An Assessment of the Psychometric Properties of the Perceived Stress Scale - 10 (PSS10) With a U.S. Public Accounting Sample

• In Event: Accounting Behavior and Organizations

Abstract

With a convenience sample of 305 professional staff from seven public accounting firms, this study examined: a) the factor structure of the Perceived Stress Scale-10 (PSS10; Cohen & Williamson, 1988); b) the invariance of its factor structure; c) the scale’s reliability; and, d) its convergent and divergent validity. Confirmatory factor analyses supported a structure with two primary factors, General Distress and Ability-to-Cope, loading on a single second order factor, Perceived Stress. Furthermore, this model was separately confirmed for female and male participants. This study found four items, PSS2, PSS3, PSS6, and PSS10 to significantly load on both the General Distress and Ability-to-Cope factors to varying degrees for both men and women. Spearman-Brown reliability coefficients, item-total correlations, and coefficient alphas each supported the reliability of the items loading on the full scale as well as on each of the two primary factors. Combined, these findings provide compelling evidence in support of the PSS10 as a stress assessment measure for accounting professionals. However, more research is warranted to investigate the efficacy of a reduced six-item version of the instrument.

Authors

• Kenneth Jonathan Smith, Salisbury University

• David J. Emerson, Salisbury University