A comprehensive study of stress on individuals in middle- management positions in public accounting

Accounting is generally regarded as a stressful occupation. Research suggests that the most stressful positions in a public accounting firm are those of middle management. Given the pivotal role these individuals play in the accounting firm, it is important to gain an understanding of the stressors they encounter and the consequences of those stressors, as well as any possible moderating effects of personal characteristics.

This study of stress in public accounting was conducted to address the following research questions: What environmental factors (both work-related and home-related) contribute to stress at the middle-management level in public accounting? What are the consequences of this stress? Are the consequences of stress modified by the personal characteristics of the individual?

Data for the study were collected through questionnaires mailed to a national sample of certified public accountants. The sample consisted of two groups—1,593 individuals presently employed in public accounting positions, and 340 individuals who were employed in public accounting firms but have recently switched to nonpublic accounting jobs. Of the 1,933 individuals sampled, approximately 1,200 (62%) responded.

The results of the study suggest that middle-management level public accountants are most stressed by home-related factors (conflict with leisure and conflict with family roles) as well as work-related factors (time pressure and quantitative overload). This stress is associated with several negative outcomes—job-related tension, job dissatisfaction, propensity to leave public accounting, and turnover. Gender and personality type are important moderators of the relationships between the stressors and stress outcomes.