The Level of Occupational Stress in the Accounting Function and Its Relationship with Demographic Variables among Accountants in Commercial Banks in Libya
DOI:
https://doi.org/10.37375/esj.v9i2.4388Abstract
This study examines job stress factors in accounting and their relationship with demographic variables among accountants in commercial banks in Libya. Five job stress factors were examined: role ambiguity, role conflict, quantitative role overload, qualitative role overload, and role development anxiety, along with four demographic variables: gender, age, educational qualification, and professional experience. After confirming data normality, independent-samples t-test and one-way analysis of variance (ANOVA) were employed. The findings indicate that most demographic variables were not associated with statistically significant differences in job stress. However, significant differences were found in quantitative role overload by gender and age, role conflict by educational qualification, and role ambiguity by professional experience. Male accountants reported higher quantitative role overload than females. Overall, the findings suggest that demographic differences in job stress among accountants in Libyan commercial banks are generally limited to specific stress factors rather than representing a broad pattern across all dimensions.
References
قائمة المراجع العربية
الحمادي، بشير محمد، العامري، عمار محمد، سعيد، عبد الله عادل، الخضر، الخضر عاتق، وأبو بكر، عبد الرحمن. (2023). أثر بيئة العمل الداخلية في الأداء الوظيفي -دراسة ميدانية في مؤسسة السعيد للسيراميك-اليمن. الأندلس للعلوم الإنسانية والاجتماعية, 10(85).
المشعان، عويد. (2000). مصادر الضغوط المهنية لدى المدرسين في المرحلة المتوسطة بدولة الكويت وعلاقتها بالاضطرابات النفسية الجسمية، مجلس النشر العلمي، جامعة الكويت. مجلة العلوم التربوية، المجلد الثامن والعشرون (1).
بريك، وسام. (2001). مصادر الضغوط المهنية وعلاقتها ببعض المتغيرات الديموغرافية والمهنية لدى معلمي المدارس الخاصة. كلية التربية في عمان (25 الجزء الأول).
حريم، حسين. (2003). السلوك التنظيمي من منظور سلوك الموارد البشرية في المنظمة. عمان: دار زهران.
حسين، سحر أنور. (2013). قياس تأثير ضغوط العمل في مستوى الأداء الوظيفي: دراسة استطلاعية تحليلية لآراء عينة من العاملين في هيئة التعليم التقني. مجلة كلية بغداد للعلوم الاقتصادية الجامعة، (6).
عساف، محمد. (1996). مصادر الاجهاد والضغط النفسي لدى مدرسي الجامعات في الضفة الغربية المحتلة،نابلس، فلسطين. جامعة النجاح للأبحاث, 3(10).
فرج، لبنى صبري، والشكري، لندا سمير. (2009). دراسة بعض الضغوط النفسية وعلاقتها ببعض المتغيرات لمعلمي المرحلة الابتدائية في مدينة غزة، برنامج تعليم أساسي
قطب، خالد عباس متولي. (2012). أثر ضغوط العمل على الرضا الوظيفي، دراسة تطبيقية على الهيئة القومية للبريد، (الدكتوراه المهنية في ادارة الاعمال)، جامعة عين شمس،
ماهر، أحمد. (2003). السلوك التنظيمي: مدخل بناء المهارات. الإسكندرية: الدار الجامعية للنشر
محمد، يوسف عبد الفتاح. (1999). الضغوط النفسية لدى المعلمين وحاجاتهم الإرشادية. مجلة مركز البحوث التربوية، جامعة قطر، 8(15)، 2–195.
قائمة المراجع الانجليزية:
Ahmad, J., Zahid, S., Wahid, F. F., & Ali, S. (2021). Impact of role conflict and role ambiguity on job satisfaction the mediating effect of job stress and moderating effect of Islamic work ethics. European Journal of Business Management Research, 6(4), 4
Akhtar, A., Amir, A., Khurshid, M. A., Abro, M. M. Q., & Hussain, J. (2018). Impact of job stress on employees’ job satisfaction: An empirical study of private banks of Pakistan. Pakistan Journal of Social Sciences, 38(1), 137–151.
Akgun, A. I., & Ture, N. (2019). The relationship between personality type and perceived stress level: Evidence from independent public accountants. Business Economics Research Journal, 10(4), 903–913.
Alnaas, A. A. (2005). A study of the impact of stress factors on the performance of accountants in Libyan companies (Unpublished master's thesis). Qaryounis University, Benghazi.
Anderson, A. (2020). Mindfulness: A promising practice to reduce accountant stress. Marriott Student Review, 3(4), 37.
