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

Abstract

Purpose

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/approach

Structured questionnaires were used to obtain data from 325 respondents. A structural equation modelling technique was used to investigate the hypotheses.

Findings

The 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/value

The 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.

Citation

Kumari, P. and Kumar, A. (2023), "Investigating the dark side of mobile bookkeeping applications: a moderated-mediation approach", VINE Journal of Information and Knowledge Management Systems, Vol. 53 No. 5, pp. 985-1004. https://doi.org/10.1108/VJIKMS-09-2022-0298