Akademik Veri Yönetim Sistemi
Systems, cilt.13, sa.7, 2025 (SSCI)
This study examines how employees perceive technology-based demands during the digital transformation process and how these perceptions affect job performance. The research utilized data obtained from 388 experts in the accounting and financial reporting profession, a knowledge-intensive field that heavily employs new technologies (e.g., ERP systems, digital audit tools). The data collected through a convenience sampling method was analyzed using SPSS 27 and SmartPLS 4 software. The findings reveal that the direct effect of technostress on job performance is not significant; however, this stress indirectly contributes to performance through techno-eustress. In this study, techno-eustress refers to the cognitive appraisal of technology-related demands as development-enhancing challenges rather than threats. This concept is theoretically grounded in the broader eustress framework, which views stressors as potentially motivating and growth-promoting when positively interpreted. The model is based on Cognitive Evaluation Theory, the Job Demands–Resources Model, and Self-Determination Theory. This study demonstrates that digital transformation can promote not only operational improvements but also organizational resilience by enhancing employees’ psychological resources and adaptive capacities. By highlighting the mediating role of techno-eustress, this research offers a nuanced perspective on how human-centered cognitive mechanisms can strategically support performance and sustainability in the face of technological disruption—an increasingly relevant area for organizations striving to thrive amid uncertainty.