JOURNAL OF ACCOUNTING AND FINANCE
Technostress in Accounting Professionals: A Quantitative Examination of the Differences Between Managers and Non-Managers
Author(s): Stacy Boyer-Davis
Citation: Stacy Boyer-Davis, (2019) "Technostress in Accounting Professionals: A Quantitative Examination of the Differences Between Managers and Non-Managers", Journal of Accounting and Finance, Vol. 19, ss. 2, pp. 25-41
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The accounting profession is on the brink of historic transformation due to technological advances. Technostress is a type of stress that originates from the interaction with information and communication technologies (ICT). The negative physiological and psychosomatic consequences can be devastating to those employees and organizations afflicted. The purpose of this study is to examine the differences in technostress creators (i.e., techno-overload, techno-invasion, techno-complexity, techno-insecurity, and techno-uncertainty) as measured by the Technostress instrument (Tarafdar, Tu, Ragu-Nathan, & Ragu-Nathan, 2007), perceived by 190 accounting professionals in both management and non-management roles. Findings exposed significant differences in technostress perceptions between managers and non-managers.