STRESS AND WORK PRESSURE MANAGEMENT STRATEGIES: PERSPECTIVES FROM INDEPENDENT AUDITORS IN VIETNAM

This study aims to explore stress management strategies among auditors in developing countries, particularly how cultural factors influence stress experiences and coping mechanisms. While previous studies have mainly focused on developed countries with individualistic cultures, there is limited research on stress management in collectivist cultures such as Vietnam. The purpose of this study is to explore stress management strategies from the lived experiences of independent auditors in Vietnam, identify sources of stress, analyze coping strategies, and develop a management model suitable for indigenous cultural thinking. The study employs qualitative methods, including 20 indepth semi-structured interviews with auditors having at least five years of experience, 168 reflective diary entries collected over two weeks, and nine days of field observation at three audit firms of different sizes. Findings reveal three main sources of stress: job demands (deadlines, overload), organizational environment (high-intensity culture, work-life imbalance), and personal factors (role conflict, high self-expectations). Support from colleagues and family is considered the most effective coping strategy (92% rated it as very important), contrasting with some studies emphasizing formal organizational support. Additionally, the study develops an integrated stress management model combining individual, group, and organizational interventions. These findings significantly contribute to stress management theory by clarifying the influence of collectivist culture and providing a practical framework for audit firms, potentially reducing turnover rates and improving auditor welfare in Vietnam's rapidly growing audit sector.