THE INFLUENCE OF POSITIVE FEEDBACK AND SELF-CONTROL ON THE REDUCTION OF TECHNOSTRESS IN USERS OF ACCOUNTING INFORMATION SYSTEMS

Abstract

This study aims to analyze the influence of positive feedback and self-control in reducing technostress among users of accounting information systems through a literature review approach. Technostress refers to psychological pressure that arises from individuals' inability to adapt to technological developments, particularly in technology-driven accounting environments. This review examines various empirical and theoretical studies related to technostress, the role of positive emotions, and the influence of self-control on individuals’ responses to technology-induced stress. The findings suggest that positive feedback can enhance positive emotions and improve system user performance, especially among individuals with low levels of self-control. These findings align with the broaden-and-build theory, which posits that positive emotions expand individuals' cognitive capacities in dealing with stress, including technostress. Therefore, the combination of self-control and positive feedback may serve as an effective strategy to mitigate the negative impact of technostress and support the successful implementation of accounting information systems.