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La relation stresseurs–performance en cabinets comptables et d’audit : Y a-t-il du bon stress ?

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  • Adrien Bernard Bonache

Abstract

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 stressors–motivation 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.

Suggested Citation

  • Adrien Bernard Bonache, 2022. "La relation stresseurs–performance en cabinets comptables et d’audit : Y a-t-il du bon stress ?," ACCRA, Association francophone de comptabilité, vol. 28(1), pages 87-131.
    • Handle: RePEc:cai:accafc:cca_281_0087
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