IDEAS home Printed from https://ideas.repec.org/a/ami/journl/v23y2024i3p551-570.html
   My bibliography  Save this article

The Adverse Consequences of Technostress on Strain and Turnover Intentions Among Auditors: The Mitigating Effect of Segmentation Mindset

Author

Listed:
  • Abir Dhaouadi
  • Anis Khedhaouria
  • Neila Boulila

    (Institute of High Commercial Studies of Carthage, Tunisia)

Abstract

Research question- Does technostress have an impact on burnout and turnover intentions among auditors? And does segmentation mindset moderate the relationship between technostress and turnover intentions? Motivation- Technostress became omnipresent in various occupations. Focusing on auditing setting in particular allows us to identify the impact of technostress on turnover intentions considered as a severe problem for audit companies. Examining the moderating role of segmentation mindset in the relationship between technostress and turnover intentions can help audit firms foster a segmentation culture to mitigate the impact of technostress on burnout and turnover intentions. Idea- This paper explores the moderating role of the segmentation mindset in the relationship between technostress creators and turnover intentions among Tunisian audit professionals. Data- Drawing on the transactional model of stress and coping, 290 valid responses were collected from Tunisian practicing financial auditors. Tools- An online survey was used to validate the proposed model. Findings- The results suggest that burnout fully mediates the association between technostress creators and turnover intentions. Second, the study supports the positive association between technostress creators and job burnout and between burnout and turnover intentions. Further analysis using the Hayes Process model reveals that the positive effect of technostress creators on turnover intentions is dampened for auditors who score high on segmentation mindset. Contributions- The results of this study provide empirical evidence that audit companies should promote practices to reduce levels of job burnout, which could decrease turnover intentions. Implementing segmentation strategies is of paramount importance since individual segmentation can alleviate the technological stress’s detrimental effects on turnover intentions.

Suggested Citation

  • Abir Dhaouadi & Anis Khedhaouria & Neila Boulila, 2024. "The Adverse Consequences of Technostress on Strain and Turnover Intentions Among Auditors: The Mitigating Effect of Segmentation Mindset," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 551-570, June.
    • Handle: RePEc:ami:journl:v:23:y:2024:i:3:p:551-570
    as

