The Relationship between Personality Type and Perceived Stress Level: Evidence from Independent Public Accountants

The role of stress in accounting profession has been examined in behavioral accounting literature in many studies conducted over the last three decades. The purpose of this study is to determine the relationship between personality and perceived stress level on the independent public accountants in Turkey by using Eysenck personality type used to identify the personality characteristics of the independent public accountants and the stress level scale to determine the sources of stress and to specify behavior types in stressful events. Our research findings establish that there is a significant difference between personality type and perceived stress level. In addition, there is a negative relationship between extraverted personality attribute and perceived stress level and a positive relationship between intraverted personality attribute and perceived stress level.


Ahadi, B., & Narimani, M. (2010). Study of relationships between personality traits and education. Trakia Journal of Sciences, 8(3), 53-60.

Akhavan, P., Dehghani, M., Rajabpour, A., & Pezeshkan, A. (2016). An investigation of the effect of extroverted and introverted personalities on knowledge acquisition techniques. Journal of Information and Knowledge Management Systems, 46(2), 194-206.

Azizoğlu, Ö., & Özyer, K. (2010). Polislerde tükenmişlik sendromu üzerine bir ampirik çalışma. Anatolia Turizm Araştırmaları Dergisi, 21(1), 137-147.

Burger, J. M. (2006). Personality. USA: Thomson Higher Education.

Buss, D. M. (2009). An evolutionary formulation of person-situation interactions. Journal of Research in Personality, 43, 241-242.

Collins, K. M., & Killough, L. N. (1992). An empirical examination of stress in public accounting. Accounting, Organizations and Society, 17(6), 535-547.

Demir, M., & Anasız, İ. (2008). Muhasebecilik mesleğinde mesleki stres kaynakları ve uygulanan bireysel stratejiler üzerine bir araştırma. Verimlilik Dergisi, 2008(3), 135-159.

Elrehail, H. (2018). The relationship among leadership, innovation and knowledge sharing: A guidance for analysis, Data in Brief, 19, 128-133.

Fogarty, T. J., Singh, J., Rhoads, G. K., & Moore, R. (2000). Antecedents and consequences of burnout in accounting: Beyond the role stress model. Behavioral Research in Accounting, 12, 31-41.

Foster, J., Barkus, E., & Yavorsky, C. (2006). Understanding and using advanced statistics. London: Sage Publications Inc.

Goldberg, L. R. (1990). An alternative description of personality, the big five factor structure. Journal of Personality and Social Psychology, 59(6), 1216-1229.

Güçlü, N. (2001). Stres yönetimi. Gazi Eğitim Fakültesi Dergisi, 21(1), 91-109.

Hamaideh, S. H., Al-Omari, H., & Al-Modallal, H. (2017). Nursing students’perceived stress and coping behaviors in clinical training in Saudi Arabia. Journal of Mental Health, 26(3), 197-203.

Hampel, P., & Petermann, F. (2006). Perceived stress, coping, and adjustment in adolescents. Journal of Adolescent Health, 38, 409-415.

Hariharan, M., & Rath, R. (2008). Coping with life stress: The Indian experience. India: Sage Publications.

Hussin, WMA (2008). Managing stress at the workplace: The application of Wan Hussin 3-Dimensional Stress Management Model. Pranjana: Management Conscious Journal, 11(2), 16-26.

Jani, D. (2014). Relating travel personality to big five factors of personality. Turizam: znanstveno-stručni časopis, 62(4), 347-359.

Jelinek, R., & Jelinek, K. (2008). Auditors gone wild: The “other” problem in public accounting. Business Horizons, 51(3), 223-33.

Jones, A., Norman, C. S., & Wier, B. (2010). Healthy lifestyle as a coping mechanism for role stress in public accounting. Behavioral Research in Accounting, 22(1), 21-41.

Karaman, N. G., Dogan, T., & Coban, A. E. (2010). A study to adapt the big five inventory to Turkish. Procedia-Social and Behavioral Sciences, 2(2), 2357-2359.

Karl, K. A., Peluchette, J. V., & Harland, L. (2007). Is fun for everyone? Personality differences in healthcare providers's attitudes toward fun. Journal of Health and Human Services Administration, 409-447.

Koçyiğit, S. Ç., Bal, E. Ç., & Öztürk, V. (2010). Muhasebe meslek mensuplarının örgütsel stres kaynaklarını belirlemeye yönelik bir araştırma: Ankara ili örneği. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, 11(1).

Lucas, R. E., Diener, E., Grob, A., Suh, E. M., Shao, L. (2000). Cross-cultural evidence for the fundamental features of extroversion. Journal of Personality and Social Psychology, 79(3), 452-468.

Luo, J., & Roberts, B. W. (2015). Concurrent and longitudinal relations among conscientiousness, stress, and selfperceived physical health. Journal of Research in Personality, 59, 93-103.

Merino, A., & Aucock, M. (2017). Evaluation of an intervention aimed at developing the personal attributes of prospective entrants into the accounting profession. South African Journal of Accounting Research, 31(1), 1-18.

