Page 27 - Faculty Research Publication Booklet_Apr 2022_Mar 2023_Final

Kumari, P., & Kumar, A. (2023). Investigating the dark side of mobile

bookkeeping applications: a moderated-mediation approach.

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

was used to investigate the hypotheses. 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. 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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