أثر الضغوط التقنية لنظم المعلومات المتطورة على أداء المحاسب الإداري : دراسة ميدانية

Abstract EN

The aim of the research is to identify the factors leading to the emergence of the Technostress pressures of the advanced information systems, and to identify the negative psychological and organic effects of these pressures on the Managerial accountant as well as the study analysis of the relationship between the Technostress pressures and the performance of the Managerial accountant.

The researcher assumed that the bad organize of the applied advanced information technology Tools as well as the bad technical apply of it leads to increased Technostress pressure of the Managerial accountant, which negatively affects his Performance, also assume that there are some Procedures called Technostress pressure inhibitors that, through it, can reduce the negative effects of Technostress pressure on the performance of the Managerial accountant.

Through the field study conducted by the researcher on a sample of Managerial accountants working in the field of the profession in the Kingdom of Saudi Arabia and users of advanced information technology to perform their work, found that the bad organize of the Tools of advanced information technology as well as bad technical apply for them increase the Technostress pressure on The Managerial accountant, Technostress accountant's pressure on the accountant has a negative impact on his performance and showed on his unable to provide the necessary information for administrative decisions.

He also concluded that the management's focus on inhibitors Technostress pressures reduce the negative impact of Technostress pressures.