an empirical study of icts and job satisfaction of accountants and auditors a role of personal burnout and work family balance

2.4 Research concept 2.4.1 ICTs use and ICTs demand 2.4.2 Job satisfaction 2.4.3 Time of use 2.4.4 Personal burnout 2.4.5 Work - family balance 2.5 Hypothesis development and research mo

BO GIAO DUC VA DAO TAO TRUONG DAI HOC KINH TE TP HỎ CHÍ MINH

BAO CAO TONG KET

DE TAI NGHIEN CUU KHOA HQC THAM GIA XET GIAI THUONG

SINH VIÊN NGHIÊN CỨU KHOA HQC SRAA LAN THỨ 5 NĂM 2023

AN EMPIRICAL STUDY OF ICTs AND JOB SATISFACTION OF ACCOUNTANTS AND AUDITORS: A ROLE OF PERSONAL BURNOUT

AND WORK - FAMILY BALANCE

Thuộc nhóm chuyên ngành: Hệ thống thông tin kế toán

Mã sô đề tài: .39

TP Hồ Chí Minh, tháng 08/2023

1 Reasons for choosing the topic 1

2 Objectives and research questions 3

3 Object and scope of the research 4 3.1 Object of the research 4 3.2 Scope of the research 4

4 Research Methods 4

5 Meaning of research topic 5

1.1 Introduction 7 1.2 Previous studies 8 1.2.1 Research on the impact of ICTs use on ICTs demand 8 1.2.2 Research on the impact time of use on ICTs use and ICTs demand 9 1.2.3 Research on the impact of ICTs demand on outcomes of accounting and audit employees 10 1.3 Gap research 13

2.1 Introduction 16 2.2 Introduction to Information & Communication Technologies 16 2.3 Background theory 17 2.3.1 Job Demand-Resource model 17 2.3.2 D&M IS success model 18

2.4 Research concept

2.4.1 ICTs use and ICTs demand 2.4.2 Job satisfaction

2.4.3 Time of use 2.4.4 Personal burnout 2.4.5 Work - family balance 2.5 Hypothesis development and research models

2.5.1 Hypothesis development 2.5.2 Research models

CHAPTER 4: RESEARCH RESULTS AND DISCUSSION

4.1 Introduction

4.2 Descriptive statistics

4.3 Result research model

4.3.1 Reliability of the scale 4.3.2 Convergence value assessment 4.3.3 Evaluation of discriminant value 4.4 Checking the structural model

4.4.1 Testing of research hypothesis 4.4.2 Multicollinear evaluation

4.4.4 Evaluation of the impact factor f?

4.5 Discussing research results

3 EBSCO Elton B.Stephens Company

4 EFA Exploratory Factor Analysis

5 FOWH Frequency Outside Working

Hours

6 FTW Frequency To Work

7 HOC High-order component

8 HTMT Heterotrait Monotrait ratio

9 ICTs Information Communication

15 LOC Low-order component

17 PLS-SEM Partial Least Squares Structural Equation Modeling

Table 3.1: The scale 38 Table 4.1: Descriptive statistics of the research sample personal information of survey participants

Table 4.2: Reliability of the scale

Table 4.3: HTMT criteria

Table 4.4: Fornel-Larcker criterion

Table 4.6: Results of testing hypotheses

Table 4.5: Multicollinear evaluation

Table 4.7: Test results of coefficient of determination

Table 4.8: Result of impact factor f?

Table 4.9: Result of impact level f?

Figure 1.1: Research model by Farha et al (2022) 9 Figure 1.2: Research by Baumeister et al (2021) 10 Figure 1.3: Research model by Ninaus et al (2021) 11 Figure 1.4: Research model by Kao, et al (2020) 12 Figure 1.5: Research model by Hamad, et al (2021) 13 Figure 2.1: DeLone and McLean IS Success Model (DeLone & McLean, 1992) 19 Figure 2.2: DeLone and McLean updated IS success model 21 Figure 2.3: Maslow’s taxonomy of needs 22 Figure 2.1: Proposed research model 31 Figure 3.1: Systematic procedure for applying PLS-SEM (Hair et al., 2017) 35 Figure 4.1: Gender 43 Figure 4.2: Age 43 Figure 4.3: Marital Status 45 Figure 4.4: Experience 45 Figure 4.5: Academic level 46 Figure 4.6: Adjustable measurement model 48 Figure 4.7: Structure model Note: ***p < 001; *“*p < 01; *p < 05 52

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 are 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 are 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

1 Reasons for choosing the topic

Information and communication technologies (ICTs) have been the underlying technology

of economies in recent decades The spread and widespread application of telecommunications, the Internet, mobile, the development of new technologies such as the Internet of Things (IOT), cloud computing, big data science and artificial intelligence all demonstrate ICTs influence on economic activities ICTs are present in the operation of all enterprises This fact has increased concern over ICTs use leading to studies to assess the impact of ICTs on the economy in countries Especially during COVID-19, increased contact with people was difficult, and the ICTs gave staff quick access to information Thus concern about the efficiency of work among enterprise staff in general and accountants auditors, in particular, is working in an environment where Information and communication technologies (ICTs) is seen as an important driver for socio-economic development, including Viet Nam ICTs are officially viewed as the vital point for social and economic growth since 1993 through government Resolution No.49/CP of the Government on developing Information technology in Vietnam during the 1990s

