The Relationship Between Work Stress and Performacne Among Accountants Essays

The Relationship Between Work Stress and Performacne Among Accountants Essays The Relationship Between Work Stress and Performacne Among Accountants Essay The Relationship Between Work Stress and Performacne Among Accountants Essay 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†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Date†¦Ã¢â‚¬ ¦.. APPROVAL This dissertation has been approved for submission Signature†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ LUTALO GODWIN Date†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 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. . 1Background to the Study Work stress defined by Beehr and Newman as â€Å"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 â€Å"Corporate Anorexia† (Hamel 1996). A new enterprise formula is emerging ; ? x2x3 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 strive to be the top performers in their industries, a goal that is jeopardized by stress and its effects. It is reported that the psychological, physiological and behavioral changes due to stress are associated with lower job performance; a consistently a negative outcome for the organization. In managing work stress, organizations are one step closer to excellence. Accountants need to be aware of the current stress statistics in the corporate world and the pressures they are constantly warned of. They should know where these pressures are most likely to stem from, how the pressures will change their behavior and performance and ultimately how to cope with these pressures. Many organizations ignore the possible impact of work stress on performance of their employees. Other organizations feel at a loss to do anything about the stress levels among their employees therefore leave it to go unchecked. Stress hurts the organization and continued indifference by organizations puts them at risk. The study is intended to identify the main sources of work stress, the signs of work stress, the ways stress affects job performance and how it can be managed. 1. 2Statement of the problem As organizations grow larger and more competitive, employees are faced with longer work hours, heavier work loads, shrinking pay checks and greater bureaucracy; some of the factors that make it increasingly difficult to perform. In this increasingly complex corporate world, stress is inevitable. And with stress come the associated evils: health disorders, violence at work, errors, mental disorders, drug abuse, and other stress-related disorders that impair the effectiveness of individuals. The consistently changing work environment has led to demands on professionals that are greater than they can handle. The pressure to deliver has created human time-bombs just waiting to go off and this has to be addressed immediately. 1. 3Purpose of the study The overall objective of the study was to ascertain the presence and direction of a relationship between work stress and performance of accountants. 1. Objectives of the study The study was intended to achieve the following objectives: 1. To identify the major sources of work stress among accountants. 2. To determine the signs of work stress that most commonly present among accountants. 3. To assess the relationship between work stress and performance among accountants. 4. To identify the Coping Mechanisms applied by accountants. 5. To identify other factors which significantly affect the performance of accountants. 1. 5Research Questions The study was designed to answer the following questions: 1. What are the major sources of work stress among accountants? 2. What are the signs of work stress that are common among accountants? 3. How does work stress correlate with performance among accountants? 4. What coping mechanisms do accountants apply in dealing with their stress? 5. What other factors significantly affect the performance of accountants? 1. 6Scope of the study 1. 6. 1Geographic: The study was carried out among accountants in the central region of Uganda because of the high density of accountants in this region. Data was collected in Kampala and Jinja. 1. 6. 2Subject: The study focused on work stress because it can be managed by organizations by adjusting the various organization variables. The study emphasized the relationship between work stress and performance among accountants as opposed to the other professions and areas stress is believed to affect e. g. health and psychological wellbeing. 1. 6. 3Time: The study was cross-sectional and all questionnaires were administered at once. The overall study took a period of three months. 1. 7Significance of the study The study may positively impact on HRM policies of organizations as they try to attain a favorable organization stress profile in order to boost performance. The study may push accountants to analyze their stress profiles and apply appropriate coping strategies. It may also aid budding accountants to proactively approach the corporate world with set procedures for dealing with stress on a personal level. The study may aid business students appreciate the relationship between work stress and performance among accountants. 