Development of A Novel Hybrid Framework for Accounting Information Systems and Mediating Role of Technostress on Organizational Performance

Abstract

This study plans to investigate the effect of Accounting Information Systems (AIS) on organizational performance mediated by technostress and the moderating effect of organizational size & environmental uncertainty in the relationship between AIS effectiveness and organizational performance. AIS effectiveness will be assessed through the context of the technology-organization-environment (TOE) and the information-systems-service quality of IS success model. Data will be collected with a questionnaire survey from 384 respondents in listed companies. The collected data will be analyzed with the PLS-SEM technique. This study will try to profile sources of effective AIS services and will illustrate the possible effectiveness of AIS for successful implementation of AIS in the least developed country context.