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

What the paper says

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

Or copy a formatted citation

@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.