Antoniou, A. S. G., Davidson, M. J., & Cooper, C. L. (2003). Occupational stress, job satisfaction and health state in male and female junior hospital doctors in Greece. Journal of Managerial Psychology, 18(6), 592–621.
Bakhuys Roozeboom, M. C., Schelvis, R. M., Houtman, I. L., Wiezer, N. M., & Bongers, P. M. (2020). Decreasing employees’ work stress by a participatory, organizational level work stress prevention approach: A multiple-case study in primary education. BMC Public Health, 20(1), 676.
Bakker, A. B., & Demerouti, E. (2007). The job demands-resources model: State of the art. Journal of Managerial Psychology, 22(3), 309–328.
Baron, R. A., Greenberg, J., & DeNisi, A. S. J. (1990). Behavior in organizations: Understanding and managing the human side of work.
Bell, A. S., Rajendran, D., & Theiler, S. (2012). Job stress, wellbeing, work-life balance and work-life conflict among Australian academics. Electronic Journal of Applied Psychology, 8(1), 25–37.
Bemana, S. (2013). The relationship among job stress on job satisfaction in municipality personnel in Iran. World Applied Sciences Journal, 22(2), 233–238.
Boyas, J., Wind, L. H., & Kang, S.-Y. (2012). Exploring the relationship between employment-based social capital, job stress, burnout, and intent to leave among child protection workers: An age-based path analysis model. Children and Youth Services Review, 34(1), 50–62.
Bui, T., Zackula, R., Dugan, K., & Ablah, E. (2021). Workplace stress and productivity: A cross-sectional study. Kanas Journal of Medicine, 14, 42–45.
Calisir, F., Gumussoy, C. A., & Iskin, I. J. P. R. (2011). Factors affecting intention to quit among IT professionals in Turkey. Procedia – Social and Behavioral Sciences, 40(4), 514–533.
Campbell, M. C., Sheridan, J. B., & Campbell, K. Q. (1988). How do accountants cope with stress? Woman CPA, 50(3).
Chandola, T., Brunner, E., & Marmot, M. (2006). Chronic stress at work and the metabolic syndrome: Prospective study. BMJ, 332(7540), 521–525.
Chirico, F., Crescenzo, P., Nowrouzi-Kia, B., Tarchi, L., Batra, K., Ferrari, G., et al. (2022). Prevalence and predictors of burnout syndrome among schoolteachers during the COVID-19 pandemic in Italy: A cross-sectional survey. Journal of Health and Social Sciences, 195–211.
Chong, V. K., & Monroe, G. S. (2015). The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: A structural equation modelling approach. Accounting & Finance, 55(1), 105–132.
Cohen-Callow, A., Hopkins, K. M., & Kim, H. J. (2009). Retaining workers approaching retirement: Why child welfare needs to pay attention to the aging workforce. Child Welfare, 209–228.
Devi, N., & Widhiyani, N. L. S. (2020). The effect of job stress, computer self-efficacy, non-physical work environment on the effectiveness of use accounting information systems. American Journal of Humanities and Social Sciences Research, 9, 209–217.
Dewi, K., Budiman, A. I., Puspita, Y., Imam, S., & Research, E. (2022). The determination of audit consideration at public accounting firms in Palembang City: Job stress as a mediation variable. Review of Integrative Business, 11, 213–230.
Dodanwala, T. C., & Santoso, D. S. (2022). The mediating role of job stress on the relationship between job satisfaction facets and turnover intention of the construction professionals. Engineering, Construction and Architectural Management, 29(4), 1777–1796.
Easterby-Smith, M., Thorpe, R., & Lowe, A. (2002). Management research (2nd ed.). London: SAGE.
Fajriansyah, Y., Kalangi, L., & Lambey, R. (2024). The influence of job stress, job satisfaction, and organizational commitment on turnover intention of accounting and finance employees at PT. Multi Nabati Sulawesi. The Contrarian: Finance, Accounting, Business Research, 3(2), 86–95.
Field, A. (2006). Discovering statistics using SPSS (2nd ed.). London: Sage Publications.
Fitri, Y. (2019). The role of adversity intelligence in encouraging the implementation of Islamic work ethics and the impact on accountant’s performance and career development of accountants. Social Sciences, 8(8), 619–633.
Gaertner, J. F., & Ruhe, J. A. (1981). Job-related stress in public accounting: CPAs who are under the most stress and suggestions on how to cope. Journal of Accountancy, 151, 68.
Glazer, S., Beehr, T. A., & Erez, A. (2005). Consistency of implications of three role stressors across four countries. Journal of Organizational Behavior, 26(5), 467–487.
Geçer, E., & Yıldırım, M. (2021). Family communication and psychological distress in the era of COVID-19 pandemic: Mediating role of coping. Current Psychology.