1. 8Definition of Terms Absenteeism: This is a situation in which employees develop a habitual pattern of absence from duty or obligation. Biofeedback: This is a form of alternative medicine in which stress related symptoms are mechanically detected by measuring the quantifiable bodily functions like blood pressure, heart rate, skin temperature, sweat gland activity and muscle tension. Coping Strategies: These are the techniques individuals apply to master conditions of harm, threat or challenge when routine or automatic responses are not readily available. Presenteeism: This is a situation where employees report to work in spite of illness or where they are present at work and are accomplishing nothing or there is no work available to be done. Stress Profile: This is a report on the level and complexity of stress in an individual or an organization that is produced by using specific computer software. CHAPTER TWO LITERATURE REVIEW 2. 0Introduction This chapter presents the analysis of the sources and signs of stress work, the relationship between work stress and performance, the coping strategies applied to deal with work stress and other factors that affect performance as discussed in existing literature. 2. 1Definition of Work Stress and Performance Stress in general has been defined as â€Å"the pressures people feel in life† (Newstrom et al 1997) or an unpleasant emotional state resulting from the perception that a situational demand exceeds one’s capacity and that it is very important to meet that demand (Luthans 1998). Work stress in particular is defined as the harmful physical and emotional responses that occur when the requirements of the job do not match the capabilities, resources or needs of the worker (NIOSH). Performance has been defined as the way in which an individual does a job, udged by its effectiveness (wiki dictionary). 2. 2Sources of work stress Paul Froiland cited in Newstrom et al (1997) feels that the basic cause of work stress is a high level of job demands and little control over the work to be done. The generally accepted causes of work stress as identified by NIOSH include: Poor job design such that there is heavy work overload, few rest breaks, long work hours, hectic repetitive tasks w ith little relevance, underutilization of employees’ skills, and little control over work tasks. Poor management style composed of low participation by workers in decision making, poor communication in the organization, and Poor quality of supervision. Kreitner (1998) cited a research study, carried out at Southern Bell and other companies that showed the biggest source of work stress to be poorly trained and inept supervisors. Poor interpersonal relationships characterized by a poor social environment, lack of support from work mates and supervisors, harassment and discrimination by coworkers and lack of group cohesiveness. Poorly defined work roles; employees are plagued by conflicting and uncertain job expectations, too much or too little responsibility, and inadequate authority to match responsibility. Career concerns also contribute to work stress as employees worry about the security of their jobs, lack of opportunities for growth or advancement, and rapid changes in th e organization like restructuring. The researcher, Nathan Podsakoff, said hindrance stressors like job insecurity and red tape had a big negative impact on motivation and performance (NIOSH). Unpleasant and dangerous work conditions such as crowding, noise, air pollution, and ergonomic problems. 2. 3Signs of work stress NIOSH has documented the first signs that indicate employees may be stressed. This guide on the changes in behavior that may occur is summarized below: Work Performance Declining or inconsistent performance Uncharacteristic errors and accidents Loss of control over work Loss of motivation or commitment Indecision Lapses in memory Increased time at work Lack of holiday planning and usageRegression Crying Arguments Undue sensitivity Irritability and moodiness Over-reaction to problems Personality clashes Immature behavior Withdrawal Arriving late to work Leaving early Extended lunches Absenteeism Resigned attitude Reduced social contact Elusiveness and evasivenessAggre ssive behavior Malicious gossip Criticism of others Vandalism Shouting and bullying Poor employee relations Temper outbursts Other behaviors Difficulty in relaxing Increased consumption of alcohol or smoking Lack of interest in hygiene Accidents at home or work Unnecessary risk takingPhysical signs Nervous stumbling speech Tiredness Stomach upsets Tension headaches Rapid weight gain or loss Acute stress presents with anxiety, difficulty concentrating, poor memory, preoccupation, indecisiveness, presenteeism, recurring feelings of hopelessness, fear of disease, low self esteem, migraines, sleep disorders, and depression. Newstrom et al (1997) however caution that these signs may result from other conditions. 