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The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric and a targeted respondent group. The investigation uses a sample of working professional auditors to investigate the associations between job stressors, burnout and job outcomes using an industry-specific measure of job performance.

The analyses use structural equations modeling procedures to examine a model that postulates that burnout will mediate the relations between job stressors and job outcomes. The data for the study come from 293 survey instruments completed by auditors working at the offices of 11 public accounting firms. A parsimonious job satisfaction scale based on Churchill et al.’s (1985) 27-item scale is developed using classical test-item analysis and is incorporated into the analysis.

The results suggest three significant items of note. First, although prior research has found that burnout partially mediates relations between job stressors and job outcomes, this study shows that burnout fully mediates these associations. Second, the study provides support for the reduced audit quality practices (RAQP) scale as an audit-specific construct for job performance. Finally, results show that the 27-item job satisfaction scale can successfully be reduced to a six-item scale.

While this study is subject to the limitations inherent to all cross-sectional studies that use self-report instruments, the results further the knowledge related to the role stress paradigm in auditor work settings.

This study’s findings provides a cogent argument for human resource managers at public accounting firms to monitor staff burnout levels and implement interventional strategies (Jones III et al., 2010) when these levels become excessive. Efforts to mitigate staff burnout levels may decrease the likelihood of staff engagement in dysfunctional audit practices and the associated costs to the firm and the individual(s) involved.

The findings also demonstrate the superiority of the RAQP scale in terms of explaining variance in auditor performance when compared to the modified performance measures utilized in prior research.

The purpose of this paper is to examine the potential counteracting influence of individual resilience levels on the tendency of role stressors, stress arousal and burnout to reduce job satisfaction and increase turnover intentions.

This study surveys 332 auditors from the offices of nine public accounting firms. The structural equations modeling procedures examine an expanded role stress model to assess the nature and extent of the role that resilience plays in reducing stress, burnout, job dissatisfaction and turnover intentions.

Resilience has a significant direct negative association with stress arousal and burnout, a significant indirect positive association with job satisfaction and a significant indirect negative association with turnover intentions.

As a cross-sectional study that incorporates self-report instruments, no definitive statements can be made about causality. However, the results extend the extant knowledge related of the role of resilience as a coping mechanism within the role stress paradigm in auditor work settings.

This study’s findings suggest the potential value of resilience training programs at public accounting firms to reduce staff burnout. In turn, reduced burnout has an increased likelihood ceteris paribus of increasing job satisfaction and reducing auditor turnover intentions.

This study’s findings suggest that resilience training for public accounting staff to reduce burnout may provide the organizational and personal benefits associated with enhancing job satisfaction and decreasing turnover intentions.

This paper aims to evaluate the efficacy of the Connor–Davidson Resilience Scale 10 (CD-RISC 10) (Campbell-Sills and Stein, 2007) for use in public accounting settings.

The analyses include an examination of possible demographic differences in overall score, the scale’s factor structure, the invariance of its factor structure across gender and age groups, the scale’s reliability and its convergent and divergent validity.

There are significant gender and age group difference in scores, but a common univariate factor structure for the scale. The authors further find that a two-factor solution provides a superior fit to the data compared to the single factor structure used in the most prior research. Spearman–Brown reliability coefficients, item-total correlations and coefficient alphas each support the reliability of the items loading on the scale for the full sample, as well as for each of the above-referenced demographic subsamples.

Limitations are acknowledged related to the use of self-report measures, absence of test-retest score comparisons and convergent and divergent assessments limited to the heterotrait–homomethod approach.

The CD-RISC 10 is an expedient resilience measure, as it can be completed and scored in just a few minutes. Human resource administrators at public accounting firms can use it as an initial screening measure to identify staff who might benefit from resilience training. The paper adds to the appreciation of what not to do in the face of crisis by the government and those in charge of large accounting organizations.

The CD-RISC 10 can be used in research and clinical efforts to reduce voluntary turnover of audit staff and enhance the well-being of auditors in the workplace.

This study provides empirical evidence that the CD-RISC 10 is a valid and reliable measure for future assessments of auditor resilience levels.

This paper is about best practice in managing legacy drainage assets to support sustainable urban regeneration. The purpose of this paper is to describe best practice sewer asset management (AM) and to adjust the current reactive maintenance approach for sewers, to one that accommodates long-term operational and town planning needs. The development of an improved sewer deterioration model (DM) provided an important tool for this.

This research adopts a mixture of qualitative and quantitative approaches to analyse a total network length of 24,252 km which represents 703,156 records of historic sewer structural condition inspection data. This was used to build an improved DM. These models were used as inputs into a proactive AM approach that improves upon recommendations in the Sewerage Rehabilitation Manual developed by Water Research Centre.

This is a paradigm shift and goes beyond the current culture of OFWAT (Water Services Regulation Authority) supervision, five-year asset management period and occasional environmental penalties. A new legislative model may be needed; especially because a report by UKWIR (Water Industry Research) in 2015 identified that nationally the rate of sewer network deterioration is outpacing available investment and significant health problems may arise in addition to those from developmental pressures.

The authors have researched and managed old sewer networks and present a review of the new issues raised by intensive development, particularly for the London region, but applicable elsewhere, and how these must lead to a modified risk, and novel incentive-based approach to AM, if the system is not to fail.

Large, legacy databases of several decades of sewer network performance records have been combined and analysed as stratified, heterogeneous sets with Gaussian distributions; thereby improving on previous assumptions of homogeneous data. The resulting rigorous DMs are the foundation of new approaches to sustainable risk management of large urban networks.

As part of the Government’s drive for responsive, high quality public services, the 1999 White Paper on Modernising Government suggested that the public service must become a learning organisation. Yet the application of the learning organisation ideal in public sector organisations is viewed in the literature as significantly constrained by a number of factors, including the obligation for public accountability. The research reported here sought to assess the feasibility of the learning organisation ideal for Civil Service organisations by devising and applying a measure comprising seven dimensions of organisational behaviour, drawn from the learning organisation literature, with an eighth dimension of “notions of accountability”. In 1996 all Civil Service organisations were placed under an injunction to achieve accreditation as Investors in People (IIP). The research offered an opportunity to assess the extent to which striving for this contributes to progress towards the learning organisation ideal.

This paper broadens and extends the idea of organizational death by arguing that certain organizational site moves, those in which employees hold a strong place attachment to the to be left, are a form of organizational death. It argues for the utility of viewing organizational change as involving loss and including space in studies of everyday organizational experiences. Using ethnographic research (participant‐observation and in‐depth interviews with the employees) of one such organization (the “Coffee House”) and a negotiated‐order perspective, discusses employee beliefs as to how the site move should have been managed as a means to document their understanding of the move as a loss experience and as a form of organizational death.

In 1976, amid the vastly greater celebrations of the bicentennial anniversary of the Declaration of Independence, there was the greatest orgy of historical nostalgia in the history of economics, occasioned by the bi‐centenary of the Wealth of Nations. In addition to a veritable deluge of scholarly books, articles, pamphlets, conferences, and symposia, and also innumerable popular and ephemeral effusions, all the mass media were enlisted. There were countless magazine and newspaper articles, some radio and T.V. programs, at least one especially commissioned technicolor film and, for all I know, there may also have been bicentennial poems, paintings, sculptures, and choral symphones!

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.

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.

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.