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Investigating the dark side of mobile bookkeeping applications: a moderated-mediation approach

Investigating the dark side of mobile bookkeeping applications: a moderated-mediation approach This study aims to examine the effect of usage, value, tradition, risk, compatibility and complexity barriers on user resistance to mobile bookkeeping applications. Furthermore, it also explores how the relationship between these barriers and user resistance is mediated by technostress. Finally, the authors analysed the moderating impact of self-efficacy on the mediating effect of technostress between barriers and user resistance.Design/methodology/approachStructured questionnaires were used to obtain data from 325 respondents. A structural equation modelling technique was used to investigate the hypotheses.FindingsThe findings suggest that usage, risk and tradition barrier has a significantly positive effect on user resistance intention. Also, results suggested that technostress plays an important role in framing customers’ resistance intention. Finally, the mediation effect of technostress between risk barrier and user resistance is higher for users having low levels of self-efficacy compared with users with high levels of self-efficacy.Originality/valueThe present research enriches the existing literature, especially in the field of mobile bookkeeping applications, user resistance, technostress and innovation resistance theory. It would help bookkeeping application developers design their apps, keeping the major user barriers in mind. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png VINE Journal of Information and Knowledge Management Systems Emerald Publishing

Investigating the dark side of mobile bookkeeping applications: a moderated-mediation approach

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References (78)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2059-5891
eISSN
2059-5891
DOI
10.1108/vjikms-09-2022-0298
Publisher site
See Article on Publisher Site

Abstract

This study aims to examine the effect of usage, value, tradition, risk, compatibility and complexity barriers on user resistance to mobile bookkeeping applications. Furthermore, it also explores how the relationship between these barriers and user resistance is mediated by technostress. Finally, the authors analysed the moderating impact of self-efficacy on the mediating effect of technostress between barriers and user resistance.Design/methodology/approachStructured questionnaires were used to obtain data from 325 respondents. A structural equation modelling technique was used to investigate the hypotheses.FindingsThe findings suggest that usage, risk and tradition barrier has a significantly positive effect on user resistance intention. Also, results suggested that technostress plays an important role in framing customers’ resistance intention. Finally, the mediation effect of technostress between risk barrier and user resistance is higher for users having low levels of self-efficacy compared with users with high levels of self-efficacy.Originality/valueThe present research enriches the existing literature, especially in the field of mobile bookkeeping applications, user resistance, technostress and innovation resistance theory. It would help bookkeeping application developers design their apps, keeping the major user barriers in mind.

Journal

VINE Journal of Information and Knowledge Management Systems – Emerald Publishing

Published: Aug 21, 2023

Keywords: Mobile bookkeeping application; Innovation resistance theory; User resistance; Technostress; Self-efficacy

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