Public accounting: why it's stressful and what we can do about it

• Published in: The CPA journal (1975) Vol. 82; no. 1; p. 14
• Main Authors: Bagley, Penelope, Reed, Tracy
• Format: Journal Article
• Language: English
• Published: New York New York State Society of Certified Public Accountants 01-01-2012
• Subjects: Accountability; Accountants; Accounting; Beliefs, opinions and attitudes; Emotions; Employee performance; Employees; Human resource management; Job rotation; Job satisfaction; Methods; Occupational stress; Practice; Psychological aspects; Public accountants; Stress; United States; United States > US
• ISSN: 0732-8435

Accountability is an aspect of almost every job. It is often a good thing because it induces effort that, in turn, can help improve job performance. Yet there are certain aspects of accountability that can impair both effort and performance. A career in public accounting involves accountability -- in fact, public accountants are a great example of professionals who are accountable to multiple audiences, often with competing or conflicting agendas, such as superiors, clients, regulators, investors, and in some instances the public at large. The accountability structure of public accounting is not likely to change; therefore, the only recourse is to try to decrease the negative emotions that accountants have as a result of these multiple accountabilities. Accountants will always be held accountable to multiple parties due to the nature of the services they provide. Therefore, the only way to help decrease the effect of negative emotions is to increase the positive experiences accountants have related to work and to foster positive feelings toward work.