The Relationship Between Work Stress and Performacne Among Accountants

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THE RELATIONSHIP BETWEEN WORK STRESS AND PERFORMACNE AMONG ACCOUNTANTS.

BY
KEMIGISHA GRACE
05/U/094/AFD/GV

A DISSERTATION SUBMITTED TO THE FACULTY OF VOCATIONAL STUDIES IN PARTIAL FULFILMENT FOR THE AWARD OF DEGREE OF BACHELOR OF SCIENCE IN ACCOUNTING AND FINANCE OF KYAMBOGO UNIVERSITY.

SEPTEMBER 2008

DECLARATION
I, Kemigisha Grace, declare that to the best of my knowledge this dissertation is my original work except where otherwise acknowledged.

Signature……………………..

Date……..........................
APPROVAL
This dissertation has been approved for submission

Signature………………………
LUTALO GODWIN

Date……………………….

DEDICATION

I dedicate this work to all accountants that have ever felt the bite of work stress emotionally, mentally and financially.
AKNOWLEDGEMENTS
First, I would like to thank God for continuously blessing me with the presence of mind, health, and faith to complete my Degree.

I would like to thank Cathy, Baine and Justine for providing words of encouragement when I needed them.

Mr. Geoffrey Haabaasa, Mrs. Anne Akankwasa, Mrs. Rebecca Gumisiriza, Mrs. Jolly Rubambarama, Mrs. Juliet Mikisa and Miss. Gloria Katusiime for your continued friendship, support, and willingness to assist as needed.

To Mr. Lutalo Godwin my supervisor, what would I or the other students do without you; thank you so much for the great support and all you do for us as students in the Business Department.
ABSTRACT
The study investigated the presence and direction of a relationship between work stress and employee performance among accountants. The study tried to uncover the common sources and signs of stress among accountants, the extent of the relationship between work stress and performance, coping strategies applied and other factors that affect performance of accountants. The study was conducted in the central region of Uganda and in particular, the districts of Kampala and Jinja.

A quantitative and correlation design was used and tests were applied to a sample of 100 accountants but data from only 86 respondents was utilized. A cross-sectional approach in which tests were applied at only one point in time was used. Accidental sampling was used to select respondents who then provided the required data in the standardized self administered questionnaires supplied to them.

Data was presented in tables using frequency counts and percentages, and the inferential data was computer analyzed using a combination of CORREL and Pearson’s rank correlation coefficient techniques.

The results of the study showed that there was a significant negative relationship between work stress and performance but no significant relationship between work stress and coping mechanisms.

CHAPTER ONE

1.0Introduction
This chapter provides the background to the study, statement of the problem, purpose of the study, research objectives, research questions, scope of the study, significance of the study and definition of terms.

1.1Background to the Study
Work stress defined by Beehr and Newman as “A condition arising from the interaction of people and their jobs that force them to deviate from their normal functions.” Stress is produced when the stressor interacts with the individual’s appraisal to induce emotional, behavioral and psychological reactions. It is likely to occur where demands are high, the individual has low control, and the individual lacks social support.

Organizations today are under increasing pressure to improve productivity while simultaneously reducing costs resulting in an epidemic of “Corporate Anorexia” (Hamel 1996). A new enterprise formula is emerging ; ½x2x3 whereby half as many people are being paid twice as much to produce three times more (Handy 1996). The rapidly changing work conditions and environment now more than ever pose a threat to the health of employees and in turn to the health of the organization.

All organizations constantly...
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