Technostress: Mediating Accounting Information System Performance

Abstract

In recent times, Accounting Information System (AIS) characteristics were studied to enhance its effectiveness but the impact technology stress, which imposes additional stress in the professionals known as techno stress, is not reflected. Technostress and AIS literatures were reviewed to synthesize the relationship. Technostress adversely affect the professional’s job satisfaction and performance. Therefore, this conceptual paper highlights and synthesizes the issues of techno stress with professionals and the effectiveness of AIS in organizations. However, based on the strength of existing frameworks of AIS, techno stress use to mediate the technological, organizational and cognitive contingency factors under condition of uncertainty to determine AIS effectiveness.

Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

“…Accounting information systems have an important role which is a mechanism to enlarge organization financial control through formulating and calculating firm strategy (Chenhall, 2003). It is a tool of firms that producing information for managing functions, such as planning, controlling and decision-making (Saganuwan et al, 2013).…”

“…An accounting information system is a subsystem of the management information system (MIS) that plays crucial roles in formulating and calculate organizational strategy to reinforce financial control (Chenhall, 2003). The accounting information system brings paramount information for stakeholders to make effective decisions also to assure the organizational competitiveness (Saganuwan, Ismail, & Ahmad, 2013), affect business strategy implementation (Uyar, 2019) and provide information for corporate sustainability (Perrini & Tencati, 2006). Moreover, it is useful for decrease fraud and errors (Ngo, Le, & Nguyen, 2013) and improves the efficiency of the integration process to economic agreements in Vietnamese SMEs (Phan & Pham, 2015).…”

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

“…AIS software is dynamic and its performance framework balances technology and strategy. AIS can create technostress in the users (professionals) since it possesses the attributes of technostressors (Saganuwan et al, 2013).…”

The Chaotic Behavior of ICT Users

“…The inducement of the chaos theory in explaining the ICT users' behavior is not deniable. The authors demonstrate the chaotic behavior from two sides, which are complex interactions and the collaboration of the ICT system's elements [5][6][7][8][9][10][11][12][13][14][15][16][17][18], and both defacement [22] and iconoclastic methods [23]. These two sides affect ICT users' behavior when they have to face the technostress's creators.…”

“…In this condition, if the users cannot adapt to this technological progress and complexity, they will feel frustrated and depressed, experiencing what is called technostress. Then, this technostress will have an impact on decreasing the users' satisfaction with this ICT [5][6][7][8][9][10][11][12], their performance [5,[13][14][15], productivity [16][17][18], innovation [12,13], commitment to the organization [11,12], and role conflicts [12,16]. They could survive in these chaotic conditions if their organizations facilitate the users with flexibility and adaptability in the ICT systems [19].…”