Working Under the Clock: Filing Deadlines, Systemic Frictions, and Professional Stress Among Indian Management Consultants

Sunil Sharma

Abstract

Purpose: This study examines how regulatory filing deadlines affect occupational stress among management consultants in India, specifically Chartered Accountants, Company Secretaries, Cost & Management Accountants, and Advocates. The research identifies multilevel causes of last-minute filings across individual, client, and systemic domains.

Design/Methodology/Approach: Mixed-methods exploratory study combining quantitative survey data (N=50) with qualitative semi-structured interviews (n=12). The structured questionnaire measured deadline experiences, stress indicators, and attribution of delays using Likert scales and proportional allocation. Thematic analysis identified patterns in professional coping and systemic pressures.

Findings: Results revealed that 78% of respondents regularly received client documents within 48 hours of filing deadlines. Participants attributed delays primarily to client-side factors (42%), followed by regulatory system issues (31%) and professional workload management (27%). High stress indicators were reported by 64% of participants, with sleep disruption and extended working hours being the most common symptoms. Qualitative analysis identified themes of "silent resilience," "moral accountability," and "deadline normalization."

Practical Implications: Findings suggest that compliance professionals function as "shock absorbers" between regulatory deadlines and client behavior. Recommendations include staggered filing deadlines, client document submission cutoff policies, and increased automation investment. The study contributes an integrated framework positioning deadline stress as a systemic phenomenon rather than individual failure.

Keywords

Occupational stress, deadline pressure, compliance professionals, regulatory filings, India, job demands-control model

Full Text:

PDF

References

Caba. (2025). 20% rise in burnout symptoms among chartered accountants. Retrieved from https://www.caba.org.uk

Kain, J., & Jex, S. (2010). Karasek's (1979) job demands-control model: A summary of current issues and recommendations for future research. In P. L. Perrewé & D. C. Ganster (Eds.), New developments in theoretical and conceptual approaches to job stress: Research in occupational stress and well-being (Vol. 8, pp. 237-268). Emerald Group Publishing Limited. https://doi.org/10.1108/S1479-3555(2010)0000008009

Karasek, R. A. (1979). Job demands, job decision latitude, and mental strain: Implications for job redesign. Administrative Science Quarterly, 24(2), 285-308. https://doi.org/10.2307/2392498

Kazmi, S. S. H., Shukla, J., Tripathi, R. K., & Zaidi, S. Z. H. (2024). Occupational stress among middle-aged professionals in India. Journal of Health Management, 26(2), 189-202. https://doi.org/10.1177/09727531231184299

Saldaña, J. (2016). The coding manual for qualitative researchers (3rd ed.). SAGE Publications.

Spielberger, C. D., Vagg, P. R., & Wasala, C. F. (2002). Occupational stress: Job pressures and lack of support. In J. C. Thomas & M. Hersen (Eds.), Handbook of mental health in the workplace (pp. 185-200). Sage Publications.

Van Der Doef, M., & Maes, S. (1999). The job demand-control(-support) model and psychological well-being: A review of 20 years of empirical research. Work & Stress, 13(2), 87-114. https://doi.org/10.1080/026783799296084

World Health Organization. (2024). Mental health at work. https://www.who.int/news-room/fact-sheets/detail/mental-health-at-work.


Be a part of worldclass research: Publish with us