Abstract

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

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