Stress and its antecedents and consequences in accounting settings: an empirically derived theoretical model

Abstract

Considerable progress has been made over the past 20 years toward the construction of a global stress paradigm for accountants in the workplace. Over this time period, a number of antecedents and consequences of personal and organizational stress have been identified and empirically verified. These efforts have provided the foundation for future investigations, which will likely provide additional guidance to those seeking to implement strategies aimed at enhancing individual well-being and organizational efficiency. This chapter synthesizes the findings of these studies to construct a model of the stress dynamic among accountants aimed at guiding future efforts designed to refine our understanding of this critical phenomenon.

Citation

Smith, K.J., Derrick, P.L. and Koval, M.R. (2010), "Stress and its antecedents and consequences in accounting settings: an empirically derived theoretical model", Arnold, V. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 13), Emerald Group Publishing Limited, Leeds, pp. 113-142. https://doi.org/10.1108/S1475-1488(2010)0000013009