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Book part
Publication date: 9 May 2012

Kenneth J. Smith, George S. Everly and G. Timothy Haight

The Stress Arousal Scale (SAS; Everly, Sherman, & Smith, 1989) is a 20-item psychometric instrument designed to measure cognitive–affective precipitators of the…

Abstract

The Stress Arousal Scale (SAS; Everly, Sherman, & Smith, 1989) is a 20-item psychometric instrument designed to measure cognitive–affective precipitators of the physiological stress response. The SAS has been utilized in a number of studies that have examined various relations between stress arousal and its antecedents and consequences in the accounting work environment. This study introduces a new version of this scale, the SAS4, developed based on the Perseverative Cognition Hypothesis (Brosschot, Gerin, & Thayer, 2006). It is hypothesized that this new scale has internal consistency, test–retest reliability, and both convergent and divergent validity as well as significant correlation with the balance of the items on the original scale. These predictions are tested with a sample of American Institute of Certified Public Accountants (AICPA) members employed in public accounting, and four independent samples of undergraduate business students. The results indicate that the SAS4 is a valid and reliable psychometric measure with potential benefits in terms of its congruence with recent theoretical and empirical advances in the etiology of stress, as well as its administrative efficiency for those seeking to further examine the stress dynamic among accountants in the workplace.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

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Article
Publication date: 28 January 2019

Joonheui Bae, Sang Jin Kim, Kyung Hoon Kim and Dong-Mo Koo

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…

Abstract

Purpose

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.

Design/methodology/approach

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

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Internet Research, vol. 29 no. 2
Type: Research Article
ISSN: 1066-2243

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Article
Publication date: 1 October 1996

Christopher F. Sharpley, Roisin Reynolds, Alicia Acosta and Jagdish K. Dua

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…

Abstract

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.

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Journal of Educational Administration, vol. 34 no. 4
Type: Research Article
ISSN: 0957-8234

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Article
Publication date: 5 January 2010

Anthony R. Bowrin and James King

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Managerial Auditing Journal, vol. 25 no. 2
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 8 September 2017

Abstract

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

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Book part
Publication date: 5 September 2018

Stacy Ann Hawkins, Loryana L. Vie, Pedro S. A. Wolf, Paul B. Lester, Kerry S. Whittaker, Jacob N. Hawkins and Alycia L. Perez

Job performance in the US Army is a complex construct, in part because of the stressors that soldiers face, both day-to-day and during deployment. This chapter critically…

Abstract

Job performance in the US Army is a complex construct, in part because of the stressors that soldiers face, both day-to-day and during deployment. This chapter critically reviews job performance, and the connections between performance and stress and health, discussing how findings may also be relevant within the specific context of the Army. We review established conceptualizations and metrics of job performance within the Army as well as the civilian sector. Then, we discuss the existing research on the associations between performance and stress, physical health, health behaviors, and mental health. Considering these findings, we discuss lessons learned for Army performance metrics, recommending that stress- and health-related issues be incorporated into unit and leader performance metrics, with two critical caveats: (1) data are aggregated at a company level and (2) non-reactive measures are used. Finally, we discuss how existing data repositories can facilitate future research and note potential constraints of using secondary data.

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Occupational Stress and Well-Being in Military Contexts
Type: Book
ISBN: 978-1-78756-184-7

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Book part
Publication date: 8 September 2017

Kenneth J. Smith, David J. Emerson and George S. Everly

This paper examines the influence of stress arousal and burnout as mediators of the negative relations between role stressors and job outcomes (satisfaction, performance…

Abstract

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.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

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Book part
Publication date: 30 December 2004

Fred H. Previc

Human performance, particularly that of the warfighter, has been the subject of a large amount of research during the past few decades. For example, in the Medline

Abstract

Human performance, particularly that of the warfighter, has been the subject of a large amount of research during the past few decades. For example, in the Medline database of medical and psychological research, 1,061 papers had been published on the topic of “military performance” as of October 2003. Because warfighters are often pushed to physiological and mental extremes, a study of their performance provides a unique glimpse of the interplay of a wide variety of intrinsic and extrinsic factors on the functioning of the human brain and body. Unfortunately, it has proven very difficult to build performance models that can adequately incorporate the myriad of physiological, medical, social, and cognitive factors that influence behavior in extreme conditions. The chief purpose of this chapter is to provide a neurobiological (neurochemical) framework for building and integrating warfighter performance models in the physiological, medical, social, and cognitive areas. This framework should be relevant to all other professionals who routinely operate in extreme environments. The secondary purpose of this chapter is to recommend various performance metrics that can be linked to specific neurochemical states and can accordingly strengthen and extend the scope of the neurochemical model.

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The Science and Simulation of Human Performance
Type: Book
ISBN: 978-1-84950-296-2

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Article
Publication date: 12 May 2020

Kenneth J. Smith, David J. Emerson, Charles R. Boster and George S. Everly, Jr

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Accounting Research Journal, vol. 33 no. 3
Type: Research Article
ISSN: 1030-9616

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Book part
Publication date: 23 July 2015

Szilvia Gyimóthy, Christine Lundberg, Kristina N. Lindström, Maria Lexhagen and Mia Larson

Tourism in the wake of films, literature, and music is gaining interest among academics and practitioners alike. Despite the significance of converging tourism and media…

Abstract

Tourism in the wake of films, literature, and music is gaining interest among academics and practitioners alike. Despite the significance of converging tourism and media production and popcultural consumption, theorizing in this field is weak. This chapter explores complex relationships among popcultural phenomena, destination image creation, and tourism consumption. By taking a broader social science approach, it revisits and connects research themes, such as symbolic consumption, negotiated representations, fans and fandom, technology mediation, and media convergence. The chapter concludes with an integrative model, or “popcultural placemaking loop,” which is qualified through six propositions.

Details

Tourism Research Frontiers: Beyond the Boundaries of Knowledge
Type: Book
ISBN: 978-1-78350-993-5

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