Mediação do estresse e enfrentamento na relação de estressores e autoeficácia com o bem-estar de pós-graduandos em Ciências Contábeis

Abstract

When investigating the graduate environment, several authors have noticed stressors with the potential to negatively impact the psychological state of graduate students. However, according to the theoretical cognitive approach to stress, the way a stressor will affect an individual will depend on how they face it and other personal resources. That being said, this study aimed to evaluate the relationship between stressors and self-efficacy, mediated by stress and coping, in the psychological well-being of graduate students in Accounting. In order to do that, we carried out an online survey with the participation of 366 students from 28 educational institutions. They answered a questionnaire that included the analysis of stressors using the Worries and Difficulties scale, the General Self-efficacy Scale, the Perceived Stress Scale, Brief Cope and General Health Questionnaire to measure wellbeing, in addition to questions about the profile of respondents. After organizing the data, we observed some of the most frequent stressors: an internal pressure for good performance, the interference of studies in other aspects of life, the possibility of not achieving the performance expected by the panel, the reconciling of personal and family life, the pressure for publication, and time to study. On average, the students showed high self-efficacy (M=31.24) and most of them (55.4%) had a high level of stress. The most used coping strategies were active coping, self-blame and positive reinterpretation. To test the hypotheses, we used mediation analysis. Initially, the model was tested with all the variables and, in sequence, with a confirmatory purpose, a new test was carried out with only the variables that presented at least a significant relationship. Finally, in order to improve the model, we carried out another test with the mediating variables that presented a significant contribution in all analyzed paths. We verified some isolated relationships, such as: the direct relationship of stressors with stress and stress with wellbeing; an inverse relationship between self-efficacy and stress and a direct relationship with coping; and, finally, a direct relationship between coping and well-being. In the joint analysis, we concluded that the stressors, measured through concerns and difficulties peculiar to graduate studies as well as the self-efficacy of students, are mediated by stress and by some coping strategies (positive reinterpretation, self-blame and humor) and thus explain the psychological well-being of graduate students, which confirms the proposed thesis. These findings reinforce previous evidence and contribute to the understanding of how the well-being of graduate students in Accounting can be impacted not only by stressors in the academic environment, but also by the students’ own resources, such as the use of coping and self-efficacy. The identification of these relationships contributes to fostering debate and supporting the planning and execution of institutional actions that aim to alleviate environmental stressors and provide preparation and support to students so that they develop the capacity to face the adversities of graduate studies, and consequently have a better experience in carrying out their master’s and/or doctoral research.