Mihaela, A. M. (2010). The concept of stress and ways of managing it. Revista Tinerilor Economisti (The Young Economists Journal), 1(14), 69-74.

Miller, J. D., MacKillop, J., Fortune, E. E., Maples, J., Lance, C.E., Campbell, W. K., & Goodie, A. S. (2013). Personality correlates of pathological gambling derived from Big Three and Big Five personality models. Psychiatry Res. 206(1), 50-55.

Mroczek, D. K., & Almeida, D. M. (2004). The effect of daily stress, personality and age on daily negative affect. Journal of Personality, 72(2), 355-378.

Murphy, C. M., Stojek, M. K., & MacKillop, J. (2014). Interrelationships among impulsive personality traits, food addiction, and Body Mass Index. Appetite, 73, 45-50.

Nia, M. E., & Besharat, M. A. (2010). Comparison of athletes’ personality characteristics in individual and team sports. Procedia-Social and Behavioral Sciences, 5, 808-812.

Noser, A. E., Zeigler-Hill, V. & Besser, A. (2014). Stress and affective experiences: The importance of dark personality features. Journal of Research in Personality, 53, 158-164.

Otrar, M., Eksi, H., Dilmac, B., & Sikin, A. (2002). The sources of stress, coping, and psychological well-being among Turkic and relative societies’ students in Turkey. EDAM: Eğitim Danışmanlığı ve Araştırmaları Merkezi, 2, 473-506.

Robbins, S. P. (1996). Organizational behavior: Concept, controversies, applications (7th ed.). Englewood Cliffs, NJ: Prentice Hall.

Rogelberg, S. G., DiGiacomo, N., Reeve, C. L., Spitzmüller, C., Clark, O.L., Teeter, L., Walker, A. G., Carter, N. T., & Starling, P. G. (2007). What shelters can do about euthanasia-related stress: An examination of recommendations from those on the front line. Journal of Applied Animal Welfare Science, 10(4), 331-347.

Sanders, J. C., Fulks, D. L., & Knoblett, J. K. (1995). Stress and stress management in public accounting. The CPA Journal, 65(8), 46-49.

Sharma, H. K. (2011). Stress and relaxation in relation to personality. Sage Open, 1(2).

Smith, K. J., Derrick, P. L., & Koval, M. R. (2010). Stress and its antecedents and consequences in accounting settings: An empirically derived theoretical model. Advances in Accounting Behavioral Research, 13, 113-42.

Smith, K. J., Rosenberg, D. L., & Haight, G. T. (2014). An assessment of the psychometric properties of the perceived stress scale-10 (PSS10) with business and accounting students. Accounting Perspectives, 13(1), 29–59.

Stranks, J. (2005). Stress at work management and prevention. London: Elsevier Book Aid International.

Tekin, E., Çilesiz Yazgan, Z., & Gede, S. (2019). Farklı mesleklerde çalışanların algılanan stres düzeyleri ve stresle başa çıkma tarzları üzerine bir araştırma. ODÜSOBİAD, 9(1), 79-89.

Türe, N. (2017). The relationship between stress level and personality and stress management techniques. Ankara Yıldırım Beyazıt University Social Science Institution Master Thesis, Ankara.

Turnage, J. J., & Spielberger, C. D. (1991). Job stress in managers, professionals and clerical workers. Work & Stress, 5(3), 165-176.

Ugoji, N. (2012). Perceived emotional intelligence and stress management among undergraduate students. IFE PsychologIA: An International Journal, 20(2), 102-106. Weick, K. E. (1983). Stress in accounting systems. The Accounting Review, 58(2), 350-69.

Williams, E. S., Konrad, T. R., Scheckler, W. E., Pathman, D. E., Linzer, L., McMurray, J. E., Gerrity, M., Schwartz, M. (2001). Understanding physicians’ intentions to withdraw from practice: The role of job satisfaction, job stress, mental and physical health. Health Care Management Review, 26(1), 7-19.

Yanık, A. (2017). Muhasebe meslek mensuplarının algıladıkları stres düzeyine yönelik bir araştırma. Uluslararası Ekonomik Araştırmalar Dergisi, 3(1), 99-107.

Yıldırım, O., Tektüfekçi, F., & Çukacı, Y. C. (2004). Modern toplum hastalığı: Stres ve muhasebe meslek elemanı üzerindeki etkileri. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9(2), 1-20.

Yıldırım, S. (2008). Muhasebe öğretim elemanları ve meslek mensuplarının mesleki stres düzeyi üzerine bir araştırma. Muhasebe ve Finansman Dergisi, (38), 153-162.

Zeytin, M., & Gökgöz, A. (2011). Muhasebe meslek mensuplarında strese neden olan faktörlerin incelenmesi: Yalova ve Bilecik illeri örneği. Sosyal Bilimler Elektronik Dergisi, 3, 99-118.

Kaynak Göster