Modelling the Factors of Job Stress in Audit Firms: A TISM Approach

Abstract

The purpose of the paper is to identify and categorise the factors causing stress in audit firms using total interpretive structural modelling (TISM) approach. The awareness about these factors would help audit firms in understanding the stress factors and help them in deciding the specific aspects to concentrate on in order to improve their efficiency. This paper also studies the interrelationship among the factors and helps to establish a hierarchy among them using their dependence and driving power. Furthermore, this is the first attempt made to understand these stress factors and their relative significance using TISM approach. Role conflict pressure and role ambiguity pressure are the major driving factors of stress in audit firms. The focus on reducing those pressures would go a long way in reducing the overall stress in the audit firms.