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

een emphasizing more on the relationship between work stress and job satisfactionwhich.1.1.2 Stress among accountantsRosenman and Friedman (1959) have noted that in the United States, physiologicalchanges occurred in accountants as they approached their annual tax deadlines, and theincreased illnesses they suffered at these times. In order to attack stress in the right wayand in the right place, it is important to look for “stress-centers” in a particularorganization. It is pointless to recommend any one “pre-fabricated” coping programme,just as it is pointless to administer medicine to a patient without first diagnosing thedisease. It is therefore empirical that a validated questionnaire is used in order to obtain aconsistent and reliable form of feedback to evaluate the stress level and effective copingmethods (Marshall, Judi; Aldershot: Gower, C., 1981).Most empirical studies on the sources of auditor's stress, have been limited in the scopeof stressors explored and have two overall research goals. Firstly, several studiesexamined the different levels of importance attributed to certain stressors by differentdemographic profiles of respondents e.g. Male vs Female: Pearson, Wescort and Seiler(1985); auditor rank, regional vs national audit-firm auditors: Gaertner and Ruhe (1981)..1 Professional accountant is defined as a member of a body which is a member of IFAC. In Malaysia allthose who hold themselves out as accountants must be registered with the Malaysian Institute ofAccountants (MIA). MIA is a member of IFAC.4