The dualistic view of challenge-hindrance technostress in accounting information systems: Technological antecedents and coping responses |
| |
| Affiliation: | 1. School of Accounting, Southwestern University of Finance and Economics, Chengdu, China;2. School of Tourism and Hospitality Management, Yunnan University of Finance and Economics, Kunming, China;3. School of Business Administration, Faculty of Business Administration, Southwestern University of Finance and Economics, Chengdu, China;4. College of Professional and Continuing Education, The Hong Kong Polytechnic University, Kowloon, Hong Kong;1. Royal Holloway, University of London, School of Business and Management, London, UK;2. Seeburg Castle University, Faculty of Management, Seekirchen, Austria;3. Free University of Bozen-Bolzano, Faculty of Economics & Management, Bolzano, Italy;4. University of Johannesburg, Department of Business Management, Johannesburg, South Africa;1. Austral University of Chile, Institute of Management and Industry, Los Pinos s/n, Balneario Pelluco, 5480000 Puerto Montt, Chile;2. IME and Department of Business Administration, Universidad de Salamanca, Campus Miguel de Unamuno, Edificio FES, 37007 Salamanca, Spain;1. Distinguished Professor and Bradberry Chair, WCOB 204A, Information Systems Department, Sam M. Walton College of Business, University of Arkansas, Fayetteville, AR 72701, USA;2. WCOB 212, Information Systems Department, Sam M. Walton College of Business, University of Arkansas, Fayetteville, AR 72701, USA;3. Marymount University, Main House, 2807 N. Glebe Road, Arlington, VA 22207, USA;1. Asia Europe Business School, Faculty of Economics and Management, East China Normal University, 155 Tanjiatang Road, Minhang District, Shanghai 200241, China;2. Macquarie Business School, Macquarie University, Balaclava Rd, Macquarie Park, NSW 2109, Australia |
| |
| Abstract: | Owing to the pervasive use of accounting information systems (AIS), financial workers are experiencing increased levels of technostress. While technostress has been conceptualized as overwhelmingly harmful in the IS literature, the challenge–hindrance stressor model suggests that employees can also experience “good stress”. This study instantiates the challenge–hindrance stressor model and coping theory in the AIS context using a two-step mixed-method approach. A qualitative study was first conducted to conceptualize the AIS characteristics associated with technostress appraisals. This study then builds a research model that posits perceived challenge and hindrance technostressors and coping responses as key mechanisms linking AIS characteristics and job burnout. The model was tested by collecting longitudinal data from 285 accountants. The results revealed that several AIS characteristics are associated with technostressor appraisals, and such appraisals lead to proactive and reactive coping responses, which further influence job burnout. The theoretical and practical implications are also discussed. |
| |
| Keywords: | Technostress Challenge–hindrance technostressor Accounting information systems (AIS) Coping response Job burnout |
| 本文献已被 ScienceDirect 等数据库收录！ |
|