    Download full text from publisher

    File URL: http://online-cig.ase.ro/RePEc/ami/articles/23_3_5.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Khedhaouria, Anis & Cucchi, Alain, 2019. "Technostress creators, personality traits, and job burnout: A fuzzy-set configurational analysis," Journal of Business Research, Elsevier, vol. 101(C), pages 349-361.
    2. repec:hal:gemptp:hal-01249895 is not listed on IDEAS
    3. Viator, Ralph E., 2001. "The association of formal and informal public accounting mentoring with role stress and related job outcomes," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 73-93, January.
    4. T. S. Ragu-Nathan & Monideepa Tarafdar & Bhanu S. Ragu-Nathan & Qiang Tu, 2008. "The Consequences of Technostress for End Users in Organizations: Conceptual Development and Empirical Validation," Information Systems Research, INFORMS, vol. 19(4), pages 417-433, December.
    5. Cong Qi, 2019. "A double-edged sword? Exploring the impact of students’ academic usage of mobile devices on technostress and academic performance," Behaviour and Information Technology, Taylor & Francis Journals, vol. 38(12), pages 1337-1354, December.
    6. Adrien Bonache, 2024. "Stressors–performance relationship in public accounting firms: a quasi-longitudinal study," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(2), pages 191-216, January.
    7. repec:eme:maj000:maj-07-2017-1611 is not listed on IDEAS
    8. repec:eme:maj000:maj-03-2018-1823 is not listed on IDEAS
    9. Adrien Bernard Bonache, 2024. "Stressors–performance relationship in public accounting firms: a quasi-longitudinal study," Post-Print hal-04550875, HAL.
    10. Christian Maier & Sven Laumer & Jakob Wirth & Tim Weitzel, 2019. "Technostress and the hierarchical levels of personality: a two-wave study with multiple data samples," European Journal of Information Systems, Taylor & Francis Journals, vol. 28(5), pages 496-522, September.
    11. Hossein Nouri & Robert James Parker, 2020. "Turnover in public accounting firms: a literature review," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(2), pages 294-321, January.
    12. Kenneth J. Smith & David J. Emerson & Charles R. Boster, 2018. "An examination of reduced audit quality practices within the beyond the role stress model," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 33(8/9), pages 736-759, November.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Feten Arfaoui-Masmoudi & Sourour Hazami-Ammar, 2024. "Introduction for The Special Section On “Inclusive, Circular, And Technological Transformations in Financial Accounting: Challenges and Opportunities for Organizations and Stakeholdersâ€," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 474-482, June.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Khedhaouria, Anis & Montani, Francesco & Jamal, Arshad & Hussain Shah, Mahmood, 2024. "Consequences of technostress for users in remote (home) work contexts during a time of crisis: The buffering role of emotional social support," Technological Forecasting and Social Change, Elsevier, vol. 199(C).
    2. Elisabeth Rohwer & Joelle-Cathrin Flöther & Volker Harth & Stefanie Mache, 2022. "Overcoming the “Dark Side” of Technology—A Scoping Review on Preventing and Coping with Work-Related Technostress," IJERPH, MDPI, vol. 19(6), pages 1-30, March.
    3. Nascimento, Lígia & Correia, Manuela Faia & Califf, Christopher B., 2024. "Towards a bright side of technostress in higher education teachers: Identifying several antecedents and outcomes of techno-eustress," Technology in Society, Elsevier, vol. 76(C).
    4. Prem Borle & Kathrin Reichel & Susanne Voelter-Mahlknecht, 2021. "Is There a Sampling Bias in Research on Work-Related Technostress? A Systematic Review of Occupational Exposure to Technostress and the Role of Socioeconomic Position," IJERPH, MDPI, vol. 18(4), pages 1-22, February.
    5. Christian Maier & Sven Laumer & Jason Bennett Thatcher & Jakob Wirth & Tim Weitzel, 2022. "Trial-Period Technostress: A Conceptual Definition and Mixed-Methods Investigation," Information Systems Research, INFORMS, vol. 33(2), pages 489-514, June.
    6. Michelle Berger & Ricarda Schäfer & Marco Schmidt & Christian Regal & Henner Gimpel, 2024. "How to prevent technostress at the digital workplace: a Delphi study," Journal of Business Economics, Springer, vol. 94(7), pages 1051-1113, October.
    7. Guillermina Tormo-Carbó & Zeena Mardawi & Elies Seguí-Mas, 2024. "Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention," Journal of Business Ethics, Springer, vol. 194(2), pages 335-350, October.
    8. Singh, Pallavi & Bala, Hillol & Dey, Bidit Lal & Filieri, Raffaele, 2022. "Enforced remote working: The impact of digital platform-induced stress and remote working experience on technology exhaustion and subjective wellbeing," Journal of Business Research, Elsevier, vol. 151(C), pages 269-286.
    9. Eva Ariño-Mateo & Matías Arriagada Venegas & Carlos Mora-Luis & David Pérez-Jorge, 2024. "The level of conscientiousness trait and technostress: a moderated mediation model," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-9, December.
    10. Prem Borle & Kathrin Reichel & Fiona Niebuhr & Susanne Voelter-Mahlknecht, 2021. "How Are Techno-Stressors Associated with Mental Health and Work Outcomes? A Systematic Review of Occupational Exposure to Information and Communication Technologies within the Technostress Model," IJERPH, MDPI, vol. 18(16), pages 1-19, August.
    11. Torres, Carla Cecilia, 2021. "Adaptation and Validation of Technostress Creators and Technostress Inhibitors Inventories in a Spanish-Speaking Latin American Country," Technology in Society, Elsevier, vol. 66(C).
    12. Christ-Brendemühl, Sonja & Schaarschmidt, Mario, 2020. "The impact of service employees’ technostress on customer satisfaction and delight: A dyadic analysis," Journal of Business Research, Elsevier, vol. 117(C), pages 378-388.
    13. René Riedl & Harald Kindermann & Andreas Auinger & Andrija Javor, 2012. "Technostress from a Neurobiological Perspective," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 4(2), pages 61-69, April.
    14. Louisa Scheepers & Peter Angerer & Nico Dragano, 2022. "Digitalisation in Craft Enterprises: Perceived Technostress, Readiness for Prevention and Countermeasures—A Qualitative Study," IJERPH, MDPI, vol. 19(18), pages 1-16, September.
    15. Woo Jin Lee & Inho Hwang, 2021. "Sustainable Information Security Behavior Management: An Empirical Approach for the Causes of Employees’ Voice Behavior," Sustainability, MDPI, vol. 13(11), pages 1-23, May.
    16. Jin P. Gerlach & Ronald T. Cenfetelli, 2022. "Overcoming the Single-IS Paradigm in Individual-Level IS Research," Information Systems Research, INFORMS, vol. 33(2), pages 476-488, June.
    17. Marc T. P. Adam & Henner Gimpel & Alexander Maedche & René Riedl, 2017. "Design Blueprint for Stress-Sensitive Adaptive Enterprise Systems," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 59(4), pages 277-291, August.
    18. Christian Maier & Sven Laumer & Tim Weitzel, 2022. "A Dark Side of Telework: A Social Comparison-Based Study from the Perspective of Office Workers," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 64(6), pages 793-811, December.
    19. Lisa Braunheim & Daniëlle Otten & Christoph Kasinger & Elmar Brähler & Manfred E. Beutel, 2022. "Individual and Work-Related Predictors of Exhaustion in East and West Germany," IJERPH, MDPI, vol. 19(18), pages 1-11, September.
    20. Reetta Oksa & Tiina Saari & Markus Kaakinen & Atte Oksanen, 2021. "The Motivations for and Well-Being Implications of Social Media Use at Work among Millennials and Members of Former Generations," IJERPH, MDPI, vol. 18(2), pages 1-22, January.

    More about this item

    Keywords

    Technostress; Burnout; Turnover intentions; Segmentation mindset; Auditing;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:23:y:2024:i:3:p:551-570. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina Tartavulea (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.