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Vendredi 9/03/2018 | 12:30 - 14:00

How do Stressors Influence Accountants’ Performance? Mediation and Meta-Analyses

Abstract :

How do stressors influence performance in accounting settings? This research quantitatively gathered 76 studies to investigate the relationships of seven stressors—role ambiguity, conflict, overload, perceived environmental uncertainty, work–family and family–work conflicts, job insecurity— with accountants’ and auditors’ self-assessment of performance. Bivariate meta-analyses suggest that work-related stressors negatively relate to performance; work–family and family–work conflicts positively relate to performance. And burnout and physiological strains are negatively related with performance; motivation is positively related with performance. A meta-correlation matrix also uncovered gaps and open questions in the study on stressors–performance relationships to identify avenues for research in the accounting literature. As hypothesized, mediation analyses suggest role ambiguity has a positive indirect-only effect on stress and job-related tension through role conflict and overload.

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Université Toulouse 1 - Capitole - Arsenal
11 Rue des Puits Creuses TSM Research
Université Toulouse 1 - Capitole - Axe comptabilité-contrôle de TSM Research