An assessment of the psychometric properties of the Perceived Stress Scale-10 (PSS10) with a U.S. public accounting sample |
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Authors: | Kenneth J Smith David J Emerson |
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Institution: | Salisbury University, Department of Accounting & Legal Studies, 1101 Camden Avenue, Salisbury, MD 21801, United States |
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Abstract: | Utilizing 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. Our analyses support a structure with two primary factors, (General Distress and Ability-to-Cope), which load on a single second order factor, Perceived Stress, regardless of gender. 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. Collectively, these findings provide compelling evidence in support of the PSS10 as a perceived stress measure for accounting professionals. However, more research is warranted to investigate the efficacy of a reduced six-item version of the instrument. |
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Keywords: | Stress Perceived Stress Scale-10 (PSS10) Factor structure Factorial invariance |
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