VCU news

By Leila Ugincius

Crunching numbers at crunch time equals high stress for public accountants, but a new study led by a Virginia Commonwealth University professor suggests two steps toward relief during the busy season – whether in accounting, medicine, law or other demanding professions.

Microbreaks – typically lasting a few seconds to a few minutes – and supportive supervisors significantly reduced end-of-day fatigue during periods of intense work activity, according to Lindsay M. Andiola, Ph.D., professor of accounting in the VCU School of Business. Further, reducing fatigue at the end of one day helped improve sleep quality, which in turn reduced fatigue the next day.

Her field study of public accountants assessed both normal and busy-season work periods. Though microbreaks and supervisory support weren’t found to impact end-of-day fatigue during normal periods, each strategy was effective during busy periods – and using both together produced the greatest benefits. And neither requires costly resources.

“First, microbreaks are a simple, cost-effective way to manage fatigue, especially when workloads are high,” Andiola said. “Second, supervisory support plays a critical role in mitigating fatigue. Together, these two mechanisms offer the most substantial relief for professionals working through busy seasons or other high-stress work periods.”

Microbreaks momentarily shift a person’s attention away from work and promote recovery. Examples can include grabbing a cup of coffee or a snack, a brief stretch or reading a short news article, Andiola said.

On the management side, supervisors can show support simply by asking employees if they need help or have questions about their work, or by showing appreciation for their work or asking how they are doing on a personal level.

In studies related to the workplace, the job demands-resources model suggests that stress reflects an imbalance between expectations on workers and the tools they have to manage them. The new study supports the JD-R model and provides evidence that reducing fatigue improves work outcomes.

Particularly during busy seasons, public accountants regularly endure long hours, significant workloads and deadline pressures. Fatigue and burnout are root causes of audit quality issues and turnover. In a follow-up experiment, the study authors consistently found evidence that a one-minute microbreak reduced fatigue and directly translated into improved error detection.

Andiola’s research was published in November in the journal Contemporary Accounting Research. The study – “Surviving Busy Season: Using the Job Demands-Resources Model to Investigate Coping Mechanisms” – was co-authored by Devon Jefferson, a former Ph.D. student at VCU and a current faculty member at Wake Forest University, and Patrick Hurley, an associate professor at Northeastern University. Funding was provided by the VCU School of Business’ Small Grants Program.