2. 4The Relationship between Work stress and performance Creating a high performance organization is the aim of all management teams and it is believed that stress can limit the achievement of this dream. Newstom et al (1997) and Wagner et al (1995) agree that low levels stress enhance job performance. Mild stress may lead to increased activity, change and overall improvement in performance. Selye (1956) emphasizes that stress is a necessary part of life and that it does not always have negative consequences; at certain moderate levels, stress can actually improve performance. However, many studies have shown that stress has various adverse effects that can be categorized under psychological, physiological, and behavioral effects. Psychological effects: The most common psychological effects of stress are poor decision making, loss of concentration, anxiety, loss of self esteem, depression, repression of emotion, displacement of anger, isolation, irritability and forgetfulness. Physiological effects: The researcher Blyth in 1973 identified a list of diseases with a fairly high causal relationship with stress and these were hypertension, allergies, migraines, intense itching, peptic ulcers, rheumatoid arthritis, nervous dyspepsia, skin disorders, overactive thyroid glands, diabetes mellitus and tuberculosis. Even though these ailments could have originated from other causes, it has been suggested that stress aggravates them. The physical effects create the most costs to the company through medical expenses and absenteeism. Behavioral effects: Work stress can increase behaviors like insomnia, drug and alcohol abuse, smoking, aggressive behaviors, over and under reacting, withdrawal, regression and declining performance. At very high levels, stress even leads to burnout and trauma. Most research on stress has emphasized the impact of stress on the physical health of employees (Luthans 1998). Whereas the physical ailments have a drastic effect on the individual, they have an equally serious effect on the organization. The largest cost to the organization is reduction in productivity but aside from this are costs related to lost company time in replacing employees, absenteeism, high turnover, increased client complaints and increase in work related accidents that disrupt production. Cole (1997) argues that the symptoms and effects of stress whether triggered by work problems or social problems, will eventually lead to reduced employee performance, loss of motivation and increased absenteeism. Stress interferes with human emotional, intellectual and interpersonal functioning; creativity and innovation which are crucial for excellent performance and the survival of an organization are compromised in the typical high stress workplace. (David Lee, an article on Employee Stress and Performance). Peter Nixon carried out a study on the relationship between work stress and performance and the results are illustrated below (Stewart 1997). 2. 5 Coping Mechanisms The organization and work conditions have to be altered appropriately if stress at the workplace is to be properly managed. Coping Mechanisms are the specific efforts, both behavioral and psychological, that people employ to master, tolerate, reduce, or minimize stressful events. The following methods have been suggested for the reduction of work stress in employees: Incorporation of ‘intent to reduce undue stress’ into the organization policies. Management should recognize the positive impact such an amendment would have on productivity. The policy could include factors like frequent counseling sessions and medical exams. The change of policy would automatically lead to change of plans, procedures and systems to ensure that a favorable working environment that protected the wellbeing of the employees was achieved. Management can aid employees improve their ability to deal with work stress by: oClearly communicating their expectations of employees and to them. Expectations may be communicated to a group of employees or to individuals. The aim is to verify the roles the employee is expected to fulfill and the scope of the position held. Devising a performance-evaluation-feedback system such that each employee is aware his performance based on the feedback received. Employees would then be able to know whether they are meeting management expectations or not, and if not, work towards a resolution. oEnsuring that employees are capable of carrying out work tasks by tightening the recruitment process or training employees. Job training programs provide employees with broader knowledge and skills to better ha ndle the expectations from their roles. Cole (1997) made general recommendations on how to reduce stress in organizations and they include: Designing jobs to permit maximum use of skills, allow employees discretion in carrying out job