The Stress Arousal Scale (SAS; Everly, Sherman, & Smith, 1989) is a 20-item psychometric instrument designed to measure cognitive–affective precipitators of the physiological stress response. The SAS has been utilized in a number of studies that have examined various relations between stress arousal and its antecedents and consequences in the accounting work environment. This study introduces a new version of this scale, the SAS4, developed based on the Perseverative Cognition Hypothesis (Brosschot, Gerin, & Thayer, 2006). It is hypothesized that this new scale has internal consistency, test–retest reliability, and both convergent and divergent validity as well as significant correlation with the balance of the items on the original scale. These predictions are tested with a sample of American Institute of Certified Public Accountants (AICPA) members employed in public accounting, and four independent samples of undergraduate business students. The results indicate that the SAS4 is a valid and reliable psychometric measure with potential benefits in terms of its congruence with recent theoretical and empirical advances in the etiology of stress, as well as its administrative efficiency for those seeking to further examine the stress dynamic among accountants in the workplace.
Smith, K.J., Everly, G.S. and Timothy Haight, G. (2012), "SAS4: Validation of a Four-Item Measure of Worry and Rumination", Bobek Schmitt, D. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 15), Emerald Group Publishing Limited, Bingley, pp. 101-131. https://doi.org/10.1108/S1475-1488(2012)0000015009
Emerald Group Publishing Limited
Copyright © 2012, Emerald Group Publishing Limited