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This study aims to examine the changes in the correlations between stressors and performance in French chartered and accounting firms.

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.

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.

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.

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.

The purpose of this research is to examine the relationship between coaching leadership and employees' taking charge while incorporating the mediating role of work meaningfulness and the moderating role of challenge-hindrance stressor.

A total of 355 pairs of effective samples were collected through a two-stage supervisor-subordinate paired survey. Four hypotheses were tested using hierarchal regression analysis and bootstrapping method.

The findings show that coaching leadership is positively related to taking charge, and work meaningfulness positively mediates the coaching leadership-taking charge relationship; high challenge stressors and high hindrance stressors weaken the positive effect of coaching leadership on work meaningfulness respectively; challenge stressors and hindrance stressors further moderate the indirect relationship of coaching leadership and taking charge through work meaningfulness.

This study provides a new perspective for organizations to activate employees' taking charge, thereby enriching the antecedents of taking charge. By incorporating challenge-hindrance stressor framework, this study also provides answers to when coaching leadership will be less effective.

This paper aims to identify and report the differential effects of activity control and capability control on role stressors, which subsequently affect salespeople’s job satisfaction and sales performance.

Drawing on job demands-resources (JD-R) theory, the authors defined active control and customer demandingness as the job demands and capability control as the job resource, and designed their relationship with role stressors, which are indicated as role ambiguity, role conflict and role overload. The authors enrolled a sample of 223 industrial salespeople from pharmaceutical companies. After collecting the data, the authors used structural equation modeling using AMOS to test and estimate causal relationships along with a two-step approach to examine the interaction effect. The authors have also tested the simple slope of two-way interactions. All of the measured variables were identical to those used in previous studies.

The study findings indicate that behavior-based control can be counterproductive. Reducing activity control can decrease role stress, increase job satisfaction and improve job performance; increasing capability control, however, can reduce role stress and increase job satisfaction and performance. It is also important to acknowledge the external environment of the sales context in which behavior-based control is most effective: whereas high customer demandingness and capability control are related to reduced role stress, high customer demandingness and activity control are related to increased role stress.

Sales managers should recognize that different control management regimes reinforce or mitigate salespeople’s job stressors and outcomes under specific conditions (i.e. work environments marked by higher or lower customer demandingness).

Drawing on JD-R theory, the research shows that a behavior control (i.e. activity control and capability control) has differential, and even opposite, psychological consequences.

The purpose of this study is to provide insights into bootleg innovation by investigating whether perceived hindrance stressors play an important role in bootlegging and how different organizational ownership types (state-owned enterprises (SOEs) vs non-SOEs) affect this relationship.

The study samples comprised 3,967 employees from 674 knowledge-intensive companies in southern China. Multilevel structural equation modeling was used to test the hypotheses.

Drawing on the conservation of resources (COR) theory, the results show that hindrance stressors have a curvilinear (U-shaped) influence on bootleg innovation, and that the curve relationship between the hindrance stressors and bootlegging is more pronounced among employees in non-SOEs.

The findings indicate that either a low or high level of hindrance stressors can activate a high level of bootlegging activities among employees. These results suggest that managers need to be vigilant in detecting the level of hindrance because different motivations predominate at different stressor levels.

Based on the COR theory, the findings cast perceived hindrance stressors as an antecedent of bootlegging at the individual level. The inquiry into state ownership types further provides a comprehensive understanding of the non-linear relationship between hindrance stressors and bootlegging.

Job stressors have a considerable influence on workplace safety behaviors. However, the findings from previous studies regarding the effect of different types of job stressors have been contradictory. This is attributable to, among other factors, the effectiveness of job stressors varying with occupations and contexts. This study examines the effects of challenge and hindrance stressors on construction workers' informal safety communication at different levels of coworker relationships.

A three-dimensional framework of informal safety communication is adopted, including self-needed, citizenship and participatory safety communication. Stepwise regression analysis is then performed using questionnaire survey data collected from 293 construction workers in the Chinese construction industry.

The results demonstrate that both challenge and hindrance stressors are negatively associated with self-needed and citizenship safety communication, whereas their relationships with participatory safety communication are not significant. Meanwhile, the mitigation effects of the coworker relationship (represented by trustworthiness and accessibility) on the above negative impacts vary with the communication forms. Higher trustworthiness and accessibility enable workers faced with challenge stressors to actively manage these challenges and engage in self-needed safety communication. Similarly, trustworthiness promotes workers' involvement in self-needed and citizenship safety communication in the face of hindrance stressors, but accessibility is only effective in facilitating self-needed safety communication.

By introducing the job demands-resources theory and distinguishing informal safety communication into three categories, this study explains the negative effects of challenge and hindrance job stressors in complex and variable construction contexts and provides additional clues to the current inconsistent findings regarding this framework. The diverse roles of challenge and hindrance job stressors also present strong evidence for the need to differentiate between the types of informal safe communication.

The purpose of this study is to investigate existing and emerging technology-driven stressors using the transactional model of stress and coping (TMSC).

In-depth semi-structured interviews with 36 professionals were performed to obtain qualitative data to explore emerging techno-stressors. The findings were validated a year into the pandemic with human resource (HR) professionals.

