Technostress and Performance of Auditing Firms in Nigeria

HTML  XML Download Download as PDF (Size: 505KB)  PP. 799-819  
DOI: 10.4236/ojbm.2016.44077    2,059 Downloads   4,093 Views  Citations

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.

Share and Cite:

Olasanmi, O. (2016) Technostress and Performance of Auditing Firms in Nigeria. Open Journal of Business and Management, 4, 799-819. doi: 10.4236/ojbm.2016.44077.

Copyright © 2024 by authors and Scientific Research Publishing Inc.

Creative Commons License

This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.