p The stressors-performance relation in accounting and auditing firms: Is there eustress out there?

Affiliation auteursAffiliation ok
Titrep The stressors-performance relation in accounting and auditing firms: Is there eustress out there?
Type de publicationJournal Article
Year of Publication2022
AuteursBonache ABernard
JournalCOMPTABILITE CONTROLE AUDIT
Volume28
Pagination87-131
Date PublishedJAN
Type of ArticleArticle
ISSN1262-2788
Mots-clés-JUSTICE, Motivation, performance, Stress, stressor
Résumé

To identify the stressors that improve performance in accounting firms, we used structural equation modeling to analyze 293 questionnaire responses from French certified public accountants (CPAs) and trainee CPAs. The findings clarify the rare studies on the stressorsmotivation relationship, and the mechanism by which perceived environmental uncertainty affects performance. We also show that feedback, if perceived as fair, increases performance through motivation and stress reduction. This study thus contributes to the scarce evidence on the link between justice and stress and highlights the unique characteristics of the Big Four accounting firms.

DOI10.3917/cca.281.0087