Title: An examination of role stress in chartered accountants in India

Authors: Rakesh Kumar Agrawal, Anushka Majupuria

Addresses: Institute of Management Technology, Ghaziabad, Uttar Pradesh, India. ' GLA Institute of Technology and Management, 17 km Stone, Mathura Delhi Highway, Choumuha, Mathura, India

Abstract: Occupational stress can affect different occupational groups in different ways. Accountants have special socio-psychological and financial concerns that are typical in nature. This study examines the role stressors affecting chartered accountants (CAs) in India, an occupational group which has not yet being studied within the Indian context. The data collected from a sample of CAs from the National Capital Region of India using the ORS scale reveals presence of moderate levels of role stress amongst the CAs. While role overload has emerged as the most potent stressor for CAs, they experience only low levels of role erosion and role ambiguity. Female CAs have higher levels of role stagnation while male CAs report greater role ambiguity. In addition, the role expectation conflict is higher in CAs working as employees than those running their own professional practice. Implications of the findings are also discussed.

Keywords: chartered accountants; occupational stress; gender; socio-psychological factors; financial concerns; psychology; stressors; organisational role; ORS scale; National Capital Region; role overload; role erosion; role ambiguity; role stagnation; men; women; males; females; role expectation; accountancy; partners; partnerships; owners; professional practices; employees; India.

DOI: 10.1504/IJICBM.2010.034389

International Journal of Indian Culture and Business Management, 2010 Vol.3 No.5, pp.577 - 591

Published online: 02 Aug 2010 *

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