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

4.4.3 Coping techniquesThe three subscale used for coping techniques are Problem-focused ; Flight/fight focused(also known as avoidance) and Emotion-focused. The individual regression revealsdifferent result in significance due to effect from Problem focus which does not seem tobe the common coping strategy among accountants in Malaysia (Appendix H)4.4.4 Mediator variableThere is often confusion concerning the difference between a mediator variable and amoderator variable. The explanation involves some concepts that is worthwhile to bediscussed in detail.In general, a given variable may be said to function as a mediator to the extend that itaccounts for the relationship between the predictor and the criterion. Mediators explainhow external physical events take on internal psychological significance. Whilemoderator variables specify when certain effects will hold, mediators speak on how orwhy such effects occur. Moderator variables are important, because specific factors (e.g.context information) are often assumed to reduce or enhance the influence that specificindependent variables have on specific responses in question (dependent variable).In multivariate analysis of variance ( MANOVA) terms, a moderator effect can berepresented as an interaction between major independent variables and factors thatspecifies the appropriate conditions for its operation, that is, the effect of the majorindependent variables depends upon the value of the moderator variable.56