Adrien Bonache

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• Type de publi. : Communication dans un congrès
• Date de publi. : 29/05/2024
• Auteurs : Cédric Ghislain KaboreAdrien Bernard BonacheGregory Wegmann
• Organismes : Centre de Recherche en Gestion des Organisations Centre de Recherche en Gestion des Organisations Centre de Recherche en Gestion des Organisations

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• Type de publi. : Article dans une revue
• Date de publi. : 25/01/2024
• Auteurs : Adrien Bernard Bonache
• Organismes : Centre de Recherche en Gestion des Organisations
• Publié dans Managerial Auditing Journal le 28/10/2020

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Résumé : Purpose This study aims to examine the changes in the correlations between stressors and performance in French chartered and accounting firms. Design/methodology/approach The linkages between role stressors and performance were analyzed through a quasi-longitudinal study of 476 chartered public accountants and trainee-chartered accountants surveyed before and after the busy season, using the partial least squares approach. Findings Only challenge appraisals are positively related to motivation before and after the 2018 busy season. Stress arousal is positively associated with burnout and physical symptoms. However, the associations between role ambiguity and conflict, and hindrance appraisals became insignificant after the busy season. The challenge appraisals–role ambiguity linkage persisted but reduced significantly. The burnout–performance association was insignificant in the two time periods. Practical implications A busy season with its increased challenge stressors has positive effects on performance through motivation but also negative effects through strains, which explains the observed insignificant net impact. Originality/value This quasi-longitudinal study first suggests the role of appraisals, motivation and physical symptoms as mediators of the effects of role stressors on performance. Then, it aids in the broad generalization of certain findings from previous studies. Finally, it demonstrates the applicability of the partial least squares approach, which has been hitherto under-used in behavioral accounting.

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• Type de publi. : Ouvrage (y compris édition critique et traduction)
• Date de publi. : 01/01/2023
• Auteurs : Angèle RenaudYohan BernardAdrien Bernard BonacheKirsten Burkhardt-BourgeoisJérémy Vignal
• Organismes : Centre de Recherche en Gestion des Organisations Centre de Recherche en Gestion des Organisations Centre de Recherche en Gestion des Organisations Centre de Recherche en Gestion des Organisations Centre de Recherche en Gestion des Organisations

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Résumé : Le monde est traversé par de nombreuses mutations dont l’ampleur marque un tournant majeur dans l’histoire de l’humanité. Qu’elles soient numériques, écologiques, sociales, économiques, sanitaires ou technologiques, les mutations en cours bouleversent les schémas de pensée, les modes de production, de consommation, de financement, de pilotage ou de gouvernance des organisations. Les professionnels comme les chercheurs ont besoin de nouveaux repères pour appréhender ces contextes mouvants. Comment anticiper les effets de ces mutations ? Comment s’y adapter ? Est-il possible d’en atténuer la portée et le pouvoir déstabilisateur ?

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• Type de publi. : Chapître d'ouvrage
• Date de publi. : 01/01/2023
• Auteurs : Yohan BernardAdrien Bernard Bonache
• Organismes : Centre de Recherche en Gestion des Organisations Centre de Recherche en Gestion des Organisations

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• Type de publi. : Rapport
• Date de publi. : 01/01/2023
• Auteurs : Hervé MarchalMarie MbomeAdrien Bernard BonacheMarine Philipponel
• Organismes : Laboratoire Interdisciplinaire de Recherches « Sociétés, Sensibilités, Soin » Maison des Sciences de l'Homme de Dijon Plateforme Universitaire de Données de Dijon Centre de Recherche en Gestion des Organisations Centre de Recherche en Gestion des Organisations Laboratoire Interdisciplinaire de Recherches « Sociétés, Sensibilités, Soin »

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• Type de publi. : Chapître d'ouvrage
• Date de publi. : 01/01/2023
• Auteurs : Adrien Bernard BonacheAnne Buttard
• Organismes : Centre de Recherche en Gestion des Organisations Laboratoire d'Economie de Dijon [Dijon] Centre de Recherche en Gestion des Organisations

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• Type de publi. : Communication dans un congrès
• Date de publi. : 05/12/2022
• Auteurs : Adrien Bernard Bonache
• Organismes : Centre de Recherche en Gestion des Organisations

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Résumé : Purpose: This study aims to examine the causal nature of the suggested correlations between stressors and performance in accounting and auditing firms. Design: A longitudinal study of the relationships between role stressors and performance of 71 chartered public accountants and trainee-chartered accountants surveyed before and after the fiscal period has been conducted using the partial least squares approach. Findings: The variation of stress arousal is positively associated with the variations of role conflict and overload, but not with the variations of role ambiguity and stress arousal. The variation of burnout arousal is positively related to the variation of stress arousal and, unexpectedly, performance. Practical implications: To improve the performance and well-being of accounting and auditing firm employees during the fiscal period, it appears preferable to give employees and partners less tasks difficult or impossible to accomplish together by hiring and specializing employees. Originality: This longitudinal study provides an original explanation for the phenomena reported in cross-sectional studies and makes three contributions: (1) it suggests a central role during a fiscal period of stress arousal as a mediator of the effects of two role stressors on performance and well-being, (2) the comparison with previous studies’ finding suggest the generalizability of some conclusions over time and across space, and (3) the majority of the control variables have no significant relationship with the variables of interest.

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• Type de publi. : Article dans une revue
• Date de publi. : 01/01/2022
• Auteurs : Adrien Bernard Bonache
• Organismes : Centre de Recherche en Gestion des Organisations
• Publié dans Comptabilité Contrôle Audit / Accounting Auditing Control le 28/10/2020

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Résumé : To identify the stressors that improve performance in accounting firms, we used structural equation modeling toanalyze 293 questionnaire responses from French certified public accountants (CPAs) and trainee CPAs. Thefindings clarify the rare studies on the stressors–motivation relationship, and the mechanism by which perceivedenvironmental uncertainty affects performance. We also show that feedback, if perceived as fair, increasesperformance through motivation and stress reduction. This study thus contributes to the scarce evidence on thelink between justice and stress and highlights the unique characteristics of the Big Four accounting firms.

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Fichiers liés : Article CCA V10 R4 - anglais américain(1).pdf

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• Type de publi. : Article dans une revue
• Date de publi. : 01/01/2022
• Auteurs : Adrien Bernard BonacheKenneth J. Smith
• Organismes : Centre de Recherche en Gestion des Organisations
• Publié dans Advances in Accounting Behavioral Research le 25/10/2020

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• Type de publi. : Communication dans un congrès
• Date de publi. : 02/08/2021
• Auteurs : Adrien Bernard Bonache
• Organismes : Centre de Recherche en Gestion des Organisations

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