IMPACT OF AUDIT TRAINEES’ INDIVIDUAL AND GROUP LEVEL STRESSORS ON ORGANIZATIONAL COMMITMENT IN COLOMBO DISTRICT, SRI LANKA

Abstract

Stress is a major phenomenon that exists in the organization. If stress is not managed, there will be different consequences, such as a decrease in organisational commitment, job satisfaction, job performance, employee motivation and avoidance behaviour. The main purpose of this study is to see the impact of individual and group-level stressors on the organizational commitment of audit trainees. In addition to that, it examined the current level of stress and organizational commitment of audit trainees and their prominent consequences of stress. The quantitative approach under the positivistic research paradigm was used to develop the study. The population of the study was audit trainees in the Colombo district, and data for the study was based on 110 samples of audit trainees in Colombo district. The simple random sampling technique was used for sampling. In the descriptive data analysis, it found a 3.3136 value mean for organizational commitment and a 2.7632 value mean for the current stress level and under inferential data analysis, hypothesis testing was done using multiple regression analysis. Work overload, lack of group cohesiveness, and lack of social support can be considered the key stressors that created a significant impact on organizational commitment, as their p-value is greater than 0.05 at the significant level. Respondents faced negative consequences such as sleeplessness, dissatisfaction, depression, forgetfulness, and blood pressure. Based on the findings, it concluded that audit trainees in the Colombo district are able to manage their stress in their job roles and are more committed to their work. Accordingly, it indicates that there is a negative relationship between stressors and organizational commitment.