Gmelch, W. H., Lovrich, N. P., & Wilke, P. K. (1984). Sources of stress in academe: A national perspective. Research in Higher Education, 20(4), 477–490.
Gregson, T. W., & Wendell, J. (1994). Role conflict, role ambiguity, job satisfaction, and the moderating effect of job-related self-esteem: A latent variable approach. Journal of Applied Business Research, 10, 106–113.
Gregson, T., Wendell, J., & Aono, J. (1994). Role ambiguity, role conflict, and perceived environmental uncertainty: Are the scales measuring separate constructs for accountants. Behavioral Research in Accounting, 6(1), 144–159.
Güzide, A. (2021). Study on factors affecting accountants’ job stress: Focusing on self-efficacy, job satisfaction and work engagement. Revista Argentina de Clínica Psicológica, 30(1), 587.
Hair, J. F., Anderson, R., Tatham, R., & Black, W. (1998). Multivariate data analysis (5th ed.). London: Prentice Hall.
Hoboubi, N., Choobineh, A., Kamari Ghanavati, F., Keshavarzi, S., & Hosseini, A. A. (2017). The impact of job stress and job satisfaction on workforce productivity in an Iranian petrochemical industry. Safety and Health at Work, 8(1), 67–71.
Hu, J., Ye, B., Yildirim, M., & Yang, Q. (2023). Perceived stress and life satisfaction during COVID-19 pandemic: The mediating role of social adaptation and the moderating role of emotional resilience. Psychology, Health & Medicine, 28(1), 124–130.
Idris, M. K. (2011). Over time effects of role stress on psychological strain among Malaysian public university academics. International Journal of Business and Social Science, 2(9), 142–153.
Ivancevich, J. M., & Matteson, M. T. (1980). Stress and work: A managerial perspective. New York, NY: McGraw Hill.
Jackson, S. E., & Schuler, R. S. (1985). A meta-analysis and conceptual critique of research on role ambiguity and role conflict in work settings. Organizational Behavior and Human Decision Processes, 36(1), 16–78.
Jamadar, C. (2012). Depression, anxiety and stress among pregnant women. Retrieved from http://jessychandrakant.blogspot.com
Jones, A., Norman, C. S., & Wier, B. (2010). Healthy lifestyle as a coping mechanism for role stress in public accounting. Behavioral Research in Accounting, 22(1), 21–41.
Kakada, P., & Deshpande, Y. (2018). Job stress among employees: A study. International Journal of Research in Management.
Kelly, T., & Barrett, M. (2011). The leading causes and potential consequences of occupational stress: A study of Irish trainee accountants. Irish Accounting Review, 18(2), 270–288.
Karkoulian, S., Srour, J., & Sinan, T. (2016). A gender perspective on work-life balance, perceived stress, and locus of control. Journal of Business Research, 69(11), 4918–4923.
Kokoroko, E., & Sanda, M. A. (2019). Effect of workload on job stress of Ghanaian OPD nurses: The role of coworker support. Safety and Health at Work, 10(3), 341–346.
Leka, S., Jain, A., & Organization, W. H. (2010). Health impact of psychosocial hazards at work: An overview.
Malik, M. (2024). The influence of work-life integration on work-family conflict and work-life balance impact employee stress levels and engagement. International Journal of Business Strategy Horizon, 1(1), 89–110.
Maharani, A., & Tamara, D. (2024). The occupational stress and work-life balance on turnover intentions with job satisfaction as mediating. SA Journal of Human Resource Management, 22, a2369. https://doi.org/10.4102/sajhrm.v22i0.2369.
Marzabadi, A., & Fesharaki, Q. (2011). The relationship between geographical areas, personality, socio-economic status and demographic factors with job stress. International Journal of Behavioral Sciences, 5(2), 151–156.
Mnif, Y., & Rebai, E. (2022). Flexibility and job stress in the accounting profession. Accounting Research Journal, 35(2), 261–275.
Moroń, M., Yildirim, M., Jach, Ł., Nowakowska, J., & Atlas, K. (2021). Exhausted due to the pandemic: Validation of coronavirus stress measure and COVID-19 burnout scale in a Polish sample. Current Psychology.
Mushtaq, R., Alyana, S. I., & Hashmi, O. (2024). Work life balance and job satisfaction as functions of work stress in employees during COVID-19. Journal of Development and Social Sciences, 5(2), 53–61.
Naylor, J. C., Pritchard, R. D., & Ilgen, D. R. (2013). A theory of behavior in organizations. Academic Press.
Nouri, H., & Parker, R. J. (2020). Turnover in public accounting firms: A literature review. Managerial Auditing Journal, 35(2), 294–321.
