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An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students

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  • Kenneth J. Smith
  • Donald L. Rosenberg
  • G. Timothy Haight

Abstract

Using a sample of 557 undergraduate business students from three U.S. comprehensive universities, this study examined: (a) the factor structure of the Perceived Stress Scale‐10 (PSS10; Cohen and Williamson, 1988); (b) the invariance of its factor structure; (c) the scale's reliability; and (d) its convergent and divergent validity. Confirmatory factor analyses supported a structure with two primary factors, General Distress and Ability‐to‐Cope, loading on a single second‐order factor, Perceived Stress. Furthermore, this model was confirmed for designated subpopulations including the 264 accounting majors who participated in the study. Notably absent in prior research, this study found two items, numbers 2 and 9, to load significantly on both the General Distress and Ability‐to‐Cope factors with men and the full sample, respectively. Item–total correlations, coefficient alphas, and Spearman‐Brown reliability coefficients supported the reliability of the items loading on the full scale as well as on each of the two primary factors. Combined, these findings provide compelling evidence in support of the PSS10 as a stress assessment measure for business students in general, and accounting students in particular. In fact, given its practical expediency in terms of administration and scoring, the PSS10 appears to be a tool that could be used by university administrators and potentially by human resource personnel at accounting and business organizations to assess student/employee perceived stress levels before the onset of burnout tendencies, thus facilitating more timely and cost‐effective intervention strategies. Dans l'analyse d'un échantillon de 557 étudiants de premier cycle en gestion, provenant de trois universités polyvalentes des États‐Unis, les auteurs étudient a) la structure factorielle de l’échelle de stress perçu à 10 items (Perceived Stress Scale‐10 — PSS10, Cohen et Williamson, 1988) ; b) l'invariance de sa structure factorielle ; c) la fiabilité de l’échelle ; et d) sa validité convergente et divergente. Les analyses factorielles confirmatoires accréditent une structure comportant deux facteurs essentiels, l'anxiété générale et la capacité de faire face, avec saturation d'un seul facteur de second ordre, le stress perçu. En outre, ce modèle est confirmé pour des sous‐populations définies regroupant les 264 étudiants de majeure en comptabilité ayant participé à l’étude. Les observations des auteurs révèlent que les items 2 et 9, dont l'absence est notable dans les études précédentes, saturent sensiblement les facteurs d'anxiété générale et de capacité de faire face chez les répondants masculins et l'ensemble de l’échantillon respectivement. Les corrélations item‐total, les coefficients alpha et les coefficients de fiabilité Spearman‐Brown confirment la fiabilité de la conclusion selon laquelle ces items saturent l'ensemble de l’échelle ainsi que les deux facteurs essentiels. Ces observations réunies démontrent clairement que la PSS10 est une mesure valable d’évaluation du stress chez les étudiants en gestion de façon générale, et chez les étudiants en comptabilité en particulier. En fait, compte tenu de son efficacité sur le plan de l'administration et de la notation, la PSS10 est un instrument qui, semble‐t‐il, pourrait être utilisé par les gestionnaires des universités et le personnel des services des ressources humaines des organismes de comptabilité et de gestion pour évaluer les degrés de stress perçu chez les étudiants ou les employés avant que ne survienne l’épuisement professionnel, ce qui faciliterait l’élaboration plus rapide de stratégies d'intervention plus économiques.

Suggested Citation

  • Kenneth J. Smith & Donald L. Rosenberg & G. Timothy Haight, 2014. "An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students," Accounting Perspectives, John Wiley & Sons, vol. 13(1), pages 29-59, March.
  • Handle: RePEc:wly:accper:v:13:y:2014:i:1:p:29-59
    DOI: 10.1111/1911-3838.12023
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    References listed on IDEAS

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    1. Kenneth J. Smith & George S. Everly & Tony R. Johns, 1993. "The Role of Stress Arousal in the Dynamics of the Stressor†to†Illness Process among Accountants," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 432-449, March.
    2. Shaher H. Hamaideh, 2011. "Stressors and Reactions to Stressors Among University Students," International Journal of Social Psychiatry, , vol. 57(1), pages 69-80, January.
    3. Jelinek, Ronald & Jelinek, Kate, 2008. "Auditors gone wild: The "other" problem in public accounting," Business Horizons, Elsevier, vol. 51(3), pages 223-233.
    4. Albert Satorra & Peter Bentler, 2001. "A scaled difference chi-square test statistic for moment structure analysis," Psychometrika, Springer;The Psychometric Society, vol. 66(4), pages 507-514, December.
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    1. David J. Emerson & Joseph F. Hair & Kenneth J. Smith, 2023. "Psychological Distress, Burnout, and Business Student Turnover: The Role of Resilience as a Coping Mechanism," Research in Higher Education, Springer;Association for Institutional Research, vol. 64(2), pages 228-259, March.
    2. Smith, Kenneth J. & Emerson, David J. & Haight, Timothy D. & Mauldin, Shawn & Wood, Bob G., 2019. "An examination of the psychometric properties of the Connor-Davidson Resilience Scale-10 (CD-RISC10) among accounting and business students," Journal of Accounting Education, Elsevier, vol. 47(C), pages 48-62.
    3. Ying Jiang & Yan-Jun Guan & Da-Wei Dai & Wei Huang & Zhen-Yu Huang, 2019. "Prevalence of stress and its determinants among residents enrolled in China Standardized Training Program for Resident Doctor (C-STRD) program: A cross-sectional study," PLOS ONE, Public Library of Science, vol. 14(1), pages 1-12, January.
    4. Smith, Kenneth J. & Emerson, David J., 2014. "An assessment of the psychometric properties of the Perceived Stress Scale-10 (PSS10) with a U.S. public accounting sample," Advances in accounting, Elsevier, vol. 30(2), pages 309-314.

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