An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Kenneth J Smith
Salisbury University

Jeanette A. Davy
Wright State University

George S. Everly Jr
Loyola College In Maryland

Abstract: This study measured the construct distinctiveness of two common “stress” measures among accounting researchers, stress arousal and burnout as measured on the Stress Arousal Scale and the multidimensional role-specific version of the Maslach Burnout Inventory, respectively. Using scale data from 148 randomly selected individuals employed in public accounting, latent variables were constructed for the stress arousal and burnout factors. Then confirmatory factor analysis on the scale data was conducted to determine whether the factors would load on their respective underlying theoretical constructs. Finally, a nested model which constrained stress arousal and burnout to load on one underlying factor was tested against the hypothesized two-factor model. The results indicated good model fit for the two factor model and a significant loss of fit for the one-factor model, thus providing strong support for the conceptualization of stress arousal and burnout as distinct constructs.

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