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.

Highlights

  • Technology has become an essential part in today’s society

  • From the analysis of the data obtained on the gender of the respondents in Table 1, it was discovered that there was much difference in the distribution of the sex of auditors who work in the selected auditing firms

  • The results indicated that technostress is on a moderate level in the organisations considered, some auditors experienced it on the high side on an individual level (some individual auditors recorded high technostress levels as a result of slow computer speed (89.5%), slow internet connectivity (88.1%), network failure when it is needed for work (86.6%), and intrusion of information and communications technologies (ICTs) on private life (83.8%)

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Summary

Introduction

The advancement in technology has been a dominant force in improving and enhancing organizational services These rapid advances and changes in technology have caused many organizations to introduce employees to updated technology and software programs several times each year. This is often done in an attempt to stay technologically current. As technology is usually seen as a tool that improves efficiency, workers are expected to increase their output and to do more with less human effort [3] This combination in the work environment exacts a human price in the form of technostress, which is stress associated with the usage of technology. Technology has indirectly added to notable stressors in the work environment

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