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The Role of Stress Arousal in the Dynamics of the Stressor†to†Illness Process among Accountants

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  • KENNETH J. SMITH
  • GEORGE S. EVERLY
  • TONY R. JOHNS

Abstract

. This study investigates the Kahn et al. (1964) measure of job†related stressors, and the Everly et al. (1989) measure of stress (i.e., cognitive†affective) arousal to ascertain whether the scales are measuring two distinct constructs. Data gathered from a sample of 1,618 members of the American Institute of Certified Public Accountants are analyzed to measure the psychometric properties of both instruments. Results from internal consistency, exploratory and confirmatory factor analyses, and item analyses indicate that both scales are reliable measures and the two scales are measuring different constructs, This study also examines the mediating effect of stress arousal on the relationship between sources of job stress, and resultant coping behaviors and psychological stress symptoms by means of structural modeling analyses. The results indicate that stress arousal is indeed a significant mediator in the stressor†to†illness process. Résumé. Les auteurs analysent l'instrument de mesure utilisé par Kahn et al. (1964) pour évaluer les facteurs de stress liés au travail ainsi que la mesure de la manifestation (cognitive†affective) du stress proposée par Everly et al. (1989) pour confirmer si les échelles utilisées circonscrivent deux concepts distincts. Ils analysent les données colligées à partir d'un échantillon de 1 618 membres de l'American Institute of Certified Public Accountants afin d'évaluer les propriétés psychométriques des deux instruments de mesure. Les résultats tirés des analyses des facteurs de cohérence interne, des facteurs exploratoires et des facteurs de corroboration, ainsi que les analyses des éléments indiquent que les deux échelles de mesure sont fiables et qu'elles circonscrivent des concepts différents. Les auteurs examinent également l'effet de médiation de la manifestation du stress sur la relation entre les sources de stress au travail et les comportements d'adaptation qui en résultent et les symptômes de stress psychologique, au moyen d'analyses de modélisation des structures. Les résultats de l'étude indiquent que la manifestation du stress est, de fait, un médiateur d'importance dans le processus qui conduit du facteur de stress à la maladie.

Suggested Citation

  • 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.
    • Handle: RePEc:wly:coacre:v:9:y:1993:i:2:p:432-449
    DOI: 10.1111/j.1911-3846.1993.tb00890.x
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    References listed on IDEAS

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    1. Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer;The Psychometric Society, vol. 16(3), pages 297-334, September.
    2. Henry Kaiser, 1970. "A second generation little jiffy," Psychometrika, Springer;The Psychometric Society, vol. 35(4), pages 401-415, December.
    3. Mark E. Haskins & A.J. Baglioni & Cary L. Cooper, 1990. "An investigation of the sources, moderators, and psychological symptoms of stress among audit seniors," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 361-385, March.
    4. Karasek, R. & Baker, D. & Marxer, F. & Ahlbom, A. & Theorell, T., 1981. "Job decision latitude, job demands, and cardiovascular disease: A prospective study of Swedish men," American Journal of Public Health, American Public Health Association, vol. 71(7), pages 694-705.
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    1. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
    2. Rodgers, Waymond & Guiral, Andrés, 2011. "Potential model misspecification bias: Formative indicators enhancing theory for accounting researchers," The International Journal of Accounting, Elsevier, vol. 46(1), pages 25-50, March.
    3. 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.
    4. 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.

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