Nunnally, J. C. (1978). An overview of psychological measurement. In Clinical diagnosis of mental disorders: A handbook (pp. 97–146).
Ozkan, A., & Ozdevecioğlu, M. (2013). The effects of occupational stress on burnout and life satisfaction: A study in accountants. Quality & Quantity, 47, 2785–2798.
Pallant, J. (2020). SPSS survival manual: A step by step guide to data analysis using IBM SPSS. Routledge.
Paramadewi, P. M., & Putra, I. N. W. A. (2024). The effect of job stress, benefits, user satisfaction, education level and training on accounting information system performance. Transekonomika: Akuntansi, Bisnis dan Keuangan, 4(4), 507–516.
Polenick, C. A., Stanz, S. D., Leggett, A. N., Maust, D. T., Hodgson, N. A., & Kales, H. C. (2020). Stressors and resources related to medication management: Associations with spousal caregivers’ role overload. The Gerontologist, 60(1), 165–173.
Rebele, J. E., & Michaels, R. E. (1990). Independent auditors' role stress: Antecedent, outcome, and moderating variables. Behavioral Research in Accounting, 2, 1–28.
Reichel, A., & Neumann, Y. (1993). Work stress, job burnout, and work outcomes in a turbulent environment: The case of Israeli executives. International Studies of Management & Organization, 23(3), 75–96.
Rehman, U., Yıldırım, M., & Shahnawaz, M. G. (2023). A longitudinal study of depression, anxiety, and stress among Indians during COVID-19 pandemic. Psychology, Health & Medicine, 28(1), 60–68.
Rizzo, J. R., House, R. J., & Lirtzman, S. I. (1970). Role conflict and ambiguity in complex organizations. Administrative Science Quarterly, 15, 150–163.
Robbins, S. P. (1992). Organizational stress, job satisfaction and job performance: Where do we go from here? Journal of Management, 18(2), 353–374.
Sanders, J. C., Fulks, D. L., & Knoblett, J. K. (1995). Stress and stress management in public accounting. The CPA Journal, 65(8), 46–50.
Schuler, R. S. (1980). Definition and conceptualization of stress in organizations. Organizational Behavior and Human Performance, 25(2), 184–215.
Selye, H. (1963). Stress and the individual. British Medical Journal, 2(5356), 1385–1392
Sheraz, A., Wajid, M., Sajid, M., & Rizwan, M. (2014). Antecedents of job stress and its impact on employee’s job satisfaction and turnover intentions. International Journal of Learning and Development.
Shultz, K. S., Wang, M., Olson, D. A., & Stress, H. J. (2010). Role overload and underload in relation to occupational stress and health. Journal of the International Society for the Investigation of Stress, 26(2), 99–111.
Smith, M., & Bourke, S. (1992). Teacher stress: Examining a model based on context, workload, and satisfaction. Teaching and Teacher Education, 8(1), 31–46.
Stowe, J. E., Sullivan, G., Self, S. W., McCullough, T., & Byers, R. (2022). Quantitative examination of age, gender, and emotional exhaustion in public accounting. Journal of Organizational Psychology, 22(2), 1–15.
Tubre, T. C., & Collins, J. M. (2000). Jackson and Schuler (1985) revisited: A meta-analysis of the relationships between role ambiguity, role conflict, and job performance. Journal of Management, 26(1), 155–169.
Vanishree, P. (2014). Impact of role ambiguity, role conflict and role overload on job stress in small and medium scale industries. Research Journal of Management Sciences, 3(3), 117–123.
Wagner, A. W., Wolfe, J., Rotnitsky, A., Proctor, S. P., & Erickson, D. J. (2000). An investigation of the impact of posttraumatic stress disorder on physical health. Journal of Traumatic Stress, 13, 41–55.
Wu, Y. C., & Shih, K. Y. (2010). The effects of gender role on perceived job stress. The Journal of Human Resource and Adult Learning, 6(2), 74–85.
Yıldırım, M., & Alanazi, Z. S. (2018). Gratitude and life satisfaction: Mediating role of perceived stress. International Journal of Psychological Studies, 10(3), 21–28.
Yıldırım, M., & Solmaz, F. (2022). COVID-19 burnout, COVID-19 stress and resilience: Initial psychometric properties of COVID-19 burnout scale. Death Studies, 46(3), 524–532.
Zeinolabedini, M., Heidarnia, A., Shakerinejad, G., & Motlagh, M. E. (2022). Perceived job demands: A qualitative study of workplace stress in the Iranian healthcare workers (HCWs). BMJ Open, 12(11).
Zhao, L., Rashid, H. J., & Sciences, D. (2010). The mediating role of work-leisure conflict on job stress and retention of IT professionals. Journal of Management Information Systems, 13(2), 25–?
