The Influence of Rural Collective “Three Capital” Management Issues on the Occupational Stress of Rural Accountants in Zibo City, Shandong Province Based on the Smart PLS 3

The management of rural collective “three capital” refers to the oversight of collective assets, resources, and funds within rural communities, a critical aspect of the rural economic management system. This study uses Smart PLS (Partial Least Squares Structural Equation Model) 3 to analyze the relationship between work stress among rural accounting practitioners and the management of collective assets, resources, and funds. The results show that resource management has a significant positive impact on the work stress of rural accounting practitioners, while the effects of asset and fund management are insignificant. Combined with a review of the literature, it was found that deficiencies in professional competencies and weak management authority exacerbate the occupational stress among accounting practitioners in resource management. This study suggests reducing work stress and improving management efficiency by strengthening resource management, enhancing the professional competencies of management personnel, and optimizing the working environment of accountants.