Technostress, satisfação no trabalho e o uso de tecnologias da informação e comunicação por profissionais formados e em formação de ciências contábeis

Abstract

Nowadays, information and communication technology are occupying more and more space in the labor market, the accounting profession is also experiencing this technological advance. Technology has influenced accounting routines such as entries and transaction control, which were previously developed manually, are now carried out by information systems, reflecting an increase in productivity and improvement in the services provided. The entry of technology into the work environment has positive points, which facilitate the development of accounting work, and negative ones, as constant exposure can cause dependence and technological stress, or technostress. Therefore, it is relevant to study how the phenomenon is affecting accounting professionals, in order to know how technology affects the accounting job market, and simultaneously, how the job satisfaction of the aforementioned professionals is. Thus, this research aimed to analyze the relationships between technostress, job satisfaction and the use of ICT from the perspective of accounting professionals trained and in training in the accounting course. For data collection, a questionnaire was applied, in which the respondents indicated their level of agreement with the statements presented, through an adapted Likert scale of 05 levels. 130 responses were obtained and data analysis was performed using statistical techniques, and by the nonparametric Mann-Whitney (MW) and Kruskal-Wallis (KW) tests, with Bonferroni correction, for the analysis of correlation between variables, it was the Spearman test was used. The results of the study showed that male accounting professionals are more satisfied with promotions at work, in relation to the status of the course, both those who have a second degree and graduated professionals are dissatisfied with their work. The following results were also obtained in relation to technostress, female gender and untrained professionals showed greater agreement with the questions, whereas respondents who have an employment relationship and have children had lower agreement with the statements. Regarding the use of information and communication technologies, the results obtained were that 98% of respondents use ICTs every day, 92% trust the technologies used and 52% of the purpose of this use is for work. Regarding the constructs that are negatively correlated, we have techno-overload with satisfaction with colleagues and management, and techno-complexity with satisfaction with colleagues, this means that the greater the techno-overload and techno-complexity, the less satisfied are the professionals in relation to colleagues and management. Thus, it is possible to conclude that the use of ICTs did not influence the technostress variables and job satisfaction, and that these two constructs have little correlation.