tasks, to be challenging and have variety. Developing participative management styles. Encouraging team spirit and inter-departmental communication Ensuring delegation of decision making. Giving employees authority to match their responsibilities. Limiting procedures associated with execution of tasks. Allow employees express their feelings to their superiors, colleagues or counselors. Provide sports and social facilities. Provide adequate canteen and restroom facilities. It has been documented that people work more effectively in a participative management style and are better motivated when work tasks meet their needs (CIPD). The quality guru, Demming, argued that about 80% of improvement required management effort and major changes in the work place, while only 20% of improvement could be instituted by front line managers (Beardwell et al 1997). On a more personal level, individual employees are advised to use relaxation exercises like yoga or to apply biofeedback and personal wellness (Newstrom et al 1999). The individual coping and preventive strategies include: Exercising to a sweat at least twice a week Meditation exercises can be used hand in hand with biofeedback Behaviorally conditioning oneself to circumvent stressful situations Redefining one’s thoughts about themselves and their ability to cope with stressful situations through self talk. Getting support from friends, family and colleagues during stressful periods. Ensuring one achieves holistic wellness by taking responsibility for oneself, eating well, using relaxation techniques, exercising regularly, and being sensitive to one’s surroundings. 2. Other factors that affect performance Results of a 40 year study by Ralph Goldman to explore the relationship between employee performance and the environment showed that factors like good ventilation, lighting, acoustics and indoor air conditioning could increase productivity by 6% (Kreitner 1998). The major factors that affect employee performance are: HRM Strategies : A strong causal link has been established between HRM and business performance by Patterson et al (1998). Compared to other management practices like strategy and investment in research, human resource practices explained 18% of the variation in productivity. Job design: Challenging jobs with adequate levels of authority and responsibility stimulate the performance of employees. Employment Benefits and Rewards: Employees are motivated to perform effectively and efficiently to reap various benefits and rewards which include bonuses, medical coverage, recognition at the work place, training and advancement opportunities and allowances. Employee level of Training and Training Requirements of the Job: The level of training of employees vis-a-vis the training requirements of the job plays an important role in that employee’s performance. An under-qualified employee will not be able to effectively carry out work tasks and perform as required by the organization. Organization Culture: An open organization culture enhances communication and encourages employees to exchange views and participate in decisions. This gives employees a feeling of control over the work environment, a state of mind that is believed to improve performance. Technology: The mix of technologies used in the organization affects the performance of employees. Organizations where all work e. g. preparation of ccounts and financial statements is done manually cannot compare to those that use computerized accounting systems. CHAPTER THREE RESEARCH METHODOLOGY 3. 0Introduction This chapter discusses the methods that were used to carry out the study; the research design, study area and population, sources of data, data collection methods, data quality control measures, data presentation and analysis methods, and the problems encountered and limitations of the study. 3. 1Research design The study was co-relational so as to determine the relationship between work stress and performance among accountants. A cross-sectional design was adopted so all tasks and measures were applied on one occasion and not to over a period of time because the study sought to determine conditions as they were and not changes in the relationship between the variables over a period of time. 3. 2Study area and population of the study 3. 2. 1Study area: The study was carried out in the central region of Uganda; in the districts of Kampala and Jinja. 3. 2. 2Population of the study: A sample of 100 accountants was chosen from organizations across various industries in the public and private sectors. Data collected from 86 respondents was used as 14 respondents did not return their questionnaires. 3. 3Sources of data Both primary and secondary sources of data were used 3. 3. 1Primary: The chosen sample of accountants provided data in the form of self administered questionnaires that were distributed to them. 3. 3. 2Secondary: Data was also obtained from existing literature i. e. pamphlets, journals, text books and the internet. 