Stressors–performance relationship in public accounting firms: a quasi-longitudinal study
ISSN: 0268-6902
Article publication date: 25 January 2024
Issue publication date: 2 February 2024
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.
Keywords
Acknowledgements
The author would like to thank Jie Zhou and the two anonymous reviewers for insightful comments and suggestions. The author gratefully appreciates useful comments from Timothy Fogarty, Kenneth J. Smith and the participants at the Comptabilité et Sociétés seminar (Montpellier, France), the 16th RIODD annual conference (Montpellier, France), the 105th Annual Meeting of the American Accounting Association (Online) and the 44th Association Francophone de Comptabilité annual conference (Lyon, France). The author thanks Arnaud Millereux for technical assistance, and Kirsten Burkhardt for help in back-translating the questionnaire. The author acknowledges the financial support provided by l’Association Francophone de Comptabilité (AFC) for translating this article. Last, but certainly not least, by responding to the questionnaire, more than 500 CPAs and trainee CPAs have helped further the knowledge of the relationship between stressors and performance. The author would like to sincerely thank all of them for their contribution to this study.
Citation
Bonache, A. (2024), "Stressors–performance relationship in public accounting firms: a quasi-longitudinal study", Managerial Auditing Journal, Vol. 39 No. 2, pp. 191-216. https://doi.org/10.1108/MAJ-08-2022-3669
Publisher
:Emerald Publishing Limited
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