The impact of emotional reaction and cognitive role of occupational stress on public accountants' performance

This paper examines the impact of occupational stress on public accountants' job performance. The responses of 354 junior‐level public accountants to a survey questionnaire were analyzed using structural equation modeling. The structural model comprises measures of occupational stress, job satisfaction, organizational commitment and job performance. The results indicate that the emotional reaction of occupational stress has a negative and direct effect on public accountants' levels of organizational commitment and job satisfaction. The cognitive role of occupational stress has a direct impact on job performance. There is an indirect effect of the emotional reaction and cognitive role of occupational stress on public accountants' job performance through organizational commitment and job satisfaction.