3. 4Data collection methods Two methods were applied in the collection of data: sampling and questionnaires. 3. 4. 1Sampling: Accidental sampling was used for the purposes of this study. The time frame in which the study was conducted did not give allowance for random sampling techniques to be used and only respondents who were available were served questionnaires. 3. 4. 2Questionnaires: Self administered questionnaires were used to gather data critical to the study. The standardized questionnaire contained 50 close-ended questions and 5 open-ended questions in 3 categories to be answered on a four point scale i. e. ranging from Never to Sometimes to Often to Always. The categories explored were; work related stress, performance, and coping mechanisms. Questionnaires were delivered to and collected from selected respondents. 3. 5Data quality control Standardized questionnaires were used to ensure uniformity of possible responses and this was further enhanced by the use of primarily close-ended questions. A four point scale was used to maximize simplicity as a wider scale would have created ambiguity and confusion among respondents. Questions were weighted according to the significance of the factor under consideration. This ensured that critical factors got appropriate recognition therefore giving more reliable results. 3. 6Data presentation and analysis Data was presented in tables by frequency counts or scores and percentages. It was then analyzed using correlation analysis and in particular, a combination of the CORREL and Pearson’s Rank Correlation Coefficient. The results of the study are presented and discussed in Chapter 4. 3. 7Problems and limitations There was a non-response rate of 14%. It is possible that the results are biased away from respondents that did not return the questionnaires. The public sector contributed 55% of the respondents while the private sector provided 45%. The results may be biased toward the public sector. Cost constraints necessitated the reduction of the number of respondents from 200 which was the desired sample size to 100 which eventually became the sample size. It may not be practical to extrapolate the results to all accountants in the region. Non-random sampling was used and the results are to a degree biased. CHAPTER FOUR PRESENTATION, ANALYSIS AND INTERPRETATION OF RESULTS 4. 0Introduction This chapter presents analyses and interprets the results of the study. Presentation is done by frequency counts or scores and percentages and analysis is done using a combination of CORREL and Pearson’s Rank Coefficient Correlation techniques. . 1Bio Data The results in this section are presented in tables 1 to 4 under the titles age, sex, marital status and working hours (per week) of respondents. Table 1: Age of Respondents AgeFrequencyPercentage Below 301112. 8 Between 30 and 454451. 2 Between 45 and 552731. 4 Above 5544. 6 Total86100. 0 From the above table, majority of the resp ondents (51. 2%) were 30 to 45 years old followed by 45 to 55 year olds (31. 4%), then those aged below 30 years (12. 8%), and the least were aged above 55 years (4. 6%). Table 2: Sex of Respondents SexFrequencyPercentage Male5968. 6 Female2731. 4 Total86100. As shown in the table above, majority of the respondents were male (68. 6%) and the minority female (31. 4%) Table 3: Marital Status of respondents Marital StatusFrequencyPercentage Single2934. 0 Married5361. 6 Widowed44. 4 Total86100. 0 As shown in the table majority of the respondents were married (61. 6%), 34% were single and the minority (4. 4%) were widowed. Table 4: Working hours (per week) of Respondents Working HoursFrequencyPercentage Less than 3022. 3 Between 30 and 406373. 3 Between 40 and 601618. 6 Above 6055. 8 Total86100. 0 As shown in the table, majority of the respondents (73. %) worked for 30 to 40 hours per week, followed by those that worked 40 to 60 hours a week (18. 6%), then those that worked more than 60 hours a week (5. 8%) and finally those that worked less than 30 hours per week (2. 3%). 4. 2Sources of Work Stress among Accountants Table 5: Sources of Work Stress among Respondents Sources of Work StressScore Percentage Job Design2716. 4 Management Style3621. 8 Social Support2414. 5 Reward Structure3420. 6 Work Environment4426. 7 Total165100. 0 As shown in the table, the main source of work stress among the respondents was Work environment (26. %), followed by the management style applied (21. 8%), followed by the reward structure in place in the organizations (20. 6%), then the design of jobs (16. 4%) and lastly lack of social support (14. 5%). More specifically, the results showed that numerous demands made of the respondents, insufficient remuneration to match job tasks, a poor work environment, poor attitudes to diverse perspectives at the work place, boring job tasks and inadequate resources to do the job were the causes of work stress common among majority of respondents. 4. 