Flexibility and job stress in the accounting profession

Abstract

Purpose The purpose of this study is to examine the effects of flexibility as a coping mechanism for reducing the negative impact of job stress on the accounting profession. Design/methodology/approach Data were collected using a survey questionnaire sent by mail to accounting professionals in Tunisia. A total of 200 responses were examined using a structural equations modeling procedure. Findings The results indicate that flexibility attenuates the negative effects of job stress by improving job performance and job satisfaction among accounting professionals. Also, flexibility has a significant and positive association with psychological well-being. The results demonstrate that role ambiguity and overload have a positive influence on job burnout, which supports the argument that role stressors are antecedents of burnout in the accounting profession. Practical implications This study’s results help the accounting firms to reduce job stress by offering work flexibility to employees. Also, the results have significant implications for accounting professionals who are concerned with the consequences of job stress and the coping mechanisms that can diminish these consequences. Originality/value This study contributes to the behavioral accounting literature by examining flexibility as a coping strategy within the job stress model in an emerging country (Tunisia).