The effect of mood and information sequence on third party evaluation of escalating capital investment projects

Loh, Chang-Yuan; Cheng, Mandy M.; Coyte, Rodney

doi:10.1016/j.mar.2022.100819

Cited by 1 publication

(1 citation statement)

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“…Recent accounting literature points to the importance of emotions to understand employee behavior and their emergence when it comes to the digital transformation of the finance function (Repenning et al 2022). Emotions are reactions to a certain trigger event (Loh, Cheng, and Coyte 2023;Repenning et al 2022) and, thus, can likely emerge as a response to the digital transformation. The literature further suggests that especially fear-based emotions could arise in situations of high unpredictability (Oakes and Oakes 2015), which arguably applies to the digital transformation of the finance function.…”

Section: Digital Anxiety As a Response To The Digital Transformation ...mentioning

confidence: 99%

Digital Anxiety in the Finance Function: Consequences and Mitigating Factors

Firk,

Gehrke,

Wolff

2024

Journal of Management Accounting Research

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This study investigates digital anxiety as a potential barrier to the digital transformation of the finance function. To embrace digital transformation, the finance function crucially relies on the engagement of its employees. However, due to this transformation, these employees face high uncertainty regarding future job demands, possibly invoking digital anxiety. Based on a survey of 1,038 finance employees from a multinational business group and rich qualitative insights, we first indicate the relevance of digital anxiety in the finance function. Our results further show that digital anxiety is negatively associated with work engagement. Finally, we find that employees who have taken part in digital trainings, who are surrounded by digitally savvy peers, and who work under a transformational leader are associated with less digital anxiety. Our study highlights the need to carefully consider employee emotions to digitally transform the finance function and outlines means for organizations to cope with these emotions.

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