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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 paper is to investigate the relationship between game items and mood management to show the affective value of game items. Specifically, the study examines the impact of interaction between two negative mood states (stress vs boredom) and types of game items (functional vs decorative) on the purchasing intention of game items.

Two experiments were conducted to predict the outcomes of using game items.

Game users effectively manage their level of arousal and mood valence using game items. The selective exposure theory provides additional understanding of different purchasing behaviors, suggesting that stressed users are more likely to purchase decorative items while bored users purchase functional items to manage their mood.

The study results show the affective role of game items in mood management. While previous studies focused on the cognitive and functional aspects of purchasing game items, this study extends the value of game items as augmented products.

When launching new games, companies should provide game users free game items for mood management. In addition, to increase intervention potential and behavioral affinity, marketers need to develop and launch more game item types.

This study extends the understanding of affective value of game items by applying mood management and selective exposure theories to explain the purchase intention of game items.

Examines how data on job stress, health, anxiety and daily hassle were collected via survey questionnaires from 1,925 staff at Monash University campuses. The sample included academic, general, administrative, technical and library staff, with both genders and representation from age, employment and seniority groupings. Shows that results indicated significant positive relationships between job stress and anxiety, daily hassle, and health, the latter suggesting that self‐reported stress at work was associated with absence from work, visits to medical practitioners, and frequency of illnesses and accidents. Reports comparisons across campus, gender, age and job type, and makes some overall contrasts between these data and those previously reported for a rural university. Discusses implications for health promotion among university staff.

The purpose of this paper is to examine the relationships among time pressure (TP), task complexity (TC), and audit effectiveness (AE). It is motivated by the conflicting results reported in prior TP studies.

The research hypotheses are developed using McGrath's interactional model of the Yerkes‐Dodson Law. Data are collected using a two‐treatment field experiment involving 63 public accountants.

The results show a negative, interactional relationship among TP, TC, and AE.

The first limitation concerns the non‐random procedure used to recruit public accounting firms and auditors. Second, there is the less than perfect operationalization of the TC construct.

First, the findings suggest that public accounting firms may need to resist the urge to reduce the time allowed for performing compliance tests, and provide training to improve the detection rate for all type of compliance deviations. Second, the fact that the rate of change in AE, in response to changes in TP, is different for the two audit tasks studied, suggests that it may not be appropriate for audit planners to assume a uniform TP effect across the various tasks involved in an audit. This insight has implication for the trade‐offs between the lower direct audit costs associated with tighter time budgets, and possible increases in audit risk associated with lower AE.

Two unique aspects of this paper are the operationalization of TP as a continuous random variable and the use of z‐scores to standardize the AE measure.

This study examines the effects of scent arousal on consumers' time perception in retail service environments and further explores how the effect is moderated by consumer-perceived stress.

A laboratory experiment (Study 1) and a field experiment (Study 2) were conducted to examine the relationship between scent arousal and time perception and the mediating effect between scent arousal and consumers' store evaluations. Another laboratory experiment (Study 3) was conducted to explore how consumers' stress modifies the scent arousal effect.

Consumers in a low-arousal scent condition perceived a shorter duration of time than those in a high-arousal scent condition. This finding was verified in a field experiment, whereas scent arousal affects consumers' store evaluations through the mediating effects of time perception. However, the impact of scent arousal on time perception was attenuated in high-stress conditions.

Time duration perception is an important indicator in the retail service marketing process. Evidence shows that underestimating time duration in the shopping process represents positive responses. This study extends prior research by examining how scent arousal influences time perception and how consumers' stress moderates scent arousal’s effect.

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.

The purpose of this paper is to explore if a ringing cell phone could impact cognitive performance as well as being agitating to provoke aggressive reactions. The study investigated variables that could impact a participant’s willingness to aggress and retaliate, such as sensitivity to arousal and dark personalities (DRPs), Machiavellianism, narcissism, and subclinical psychopathy and sadism.

There were 128 participants (77 women and 51 men). The cognitive load task consisted of forming anagrams while being in a high or low provocation condition. Participants were subsequently asked how willing they would be to allow one out-group member to be harmed in favor of saving several in-group members. Three personality measures were used: two measuring DRPs and one measuring arousal sensitivity.

The authors discovered that older age and subclinical psychopathy were significant predictors for the willingness to aggress. Those in the high provocation condition retaliated the most against the experimenter, and a participant’s English ability was the only variable that predicted good performance on the cognitive task.

The results warrant further research into how personality types, aggression, and everyday, multiple arousal sources intertwine to inform personalized evidence-based interventions. Organizational and educational psychologists could also use this research to in form how offices and schools are run.

The purpose of this paper is to explore the effect of inventory record inaccuracy due to behavioral aspects of workers on the order and inventory variance amplification.

The authors adopt a continuous-time analytical approach to describe the effect of inbound throughput on the inventory and order variance amplification due to the workload pressure and arousal of workers. The model is numerically solved through simulation and results are analyzed with statistical general linear model.

Inventory management policies that usually dampen variance amplification are not effective when inaccuracy is generated due to workers’ behavioral aspects. Specifically, the psychological sensitivity and stability of workers to deal with a given range of operational conditions have a combined and multiplying effect over the amplification of order and inventory variance generated by her/his errors.

The main limitation of the research is that the authors model workers’ behavior by inheriting a well-known theory from psychology that assumes a U-shaped relationship between stress and errors. The authors do not validate this relationship in the specific context of inventory operations.

The paper gives suggestions for managers who are responsible for designing order and inventory policies on how to take into account workers’ behavioral reaction to work pressure.

The logistics management literature does not lack of research works on behavioral decision-making causes of order and inventory variance amplification. Contrarily, this paper investigates a new kind of behavioral issue, namely, the impact of psycho-behavioral aspects of workers on variance amplification.

Decision making is inherently stressful since the decision maker must choose between potentially conflicting alternatives with unique hazards and uncertain outcomes. Whereas decision aids such as decision support systems (DSS) can be beneficial in stressful scenarios, decision makers sometimes misuse them during decision making, leading to suboptimal outcomes. The purpose of this paper is to investigate the relationship between stress, decision making and decision aid use.

The authors conduct an extensive multi-disciplinary review of decision making and DSS use through the lens of stress and examine how stress, as perceived by decision makers, impacts their use or misuse of DSS even when such aids can improve decision quality. Research questions examine underlying sources of stress in managerial decision making that influence decision quality, relationships between a decision maker’s perception of stress, DSS use/misuse, and decision quality, and implications for research and practice on DSS design and capabilities.

The study presents a conceptual model that provides an integrative behavioral view of the impact of a decision maker’s perceived stress on their use of a DSS and the quality of their decisions. The authors identify critical knowledge gaps and propose a research agenda to improve decision quality and use of DSS by considering a decision maker’s perceived stress.

This study provides a previously unexplored view of DSS use and misuse as shaped by the decision and job stress experienced by decision makers. Through the application of four theories, the review and its findings highlight key design principles that can mitigate the negative effects of stressors on DSS use.

Stress damages us and our performance. It is a real part of most manager's experience and can be said to occur when significant demands exceed perceived management responsibilities and routines. Stress can be the essence of working life, and certainly need not always be damaging to us. But when it becomes excessive, it is something unwanted.