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How Do Stressors Influence Accountants' Performance? A Meta-Analytical Structural Equation Modeling Investigation

Author

Listed:
  • Adrien Bonache

    (CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

  • Kenneth Smith

    (Salisbury University - University of Maryland System)

Abstract

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of stressors–performance relationships. Using meta-analyses and path analyses, this research compiles 72 studies to investigate the relationships of stressors with accountant and auditor performance. As hypothesized, bivariate meta-analyses results indicate that work-related stressors negatively affect performance, and burnout and stress are negatively related to performance, whereas motivation is positively related to performance. Moreover, a meta-analytical structural equation modeling indicates that role stressors have significant direct and indirect effects (through burnout and stress) on job performance. Accumulation of multiple samples through meta-analysis bolsters statistical power compared to single-sample studies and thus reveals the sign of residual direct effects of role stressors on job performance in accounting settings.

Suggested Citation

  • Adrien Bonache & Kenneth Smith, 2023. "How Do Stressors Influence Accountants' Performance? A Meta-Analytical Structural Equation Modeling Investigation," Post-Print hal-04074455, HAL.
    • Handle: RePEc:hal:journl:hal-04074455
    DOI: 10.1108/S1475-148820230000026008
    as

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    More about this item

    Keywords

    Burnout; Performance; Stress; Stressor; Stressors influence; Accountants' performance; Motivation; C31; J81; M40;
    All these keywords.

    JEL classification:

    • C31 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions; Social Interaction Models
    • J81 - Labor and Demographic Economics - - Labor Standards - - - Working Conditions
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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