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

Adrien Bonache & Kenneth J. Smith

Advances in Accounting Behavioral Research2023https://doi.org/10.1108/s1475-148820230000026008book-chapter
AJG 2ABDC A
Weight
0.69

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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https://doi.org/https://doi.org/10.1108/s1475-148820230000026008

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@article{adrien2023,
  title        = {{How Do Stressors Influence Accountants' Performance? A Meta-Analytical Structural Equation Modeling Investigation}},
  author       = {Adrien Bonache & Kenneth J. Smith},
  journal      = {Advances in Accounting Behavioral Research},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.1108/s1475-148820230000026008},
}

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Evidence weight

0.69

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.87 × 0.4 = 0.35
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.