Open Journal of Business and Management, 2016, 4, 799-819
http://www.scirp.org/journal/ojbm
ISSN Online: 2329-3292
ISSN Print: 2329-3284
DOI: 10.4236/ojbm.2016.44077 October 31, 2016
Technostress and Performance of Auditing Firms
in Nigeria
Omoneye O. Olasanmi
Department of Management and Accounting, Obafemi Awolowo University, Ile-Ife, Nigeria
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 tech-
nostress. This was with a view to determine the effects of technostress on the per-
formance of auditors. The study relied on primary data derived from the administra-
tion 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 technologi-
cal 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, respon-
dents suggested the provision of adequate training for employees before the intro-
duction of any new technological facility, which was acclaimed by 94.9% of the res-
pondents. The result of this study further showed that the less the level of techno-
stress, 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 de-
mands and changes to grapple with. It is thus crucial that auditors and their man-
agement system appreciate the different responses to technology use, as well as fa-
shion out adaptable ways of adjusting to it.
Keywords
Technostress, Auditing, Performance
How to cite this paper: Olasanmi, O.O.
(2016) Technostress and Performance of
Auditing Firms in Nigeria. Open Journal
of Business and Management, 4, 799-819.
http://dx.doi.org/10.4236/ojbm.2016.44077
Received: June 14, 2016
Accepted: October 28, 2016
Published: October 31, 2016
Copyright © 2016 by author and
Scientific Research Publishing Inc.
This work is licensed under the Creative
Commons Attribution International
License (CC BY 4.0).
http://creativecommons.org/licenses/by/4.0/
Open Access