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An assessment of the psychometric properties of the Perceived Stress Scale-10 (PSS10) with a U.S. public accounting sample

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  • Smith, Kenneth J.
  • Emerson, David J.

Abstract

Utilizing a convenience sample of 305 professional staff from seven public accounting firms, this study examined: a) the factor structure of the Perceived Stress Scale-10 (PSS10; Cohen & Williamson, 1988); b) the invariance of its factor structure; c) the scale's reliability; and, d) its convergent and divergent validity. Our analyses support a structure with two primary factors, (General Distress and Ability-to-Cope), which load on a single second order factor, Perceived Stress, regardless of gender. Spearman–Brown reliability coefficients, item-total correlations, and coefficient alphas each supported the reliability of the items loading on the full scale as well as on each of the two primary factors. Collectively, these findings provide compelling evidence in support of the PSS10 as a perceived stress measure for accounting professionals. However, more research is warranted to investigate the efficacy of a reduced six-item version of the instrument.

Suggested Citation

  • Smith, Kenneth J. & Emerson, David J., 2014. "An assessment of the psychometric properties of the Perceived Stress Scale-10 (PSS10) with a U.S. public accounting sample," Advances in accounting, Elsevier, vol. 30(2), pages 309-314.
    • Handle: RePEc:eee:advacc:v:30:y:2014:i:2:p:309-314
    DOI: 10.1016/j.adiac.2014.09.005
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    References listed on IDEAS

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    1. Albert Satorra & Peter Bentler, 2001. "A scaled difference chi-square test statistic for moment structure analysis," Psychometrika, Springer;The Psychometric Society, vol. 66(4), pages 507-514, December.
    2. Mark E. Haskins & A.J. Baglioni & Cary L. Cooper, 1990. "An investigation of the sources, moderators, and psychological symptoms of stress among audit seniors," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 361-385, March.
    3. Kenneth J. Smith & George S. Everly & Tony R. Johns, 1993. "The Role of Stress Arousal in the Dynamics of the Stressor†to†Illness Process among Accountants," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 432-449, March.
    4. Kenneth J. Smith & Donald L. Rosenberg & G. Timothy Haight, 2014. "An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students," Accounting Perspectives, John Wiley & Sons, vol. 13(1), pages 29-59, March.
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    Cited by:

    1. David J. Emerson & Joseph F. Hair & Kenneth J. Smith, 2023. "Psychological Distress, Burnout, and Business Student Turnover: The Role of Resilience as a Coping Mechanism," Research in Higher Education, Springer;Association for Institutional Research, vol. 64(2), pages 228-259, March.
    2. Smith, Kenneth J. & Emerson, David J. & Haight, Timothy D. & Mauldin, Shawn & Wood, Bob G., 2019. "An examination of the psychometric properties of the Connor-Davidson Resilience Scale-10 (CD-RISC10) among accounting and business students," Journal of Accounting Education, Elsevier, vol. 47(C), pages 48-62.

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