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

Adrien Bonache and Kenneth Smith
Additional contact information
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 System of Maryland

Post-Print from HAL

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.

Keywords: Burnout; Performance; Stress; Stressor; Stressors influence; Accountants' performance; Motivation; C31; J81; M40 (search for similar items in EconPapers)
Date: 2023-03-13
References: Add references at CitEc
Citations:

Published in Karim, K.E. Advances in Accounting Behavioral Research, 26, Emerald Publishing Limited, pp.195-255, 2023, Advances in Accounting Behavioural Research, 978-1-80455-799-0. ⟨10.1108/S1475-148820230000026008⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04074455

DOI: 10.1108/S1475-148820230000026008

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().