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ACCOUNTING STUDENTS’ PERCEPTION VS. REALITY OF STRESS IN ACCOUNTING

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Authors

Fox, Noah Preston

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Publisher

East Carolina University

Abstract

The accounting industry is typically perceived as stressful with studies dating back to the 1950s describing occupational stress in the field (Smith, 1990). This is evident today when looking at the high employee turnover rates in public accounting. Inside Public Accounting surveyed 574 public firms in 2022 and found that 29% of the firms experience employee turnover higher than 20% (IPA, 2022). Using the Perceived Stress Scale (Cohen et. al., 1983), this study investigates accounting professionals’ perceptions of stress and compares it to accounting students’ perceptions of stress in public accounting. This study finds significant differences in stress levels in the busy season as compared to the non-busy season. Additionally, this study investigates extracurricular activities that professionals participate in that reduce stress. The aim of this study is to help students gain a better understanding of stress in public accounting and ways to maintain a work-life balance.

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