The authors identify a previously unreported techno-stressor, Techno-Isolation (TIS), which arises from a heavy dependence on information communication technologies for professional social interactions. Additionally, several considerations of interaction characteristics are identified that, based on the platform used, affect the experience of TIS, further expanding the TMSC with the addition of medium-interaction compatibility. The authors present a testable model and discuss implications.

This study identifies three new information communication technology (ICT)-based antecedents leading to a new techno-stressor, as well as the importance of medium-interaction compatibility in the experiences of stressors as strains. The authors discuss how these elements fit with and extend the existing stress literature.

This study examines the effect of occupational stress on turnover intention of employees working in the banking industry. The authors examine the mediating effects of service climate and emotional regulations of the employees in the relationship between occupational stress and intention to leave the organization.

This study followed stratified sampling technique for data collection from employees of ten commercial banks based on the banks' financial performance of top 5 and bottom 5 out of 27 banks. Data were collected at 2 stages, first from 465 employees for occupational stressors and second from 408 employees among the participants in the first stage for turnover intention, service climate and emotional regulation. Harman’s one-factor test was conducted to examine the common method bias. Confirmatory factor analysis (CFA), regression analysis and Preacher and Hayes Process Macro approach were used to examine mediation effect.

Three factors, namely workload (WL), role ambiguity and growth opportunity expectations were identified as the occupational stressors in the banking industry, predicting a positive relation of overall occupational stress to the intention to turnover. Service climate and the employees’ emotion regulation ability mediate the relationship between stress and turnover intention. Results also revealed no significant role of control variables in predicting occupational stress and turnover intention.

This study implies that the WL, role ambiguity and growth opportunity expectations of the employees cause stress in employees which may lead to have turnover intention. In order to get success in competitive environment, managers of banking industry can address stressors by enhancing service climate and formulating policies and programs to strengthen the emotion regulation which is evidence to strengthen the reciprocity approach of social exchange theory in employees’ commitment.

This study contributes to the social exchange theory and attempts to fulfill the gaps in empirical research on personnel psychology, human capital\ and organization management in developing countries.

A growing body of literature suggests that unpredictable, resource-depleting shocks – ranging from natural disasters to public health crises and beyond – require the firm to respond adaptively. However, how firms do so remains largely undertheorized. To contribute to this line of literature, the authors borrow from the conservation of resources (COR) theory of stress and the dynamic capabilities perspective to introduce the concept of firm stress – a state of reduced and irregular readiness firms enter into following unpredictable, resource-depleting shocks. Our theoretical model illustrates that firms must punctuate the stress state to adapt by first deploying a retrenchment response, thereby conserving resources and allowing the firm to consider how to best redeploy its dynamic capabilities to adapt. Subsequently, the firm can redeploy its capabilities and adaptively respond in one of three ways: exiting (reconfiguring resources for alternative use), persevering (reconfiguring resources for better use), or innovating (developing new resources). Overall, the authors offer a process model of firm stress and adaptive responses following an unpredictable, resource-depleting shock that paves the way for future research on stress in the strategy literature.

Drawing on the conservation of resources theory, the purpose of this paper is to examine whether role conflict is associated with frustration of employees’ basic needs and whether need frustration is associated with withdrawal in the form of reduced voice and increased silence. This paper also investigates if supervisor support mitigates potential detrimental outcomes of need frustration.

In this survey-based study, 201 full-time employees participated. Self-reports regarding voice and silence behaviors at work were collected as were perceptions of role conflict, need frustration and supervisor support.

The results of this study support the proposed moderated mediation relationships for both employee voice and silence behaviors. Specifically, need frustration mediates the relationship between role conflict and the two outcome variables. Perceived supervisor support moderates the path between need frustration and both voice and silence behaviors.

Employees are an organization’s first line of defense against potential accidents, inefficiencies and other organizational crises. When they perceive their needs are not met and they are not supported by their supervisors, employees are likely to seek to protect themselves from further resource loss by withholding feedback even if such feedback may enhance organizational effectiveness and prevent organizational crises.

Given that voice and silence are not opposites of each other, it is important to study both in a single study, as this study does. This study proposes and tests a heretofore untested explanation for the relationship between role conflict and voice and silence. The authors identify a buffer with potential to mitigate the negative effects of need frustration.

This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender, age group, education and job positions affect auditors’ decisions for burnout, audit quality and performance.

A questionnaire was distributed on a sample of auditors in the top ten auditing firms in an emerging market including the Big 4. Factor analysis, correlation matrix and structural equation modeling were used for the analysis of the collected data and testing the developed hypotheses.

The results show that burnout has negative consequences for both the auditor and the auditing firm. While good organizational climate has a negative significant association with audit quality, nonethical decisions and audit performance, role clarity has positive significant association with the audit quality and performance and has an insignificant association with nonethical decisions. Also, turnover intention has significant positive association with nonethical decision, audit quality and performance.

This research is among the first to focus on auditor’s burnout determinates on audit quality and performance in an emerging market characterized by different socioeconomic, political and cultural factors compared with those of developed markets. Auditors, regulators and professional policymakers can benefit from the results of this research.