Examining the relationship between technostress and work-related variables among accounting professionals
MANAGEMENT-POLAND, cilt.30, sa.1, ss.639-664, 2026 (ESCI)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 30 Sayı: 1
- Basım Tarihi: 2026
- Doi Numarası: 10.58691/man/222173
- Dergi Adı: MANAGEMENT-POLAND
- Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), ABI/INFORM, Directory of Open Access Journals, Business Source Ultimate (EBSCO)
- Sayfa Sayıları: ss.639-664
- Açık Arşiv Koleksiyonu: AVESİS Açık Erişim Koleksiyonu
- Kocaeli Üniversitesi Adresli: Evet
Özet
Research background and purpose: This study explores the impact of digital transformation on accounting professionals by examining how technology-related pressures contribute to technostress, burnout, and work-life conflict. Although digital tools improve efficiency and streamline organizational processes, they also create new challenges, including continuous availability, heavierjob demands, and increased mental load. In response to a limited body of empirical research focusing specifically on accounting professionals, this study aims to clarify the relationships among these variables within a national context. Design/methodology/approach: The research employs a quantitative and cross-sectional design. Data were analyzed using structural equation modeling (SEM) with SmartPLS 4. The proposed model examines the direct effects of technostress on burnout and work-life conflict, while also testing whether burnout mediates the relationship between technostress and work-life conflict. Findings: The results demonstrate that technostress significantly increases work-life conflict among accounting professionals. In addition, technostress is found to have a positive effect on burnout, and higher levels of burnout are associated with greater work-life conflict. The findings further show that burnout partially mediates the relationship between technostress and work-life conflict. These results indicate that the combined effects of digitalization pressures and the demanding structure of accounting work can undermine both psychological well-being and balance between professional and personal life. Value added and limitations: The study contributes to the existing literature by addressing a professional group that has received relatively limited scholarly attention in this area. It provides further insight into the sustainability of professionalwell-being under conditions of digital transformation. However, the study is limited by its focus on a single-country sample and its crosssectional design, which restrict the broader generalizability of the findings and do not allow for strong causal conclusions. Future studies may strengthen the field through longitudinal or comparative research designs.