Job stress analysis and simulation in the auditing profession: a dynamic systems modeling approach

Document Type : Original Article

Authors
Hasan Valiyan 1
Yasser Rezaei pitenoei (Ph.D) 2
mehdi safari gerayli 3
1 Assistant Professor, Department of Management, Sari Branch, Islamic Azad University, Sari, Iran.
2 Assistant Professor of accounting, University of Guilan, Rasht, Iran.
3 Associate Professor, Department of accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran.
Abstract
Job stress is one of the psychological factors in employees that greatly affects individual performance and can lead to many adverse health effects and consequences in the workplace. Audit profession is also considered as one of today's stressful occupations. Therefore the purpose of this research is Conceptualization of the Model of Dynamic Stress Systems in the Audit Profession. The statistical population of the study was divided into two qualitative and quantitative sections. In the qualitative section, 12 specialists from the fields of accounting and psychology were present. In the quantitative section, 96 auditors affiliated with state and private audit companies with the researcher participated. In this research, based on the Critical Assessment Method (CASP), the researchers first screened the appropriate research for the purpose of the research and then identified the components of stress. Then, the components were identified in the form of a questionnaire and after the distribution and collection of the target auditors, they entered the software, and the dynamic model of the stressors system was designed and based on the simulation of the causes of stress, the study was conducted over a period of 10 weeks. The results showed that two factors of job control and job requirements of auditors are two important factors in the audit profession's stress that job control based on simulated systems has a negative impact on audit stress and job requirements can have a positive impact on Audit Professional Stress.
Keywords
Job Stress
Audit Profession
Dynamic Systems Model
Scenario Building
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