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Pooja Kumari and Aman Kumar

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

Journal: VINE Journal of Information and Knowledge Management Systems

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.

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