3Signs of Work Stress among Accountants Table 6: Signs of Work Stress among Respondents Signs of Work StressScorePercentage Exhaustion4117. 4 Limited Social Contact3113. 1 Difficulty Relaxing2912. 3 Leaving Work Early2811. 9 Irritable and Moody2811. 9 Others7933. 4 Total236100. 0 As shown in the table, the sign of stress most common among the respondents was exhaustion (17. 4%) followed by limited social contact with colleagues and peers (13. 1%), followed by difficulty relaxing (12. 3%), then leaving work early and irritability and moodiness (11. 9% each) and other signs (33. 4%). 4. 4The Relationship between Work Stress and Performance Table 7: Stress Levels of Respondents Stress LevelFrequencyPercentage Low78. 1 Moderately Low3338. 3 Moderately High4147. 7 High55. 9 Total86100. 0 As shown in the table, 47. 7% of the respondents showed moderately high stress levels, 38. 3% showed moderately low levels of stress, 8. 1% showed very low levels of stress and 5. 9% showed very high levels of stress. The results showed that 45% of the respondents suffered from ailments and disorders attributable to stress and the most common among the respondents were hypertension, peptic ulcers, allergies, depression and anxiety. Table 8: Performance Levels of Respondents Performance LevelFrequencyPercentage Low1213. 9 Moderately Low33. 5 Moderately High5968. 7 High1213. 9 Total86100. 0 As shown in the table, majority of the respondents (68. 7%) had moderately high performance levels, followed by respondents that had high and low performance levels (13. 9% each), and finally 3. 5% who had moderately low levels of performance. The results showed that almost 50% of the respondents worked outside formal working hours to finish their work, rarely took vacations, and had little or no control over how they performed on their jobs. Table 9: Correlation between Work Stress and Performance Work StressPerformance Work Stress1. 0000-0. 6312 Performance-0. 63121. 0000 As shown in the table, there was a relatively significant negative correlation between work stress and performance of -0. 6312. This means that there is a significant inverse relationship between stress and performance. 4. 5Coping Mechanisms applied by Accountants Table 11: Level of use of Coping Mechanisms Level of use FrequencyPercentage Low910. 5 Moderately Low5361. 6 Moderately High2225. 6 High22. 3 Total86100. 0 As shown in the table, majority of the respondents (61. 6%) showed moderately low levels of use of coping mechanisms, followed by 25. 6% who showed moderately high levels of use of coping mechanisms, then 10. 5% who showed low levels and finally 2. 3% that showed high levels of us of coping mechanisms. The coping mechanisms that were commonly used by respondents were exercising, setting time to relax, and pursuing religious/spiritual interests. 24% of the respondents said they dealt with their stress primarily through sleeping while 17% consumed alcohol. Table 12: Correlation between Work Stress and Coping Mechanisms Work StressCoping Mechanisms Work Stress1. 0000-0. 1169 Coping Mechanisms-0. 11691. 0000 As shown in the table, there was an insignificant negative correlation between work stress and coping mechanisms. This means that there was a very low and therefore insignificant inverse relationship between work stress and coping mechanisms. 4. 6Other Factors that Affect Performance Table 10: Other Factors that affect Performance Other FactorsFrequencyPercentage Financial Constraints 3034. 9 HR Policies1922. 1 Organization Culture910. 5 Technology2023. 2 Others89. 3 Total86100. 0 As shown in the table 34. 9% of the respondents cited financial constraints as the leading disincentive to their performance, followed by technology (23. 2%), Human Resource policies (22. 1%), organization culture (10. 5%), and others (9. 3%). CHAPTER FIVE DISCUSSION, CONCLUSION AND RECOMMENDATION 5. 0Introduction This chapter discusses the findings in relation to the objectives and existing literature. It also includes the conclusion and recommendations. 5. 1Bio data Of the 86 respondents, the majority was male, 30 to 40 years old, and married. The respondents were from various organizations in both the public and private sectors and were accountants and accounting officers by virtue of their positions and their tasks and duties. Majority of the respondents worked for 30 to 60 hours a week. 5. 