Stress Management Practices and the Maintenance of Individual Performance During the Tax Season: A Qualitative Study of Accounting Firm Managers

Abstract

Occupational stress represents a major challenge in highly demanding work environments, particularly in the fiduciary sector during the tax season. Despite growing interest in occupational stress within the accounting professions, the mechanisms through which stress management practices contribute to maintaining individual performance remain underexplored in the specific context of accounting firms characterized by strong time, regulatory, and relational constraints. This study therefore seeks to answer the following research question: How do stress management practices contribute to maintaining the individual performance of accounting firm managers during the tax season? A qualitative approach was adopted based on ten semi-structured interviews conducted with accounting firm managers between December 2025 and June 2026. The data collected were analyzed through thematic analysis assisted by NVivo software. The findings show that the main sources of stress are related to deadline pressure, workload, client demands, the risk of errors, regulatory constraints, and digitalization. To cope with these pressures, managers rely on work organization practices, including planning, time management, task prioritization, and client follow-ups, as well as personal stress regulation practices such as physical exercise, yoga, and meditation. Most importantly, the analysis highlights a distinction between performance as an outcome, primarily associated with meeting deadlines and achieving objectives, and performance as a process, which encompasses concentration, work quality, efficiency, and well-being during task execution. Stress management practices thus appear to act as resources that help mitigate the negative effects of high job demands and preserve individual performance during critical periods of activity. This research contributes to a better understanding of the mechanisms underlying stress regulation and performance maintenance in the specific context of the fiduciary profession.

Classification JEL : M41

Paper type: Empirical Research