This study aims to examine how physical activity, as an agentic self-care practice, is associated with thriving at work and task performance among accountants, auditors and finance professionals. Drawing on the socially embedded model of thriving at work and the challenge–hindrance stressor framework, this study explores the associations between physical activity, job stressors, workplace thriving and task performance.
An explanatory sequential mixed-method design was applied. Quantitative survey data were analyzed using structural equation modeling and complemented with semistructured interviews to contextualize and deepen the quantitative findings.
The findings indicate differential associations across physical activity intensities. Vigorous activity is more strongly associated with vitality, whereas light activity is more strongly associated with learning. Thriving, in turn, is positively associated with task performance, suggesting that it may represent an important psychological pathway linking physical activity and task performance. Hindrance stressors are negatively associated with thriving, whereas challenge stressors are positively associated with learning.
This study extends behavioral accounting research by conceptualizing physical activity as an agentic self-care and energy-management strategy within accounting, auditing and finance settings. By integrating quantitative and qualitative evidence, it highlights thriving as a key psychological pathway linking physical activity and contextual work demands with sustained functioning in cognitively demanding professional environments. The findings also provide practical insight for organizations seeking to create movement-supportive work environments that encourage employee self-care and workplace thriving.
