Technostress and productivity relationship in the context of digital transformation in accounting profession: The role of digital literacy of professionals

Turker Ucum () and Gulumser Unkaya ()
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Turker Ucum: Istanbul Aydin University / Turkiye
Gulumser Unkaya: Istanbul Aydin University / Turkiye

Holistic Economics, 2024, vol. 3, issue 1, 21-36

Abstract: Within the scope of the research, it is aimed to investigate the mediating role of digital literacy in the effect of technostress level perceived by accounting professionals on their productivity. For this purpose, a questionnaire was applied to 396 accounting professionals operating in Turkey. The questionnaire consists of 4 sections: Demographic Information Form, Technostress Scale at Workplace, Digital Accounting Literacy Scale and Employee Productivity Scale. The research data were analysed using SPSS 26.00 and Smart PLS 4. Structural Equation Modelling within the framework of partial least squares method was used to test the hypotheses. According to the findings obtained from the research, the technostress levels of accounting professionals reduce their digital accounting literacy and productivity levels. However, it was determined that digital accounting literacy level increases productivity. In the results of the analysis for the mediating role, it was determined that digital accounting literacy plays a mediating role in the effect of technostress levels of accounting professionals on productivity.

Keywords: Digital Transformation in Accounting; Technostress; Digital Accounting Literacy; Productivity (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:jle:jouauz:hoec2634

DOI: 10.55094/hoec.2634

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