2Work Stress and Performance The results showed that majority of the respondents felt that their jobs were boring, did not get adequate pay to match the work they did, their working conditions were poor, and they had many people at the workplace make excessive demands of them. These factors have been identified as some of the most significant organizational stressors (Luthans 1998). The respondents claimed to be exhausted and indicated that they did not maintain social contact with their friends and colleagues, found difficulty relaxing, and were irritable and moody. These signs have been associated with stress by many authors and researchers. The results showed that there was a moderately high correlation between work stress and performance among the respondents. This suggests that an increase in stress levels will lead to a significant drop in performance. These findings agree with Sanders (1983) who found that performance was optimal at moderate levels but reduced when stress levels were too low or too high. Jamal (1985) and Vroom (1964) also support the idea that â€Å"stress at any level reduces task performance by draining an individual’s energy, concentration and time. † Work stress in moderately high and high levels among employees, as some respondents showed, is not the productive type that organizations desire; it does not improve the use of resources or enhance performance. This type of stress disrupts relationships both at work and outside work, damages mental and physical health, and tarnishes one’s outlook on life. It is near impossible to be productive under such conditions. Up to 50% of the respondents were suffering from various stress related ailments and disorders like hypertension, ulcers, allergies, depression and anxiety. Newstrom et al (1997) has however cautioned that the signs and effects associated with stress may result from other conditions. 5. 3Work stress and Coping Mechanisms The main coping strategies respondents used were exercise, relaxation and pursuit of spiritual and religious interests. These are both proactive and reactive and probably served to protect the respondents from very high stress levels. The results showed an insignificantly low negative correlation between work stress and coping mechanisms. This might be attributed to personality factors like a hardy personality, a strong sense of commitment, an internal locus of control or the need to meet challenges in life. McGuigan (1999) said that a stressor is an event that can be perceived as stressful by an individual; and therefore what is distressful for one individual may not be so for another. Majority of the respondents had moderate work stress results but they did not cope with their stress the same way, probably because their personalities differed. While some could have been suffering under the pressure, others may have considered conditions to be normal or simply challenging. Dennis Warren in an article in the Montana Lawyer said â€Å"it’s our attitude toward what we do and how we do it. It’s out perspective- how we see and experience the challenges and difficulties in our lives. † Adults are believed to apply coping strategies at different levels as was suggested by Lazarus et al (1984) when they stated that â€Å"coping is constantly changing; involving cognitive and behavioral efforts applied to handle specific external and internal demands appraised as stressful. 5. 4Other Factors that affect Performance The results showed that financial constraints were the leading disincentives to accountants’ performance, followed by technology, Human Resource policies, and lastly organization culture. These have been cited by Kreitner (1998) as the major factors that affect employee performance. 5. 5Conclu sion In regard to the findings of the study, a conclusion can be drawn that; 1. There is a significantly moderate relationship between work stress and performance. Though some people may perform highly as they undergo moderately high and high levels of stress while others perform poorly in conditions of low stress, it is more common for highly stressed people to perform poorly and vice versa. 2. There is no significant relationship between stress and coping mechanisms. Most accountants do not apply coping mechanisms basing on their stress levels or as a way of dealing with stress; they do it as part of their way of life. 5. 6Recommendation Stress is a descriptive term used to cover conditions of a physical, biological, or psychological nature that typically cannot be controlled by people and therefore strain them beyond their powers to adapt (Gaillard et al 1994). Although majority of the respondents showed medium stress levels, accountants rarely recognize and admit that they are stressed until irreparable damage has been done. Wagner et al (1995) support this observation and mentioned that employees were afraid to admit that they could not overcome some of problems with their work tasks for fear of being labeled chronic complainers. It is important for accountants to try and minimize work stress and its effects, and more so to be proactive rather than reactive in dealing with their stress. It has been found that performance suffers where stress exists and stress should therefore be checked to counter its effects and in particular, loss of productivity or poor performance. This should concern management of the organization as they strive for increased performance and employee productivity. Organization structure, culture and policies should be evaluated and restructured so as to be supportive to employees and the duties they have to undertake. 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