Purpose

This study aims to examine the changes in the correlations between stressors and performance in French chartered and accounting firms.

Design/methodology/approach

The linkages between role stressors and performance were analyzed through a quasi-longitudinal study of 476 chartered public accountants and trainee-chartered accountants surveyed before and after the busy season, using the partial least squares approach.

Findings

Only challenge appraisals are positively related to motivation before and after the 2018 busy season. Stress arousal is positively associated with burnout and physical symptoms. However, the associations between role ambiguity and conflict, and hindrance appraisals became insignificant after the busy season. The challenge appraisals–role ambiguity linkage persisted but reduced significantly. The burnout–performance association was insignificant in the two time periods.

Practical implications

A busy season with its increased challenge stressors has positive effects on performance through motivation but also negative effects through strains, which explains the observed insignificant net impact.

Originality/value

This quasi-longitudinal study first suggests the role of appraisals, motivation and physical symptoms as mediators of the effects of role stressors on performance. Then, it aids in the broad generalization of certain findings from previous studies. Finally, it demonstrates the applicability of the partial least squares approach, which has been hitherto under-used in behavioral accounting.

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公共会计师事务所的压力-绩效关系:准纵向研究
目的本研究旨在考察法国特许会计师事务所和会计师事务所中压力源与绩效之间相关性的变化。设计/方法/途径通过一项准纵向研究分析了角色压力源与绩效之间的联系,该研究采用偏最小二乘法,在繁忙季节前后调查了476名特许公共会计师和见习特许会计师。研究结果在2018年繁忙季节前后,只有挑战评估与动机呈正相关。压力唤醒与职业倦怠和身体症状呈正相关。然而,在繁忙季节之后,角色模糊性和冲突以及阻碍评价之间的关联变得不显著。挑战评价与角色模糊性之间的联系依然存在,但明显减弱。这项准纵向研究首先提出了评价、动机和身体症状在角色压力对绩效影响中的中介作用。然后,它有助于广泛推广以往研究的某些发现。最后,它证明了偏最小二乘法的适用性,这种方法迄今为止在行为会计学中使用不足。
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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
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