Stressors–performance relationship in public accounting firms: a quasi-longitudinal study

Abstract

Purpose This study aims to examine the changes in the correlations between stressors and performance in French chartered and accounting firms. Design/methodology/approach The linkages between role stressors and performance were analyzed through a quasi-longitudinal study of 476 chartered public accountants and trainee-chartered accountants surveyed before and after the busy season, using the partial least squares approach. Findings Only challenge appraisals are positively related to motivation before and after the 2018 busy season. Stress arousal is positively associated with burnout and physical symptoms. However, the associations between role ambiguity and conflict, and hindrance appraisals became insignificant after the busy season. The challenge appraisals–role ambiguity linkage persisted but reduced significantly. The burnout–performance association was insignificant in the two time periods. Practical implications A busy season with its increased challenge stressors has positive effects on performance through motivation but also negative effects through strains, which explains the observed insignificant net impact. Originality/value This quasi-longitudinal study first suggests the role of appraisals, motivation and physical symptoms as mediators of the effects of role stressors on performance. Then, it aids in the broad generalization of certain findings from previous studies. Finally, it demonstrates the applicability of the partial least squares approach, which has been hitherto under-used in behavioral accounting.