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1 CHAPTER 1 INTRODUCTION 1.0 Overview Over ... - DSpace@UM

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organizations, increasing the number of individuals who work under various forms ofalternative work arrangements (Connelly & Gallagher,2004; Sullivan, 1999). Jobpressure, a work stressor emanating from the physical as well as psychological demandsof work compared (Karasek,1979), is likely to be higher for owners compared toindependents and employees.Furthermore, Rahim (1996) found that owners ofbusinesses reported a greater number of stressors, such as role overload, thanorganizationally-employed managers. Similarly, Jamal and Badawi (1995) found thatamong minorities in Canada and the United States, the self-employed had higher level ofwork stress. This is an interesting fact for this research paper since self-employedaccountants is expected to have increased in Malaysia over the past 5 years.An organization’s options for reducing the levels of work stress experienced byemployees can include better recognition of factors that can trigger or exacerbate workstress and modification of tasks, schedules, management strategies and other aspects ofthe work environment (Copper & Cartwright,1997). Meanwhile, Chong, et.al (2004),revealed that emotional reaction of occupational stress has negative and direct effect onpublic accountants' level of organizational commitment and job satisfaction. Furthermore,they reiterated that the cognitive role of occupational stress has direct impact on jobperformance while there is an indirect effect of emotional reaction and cognitive role ofoccupational stress on public accountants' job performance through organizationalcommitment and job satisfaction.16

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