Conceptual framework: AIS technostress and its effect on professionals’ job outcomes

Abstract

The purpose of this paper is to develop a conceptual framework that examines and provides a systematic understanding of the impact of accounting information system (AIS) information characteristics on technostress creators and its effect on professionals’ job outcomes. The research draws on literature in technostress, AIS information characteristics, job satisfaction, task performance and social psychology in order to ascertain the impact of AIS information characteristics on technostress creators and its effect on job satisfaction and task performance as well as the moderating role of technostress inhibitors. The framework depicts the process of fit between the AIS information characteristics and users within the content of antecedents and consequences of technostress. The results of the literature review suggest ten propositions with four AIS information characteristics, namely: scope, aggregation, timeliness and integration) and its relationship with technostress creators (techno-overload, techno-invasion, techno-uncertainty, techno-insecurity and techno-complexity) as the determinants and job satisfaction and task performance as the outcomes. The framework provides both researchers and practitioners the opportunity to further examine the effect of technostress on AIS usage.