An emprirical examination of stress in public accounting
Article Abstract:
The relationship between the sources and outcomes of stress in public accounting was examined. Using canonical correlational analysis, the study explored how organizational stressors, including role ambiguity, role conflict, career progress and time pressure, may be associated with the stress outcomes of job-related tension, job dissatisfaction and propensity to leave public accounting. The relationship of the extra-organizational stressor home-family conflict with the same stress outcomes was also investigated. Data for the study were obtained from questionnaires completed by 956 high ranking public accountants. Results indicated a relationship between job related tension and work demands. There was also evidence suggesting that slow career progress, unsatisfaying jobs and ambiguous roles contribute to job dissatisfaction and the intention to leave the profession.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1992
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Occupational reality shock and organizational commitment: evidence from the accounting profession
Article Abstract:
A longitudinal field study of accountants in a 'big eight' public accounting firm and a Fortune 100 company indicates that occupational reality shock has a significant effect on accountants' loyalty, future plans, and behavior. The data was collected over a year's span. The specific shocks include disappointment in professional values, organizational setting, and job content; adversely affecting accountants' attitudes toward work and employer. Accountants whose expectations were met or surpassed did not have an equally positive attitude toward work or employer. Ways to avoid accountant dissatisfaction include screening out unrealistic candidates or providing introduction to all employment conditions and circumstances immediately after hire.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1988
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Cognitive scripts in auditing and accounting behavior
Article Abstract:
Cognitive psychology reveals that people use a schema to organize and understand information and situations. Schemas direct the attention of people to relevant information, regulate the evaluation and interpretation of that information, fill in missing or ambiguous information, and aid in the retention of information. Scriptural knowledge structures, the retention of knowledge of expected behavior, action, and events, are one such schema. Script has great promise in the research of auditing and accounting behavior as scripts are used by people as prototypical guides to appropriate behavior. Depicting auditing or accounting as a set of scripted situations can provide researchers with a valuable perspective on decision making behavior.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1989
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