The Leading Causes and Potential Consequences of Occupational Stress: A Study of Irish Trainee Accountants

Abstract

This study examines the root causes of occupational stress in Irish trainee accountants and investigates the relationship between occupational stress, job satisfaction and turnover intentions of Irish trainee accountants. Findings suggest that exam pressure, role conflict, role ambiguity, qualitative role over-load, quantitative role overload and a dominant supervisor are the most common sources of occupational stress experienced by Irish trainee accountants. Whilst many of the job stressors identified were independently found to be significantly positively related to job-related tension (occupational stress), the combination of role overload (both qualitative and quantitative) and role ambiguity is found to significantly impact on job-related tension. Furthermore, role ambiguity and career development concerns were found to have a combined negative impact on job satisfaction, and job dissatisfaction combined with role conflict significantly impacted on turnover intentions. The implications for employers and accounting membership bodies arediscussed in this paper along with opportunities for further research.