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Technostress: Mediating Accounting Information System Performance

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  • M. U Saganuwan
  • U. N. U. Ahmad

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.

Suggested Citation

  • M. U Saganuwan & U. N. U. Ahmad, 2013. "Technostress: Mediating Accounting Information System Performance," Information Management and Business Review, AMH International, vol. 5(6), pages 270-277.
    • Handle: RePEc:rnd:arimbr:v:5:y:2013:i:6:p:270-277
    DOI: 10.22610/imbr.v5i6.1052
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    References listed on IDEAS

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    1. Markus, M. Lynne & Pfeffer, Jeffrey, 1983. "Power and the design and implementation of accounting and control systems," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 205-218, May.
    2. Zohreh Hajiha, 2011. "Effective Factors on Alignment of Accounting Information Systems in Manufacturing Companies: Evidence from Iran," Information Management and Business Review, AMH International, vol. 3(3), pages 158-170.
    3. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
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    Cited by:

    1. Vu Thi Thanh Binh & Nhat-Minh Tran & Manh-Chien Vu, 2022. "The Effect of Organizational Culture on the Quality of Accounting Information Systems: Evidence From Vietnam," SAGE Open, , vol. 12(3), pages 21582440221, September.
    2. , Aisdl, 2020. "Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises," OSF Preprints pxjqt, Center for Open Science.
    3. Jihene Ghorbel, 2019. "A Study of Contingency Factors of Accounting Information System Design in Tunisian SMIs," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(1), pages 74-103, March.

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