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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.

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.

The purpose of this study is to investigate the phenomenon of defensive biasing in work stress surveys, which occurs when employees trivialize potential stressors and strains due to fear of negative consequences from their supervisors or management. This study aims to better understand the factors that influence this behavior and to develop a scale to measure it.

The study used an online survey of 200 employees to investigate the factors influencing defensive biasing behavior. The researchers developed a scale for defensive biasing with the help of subject matter experts and derived possible factors from the literature. Participants were presented with a hypothetical scenario in which they imagined a work stress survey in their organization and were asked to answer related items. The data were analyzed using regression analysis.

The study found that defensive biasing behavior was significantly predicted by perceived anonymity and neuroticism. Participants who felt less anonymous and had higher levels of neuroticism were more likely to engage in defensive biasing. Job insecurity and trust in supervisors were not found to be significant predictors of defensive biasing.

This study contributes to the literature on work stress surveys by developing a scale for defensive biasing and investigating the factors that influence this behavior. The study highlights the importance of making the survey process more transparent to reduce defensive biasing and obtain trustworthy results.

To understand how organizations, public or private, must increase their productivity perception (PP), independently of the sector. This article aims to analyze PP in the digital transformation (DT) process to determine how it is affected by technostress (TS) and work engagement (WE), two concepts that seem to be forces opposing PP.

The authors use data from a questionnaire addressed to personnel in two organizations (public and private). The analysis applies partial least squares technique to the 505 valid responses obtained from these organizations. This analysis is based not on representativeness but on uniqueness.

The results suggest a positive, significant relationship between DT and PP. This article integrates DT and its effects on aspects of people's health, PP and WE. The model thus includes interactions of technology with human elements. In both business and administrative environments, PP is key to optimizing resources and survival of organizations.

DT processes are different and complex because every organization is different. The authors recommend expanding this study to other sectors in both spheres, public and private. Aligning the objectives of the institutions for aid with DT is also quite complicated.

This study contributes to improving participating organizations. It also provides government institutions with a clear foundation from which to encourage actions that promote the health and WE of their workforce without reducing productivity. In addition, this study adds novelty to the research line.

The authors have deepened this line of research by developing fuller knowledge of the relationships among novel and necessary variables in organizations. The authors provide complementary, different and inspiring value in addressing this line of research.

This study aims to investigate the impact of job burnout on job satisfaction and the intention to change occupation within the accounting profession. It also examines the mediating role of psychological well-being.

A descriptive research design was used in this study. Survey data were physically collected from 230 accounting employees in the private sector. Structural equation modeling was used to test the theoretical model.

The results showed that job burnout significantly affects psychological well-being and that psychological well-being significantly mediates the relationship between job burnout and job satisfaction, as well as between job burnout and the intention to change occupation.

This study has significant implications for accounting organizations, suggesting the adoption of strategies to promote psychological well-being. These initiatives have the potential to enhance job satisfaction and reduce accountants’ intention to change their profession.

This study contributes to the existing literature by highlighting the mediating role of psychological well-being in linking job burnout with job satisfaction and the intention to change occupation among accounting professionals.