TITLE:
Technostress and Performance of Auditing Firms in Nigeria
AUTHORS:
Omoneye O. Olasanmi
KEYWORDS:
Technostress, Auditing, Performance
JOURNAL NAME:
Open Journal of Business and Management,
Vol.4 No.4,
October
31,
2016
ABSTRACT: This study examined the level of technostress experienced among Nigerian auditors.
It also identified the strategies adopted by workers of audit firms to cope with technostress.
This was with a view to determine the effects of technostress on the performance
of auditors. The study relied on primary data derived from the administration
of questionnaire on auditors of four auditing firms in Nigeria. Simple random
sampling technique was used in selecting a sample fraction of 50% from each of the
selected firms. Thus, 825 out of 1650 population were identified for this study. Data
collected were analyzed using appropriate descriptive and inferential statistical tools.
The results showed that the level of technostress experienced by auditors on the
whole was on the moderate side (47.8%), in spite of their dependence on technological
facilities. However, it was observed that some individual auditors experienced
high technostress level in terms of slow computer speed (86.7%), slow internet
connection (84.5%), total network failure (79.0%), and meeting up with deadlines
(57.1%). In order to cope effectively with technostress on individual’s levels, respondents
suggested the provision of adequate training for employees before the introduction
of any new technological facility, which was acclaimed by 94.9% of the respondents.
The result of this study further showed that the less the level of technostress,
the higher the performance among individual auditors, although, there was no
significant relationship between technostress and performance (χ 2 = 1.690; p = 0.430)
at the organizational level. The study concluded that given the pace of change and
innovations in technology, the auditor’s job might be a very stressful one with demands
and changes to grapple with. It is thus crucial that auditors and their management
system appreciate the different responses to technology use, as well as fashion
out adaptable ways of adjusting to it.