An empirical study of ICTs and job satisfaction of accountants and auditors: A role of personal burnout and work - family balance

Abstract

This study aims to test the influence of Information & Communications Technologies (ICTs) on outcomes of accounting and auditing employees in Vietnamese enterprises including job satisfaction, personal burnout and work-family balance. Our work presents relevant research papers about the effectiveness of applying ICTs in enterprises and its effects on employees' lives to identify the research gaps. Based on the theory of Resources-Requirement (JD-R), Use of Information and communication technologies (ICTs), ICTs needs, job satisfaction, personal burnout and work-family balance of accountants and auditors, we have built a path model for testing. This study is conducted by quantitative survey method through PLS-SEM data analysis in SmartPLS 4.0 software. The research analysis unit is an individual, with a sample size of 106 accounting and auditing staff working at enterprises in Vietnam. The data is collected over three months (May, June, and July in 2023). The study proposes 7 hypotheses to understand the impact of ICTs on the work performance of accountants and auditors. Of these, five hypotheses are accepted. ICTs use is positively correlated with ICTs demand. The results show that the path coefficient of the variable ICTs use affects the variable ICTs demand is 0.434 with the original sample size. ICTs demand is positively correlated with personal burnout with a path coefficient of 0.471. ICTs demand is significantly negatively correlated with job satisfaction with a path coefficient of 0.494. ICTs demands are significantly negatively correlated with work-family balance, specifically the impact of ICTs demands on work-family balance with an original sample size of 0.412. Work-family balance is positively correlated with job satisfaction with a path coefficient of 0.290. Hypothesis H2a: Frequency of using ICTs during working hours moderates the association of ICTs use and ICTs demand, H2b: Frequency of using ICTs during non work hours moderates the association of ICTs use and ICTs demand, and H6: Personal Burnout is significantly negatively correlated with job satisfaction Work-family balance and Job satisfaction rejected. Research results confirm that ICTs use affects ICTs demand, and ICTs demand has a significant effect on employee job performance. The above results are the basis for businesses to apply appropriate ICTs for high work efficiency in accounting and auditing practices