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Considerable progress has been made over the past 20 years toward the construction of a global stress paradigm for accountants in the workplace. Over this time period, a number of antecedents and consequences of personal and organizational stress have been identified and empirically verified. These efforts have provided the foundation for future investigations, which will likely provide additional guidance to those seeking to implement strategies aimed at enhancing individual well-being and organizational efficiency. This chapter synthesizes the findings of these studies to construct a model of the stress dynamic among accountants aimed at guiding future efforts designed to refine our understanding of this critical phenomenon.

For decades organizational citizenship behavior (OCB) has been of interest to scholars and practitioners alike, generating a significant amount of research exploring the concept of what citizenship behavior is, and its antecedents, correlates, and consequences. While these behaviors have been and will continue to be valuable, there are changes in the workplace that have the potential to alter what types of OCBs will remain important for organizations in the future, as well as what types of opportunities for OCB exist for employees. In this chapter we consider the influence of 10 workplace trends related to human resource management that have the potential to influence both what types of citizenship behaviors employees engage in and how often they may engage in them. We build on these 10 trends that others have identified as having the potential to shape the workplace of the future, which include labor shortages, globalization, immigration, knowledge-based workers, increase use of technology, gig work, diversity, changing work values, the skills gap, and employer brands. Based on these 10 trends, we develop propositions about how each trend may impact OCB. We consider not only how these trends will influence the types of citizenship and opportunities for citizenship that employees can engage in, but also how they may shape the experiences of others related to OCB, including organizations and managers.

The relationship between employees, co-workers, and the company is crucial because it determines its success in achieving its goals. This engagement is strongly influenced by job demands and work resources at the company, affecting how employees feel about their workplace’s physical, psychological, and mental conditions. High job demands with supportive work resources can increase employee motivation and create an employee’s high commitment to the company. Digitalizing all human resources information systems will make it easier for employees to achieve their work targets, so digitalization has a role in strengthening or weakening the influence of work demands and resources on employee engagement. The concept is that existing job demands should be balanced with the availability of appropriate job resources to minimize or even eliminate psychological disturbances and improve employee health. This physically and psychologically healthy condition greatly supports the ability of employees to use digital technology in the human resources management (HRM) process.

In a world teeming with concurrent processes and associated chaos, organizational working procedures have adapted to new trends; employees must keep up with everything while maintaining their mental health. Spirituality lends a person's life significance. Spirituality in the workplace can both physically and psychologically engage employees. Spirituality in the workplace is reflected in the organizational culture, which is founded on fundamental values such as trust, honesty, appreciation, innovation, care, respect, and loyalty. Workplace spirituality encompasses the pursuit of one's ultimate purpose in life, the development of a solid connection to colleagues and other people associated with work, and the consistency or alignment between one's fundamental beliefs and the organization's values. To have a competitive advantage and attract the best personnel, an organization's working environment must be based on strong ethical and spiritual values such as compassion, integrity, respect, harmony, trust, teamwork, and forgiveness, among others.

Spirituality has long played an important role in conflict and crisis management at both individual and organizational levels, and the interest in spirituality is increasing day by day. Spirituality gives meaning or purpose to one's life and minimizes the potential for conflict, so spirituality has a mitigating role in conflict and crisis processes. In addition, spirituality is thought to foster values such as equality, honesty, compassion, avoidance of harm, respect, peace, justice, forgiveness, sense of duty, reliability, good citizenship, gratitude, optimism, gratitude, love, dedication, and empathy. Therefore, it can be said that employees who have internalized such moral values will definitely reflect them in their actions and discourses in conflict and crisis situations and will achieve successful results. In fact, spirituality drives the behaviors of employees in both crisis management and coping with crisis management. In this context, it can be said that employees with a high level of spirituality can choose the integrative conflict style in conflict situations and can manage conflict positively and thus prevent a crisis from occurring. It is also foreseen that religious spirituality will play a positive role in conflicts and create a peaceful environment in organizations.

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.

This paper examines the influence of stress arousal and burnout as mediators of the negative relations between role stressors and job outcomes (satisfaction, performance, and turnover intentions) among a sample of AICPA members working in public accounting. It extends prior research which examined these linkages (Chong & Monroe, 2015; Fogarty, Singh, Rhoads, & Moore, 2000; Smith, Davy, & Everly, 2007) by evaluating a model that simultaneously incorporates stress arousal and the three fundamental dimensions of burnout, i.e., emotional exhaustion, depersonalization, and reduced personal accomplishment. This paper also utilizes a recently validated stress arousal measure designed to capture the worry and rumination aspects of arousal posited to be responsible for a number of negative personal outcomes.

The results indicate that role stressors, mediated by stress arousal and the individual burnout dimensions, have a negative influence on job outcomes. In line with predictions regarding the temporal ordering of stress arousal and burnout in the model, each of the job stressors had a significant positive influence on accountants’ stress arousal, and the influence of the individual role stressors on each burnout dimension was either partially or fully mediated via their relations with stress arousal. In turn, the influence of stress arousal on each of the job outcomes was either partially or fully mediated through its relations with emotional exhaustion.

Using data collected from professionals in a large U.S. national public accounting firm, we explored gender differences in perceived levels of role stress and job outcomes as well as the effects of a healthy lifestyle as a coping mechanism for role stress, burnout, and related job outcomes. Our large sample size (1,681) and equal participation by women (49.7 percent) and men (50.3 percent) allowed us to analyze the causal relationships of these variables using a previously tested multi-disciplinary research model (Jones, Norman, & Wier, 2010). We found that women and men perceive similar levels of role stress as defined by role ambiguity and role overload, and that women perceive less role conflict. Men and women perceive similar levels of job satisfaction and job performance. Contrary to earlier studies, women do not report higher levels of turnover intentions. Results show that efforts of the public accounting firms over the past decade may be somewhat successful in reducing the levels of role stress and turnover intentions among women. Another plausible explanation could be that an expansionist theory of gender, work, and family (Barnett & Hyde, 2001) may now be responsible for improved well-being of females to the point where the genders have converged in their experience of role stress and job outcomes in public accounting.

This chapter provides an updated review of research examining the relationship between occupational stressors and job performance. We begin by presenting an eight-category taxonomy of workplace stressors and we then review theories that explain the relationships between workplace stressors and job performance. The subsequent literature review is divided into two sections. In the first section, we present a summary of Jex's (1998) review of research on the job stress–job performance relationship. In the second section, we provide an updated review of the literature, which includes studies that have been published since 1998. In this review, we evaluate how well the contemporary research has dealt with weaknesses and limitations previously identified in the literature, we identify and evaluate current trends, and we offer recommendations and directions for future research.