How Do Stressors Influence Accountants' Performance? A Meta-Analytical Structural Equation Modeling Investigation
Advances in Accounting Behavioral Research
ISBN: 978-1-80455-799-0, eISBN: 978-1-80455-798-3
Publication date: 13 March 2023
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.
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Acknowledgements
Acknowledgments
We would like to thank the editor, Dr. Khondkar Karim, and the anonymous reviewer for their many valuable comments and suggestions. We wish to thank Nathalie Benet, Marc Bollecker, Patrice Laroche, and Emmanuelle Nègre for their suggestions on the first draft, and Lucia Bellora-Bienengräber, Jan Edrikat, and Joel Owens for very helpful comments on latter versions at EAA 2019 and AAA 2020 annual conferences. Moreover, we are grateful to many authors and librarians for sending us articles, papers, and theses. Last but not least, we also wish to express our appreciation to Abigail Ebron who served as copyeditor on this paper. Any remaining mistakes are, of course, ours alone.
Citation
Bonache, A.B. and Smith, K.J. (2023), "How Do Stressors Influence Accountants' Performance? A Meta-Analytical Structural Equation Modeling Investigation", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 26), Emerald Publishing Limited, Leeds, pp. 195-255. https://doi.org/10.1108/S1475-148820230000026008
Publisher
:Emerald Publishing Limited
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