Information and communication technologies play an increasingly important role in all areas of life During the COVID-19 pandemic, employees are required to work from home with assistive technology (Vang, Liu, Qian, & Parker, 2021; Carnevale & Hatak, 2020) In addition, ICTs provide significant resources that are available anywhere and anytime (Day, Paquet, Scott, & Hambley, 2012) and improves site flexibility, productivity, and efficiency there work (Cousins & Robey, 2015; Ninaus, Diehl, Terlutter, Chan, & Huang, 2015; ter Hoeven & van Zoonen, 2015) ICTs can enhance employees’ problem- solving abilities by increasing their access to information (Morgan, Morgan, & Hall, 2000) and improve employee performance by increasing employee productivity ability to communicate with others organizational members (Dewett & Jones, 2001) In particular, in

an increasingly fierce competitive environment, enterprises are required to constantly

ICTs have become important to most businesses

There have been many studies on the factors affecting the application of information technology in businesses from the perspective of business owners such as Edison et al (2012), Rogers (2016), and Wang et al (2018) Studies focusing on the influence of information technology in general on individual performance such as Goodhue et al (1995), Kositanurit et al (2006), Sun and Fricke (2009)

Under the outbreak of the Fourth Industrial Revolution, the current accounting and auditing methods have had a fundamental change thanks to the application of electronic documents, and software to collect and process data in the information environment, saving time, and effort as well as not limited by space, geographical distance There have been studies showing the relationship between ICTs and the field of accounting and auditing If accounting does not change according to the global trend in applying IC Ts then it will become an obsolete accounting profession (Asuquo et al., 2020) ICTs system and accounting system have a positive relationship (Taiwo 2016) ICTs have a significant impact on an organization's accounting system and performance (Akhor et al., 2022) Previous studies have not focused on in-depth research on employees in the field of accounting - auditing Since the advent of technology, the role of accountants has changed

a lot The work of accountants and auditors is defined as the processing of past transactions that have some effect on the future operations of an entity Due to technology capable of automating most aspects of recording can lead to changes in the work of accountants Therefore, this study is to show that ICTs affect the work efficiency of accountants and auditors and the requirements of accounting and auditing staff when enterprises apply ICTs

After researching related studies and realizing the urgency of the problem, this study was carried out to investigate the influence of ICTs on the job satisfaction of accounting and auditing employees in Vietnamese enterprises Specifically, the detailed research objectives include:

e Evaluate how ICTs use affects ICTs demand in the contexts of accounting and auditing

e Analyze if the time of use factor is a trustworthy mediator for the correlation between ICTs demand and ICTs use

e Investigate how ICTs demand affects aspects of accounting and auditing job performance such as personal burnout, work-family balance, and job satisfaction

e Discover the impact of personal burnout and work-life balance on job satisfaction After thorough research, the study identified the following questions to clarify the research problem:

Firstly, what impact does ICTs demand have on ICTs use?

Secondly, is time of use a good moderator for the relationship between ICTs demand and ICTs use?

Thirdly, how do work-life balance, personal burnout, and job satisfaction variables relate

to ICTs demand?

Finally, how do work-life balance and personal burnout influence job satisfaction?

3.1 Object of the research

Today's auditors and accountants all use Information and Communications Technology ICTs are a useful tool to help them get things done faster, but it will impact the job performance of accountants and auditors

3.2 Scope of the research

Research space: collecting a survey sample of 106 responses in Viet Nam within three months from May 2023 to July 2023

Survey subjects: accountants and auditors are working at a company in Vietnam

4 Research Methods

This research uses a quantitative method, which gives higher accuracy Quantitative data provide specific information about the magnitude, frequency, and impact of the studied factors This is useful in making decisions based on specific knowledge and evidence Moreover, quantitative data easily integrates into popular data analysis tools and software such as SPSS, R, Python, and Excel, helping you to perform powerful and intuitive analysis Therefore, this study decided to use the quantitative method instead of the qualitative method

This study summarizes papers, research articles, and research works on the subject Then, examine the data statistics gathered by the survey form

Furthermore, we used quantitative research by online model survey via Google form, with 106 valid samples predicted The quantification process will then be handled by the

diving into survey data using statistics

5 Meaning of research topic

Theoretical deliverables:

Research on the impact of ICTs on the job performance of accountants and auditors is an issue worth studying in both contexts: developed countries and developing countries Because it is very meaningful and makes important theoretical contributions Firstly, in our research, we have pro ven three basic theories: Job demand resource model, D& M IS success model, Bloom's taxonomy of needs suitable for ICTs will affect job performance Second, our study will test the research hypotheses: ICTs use affects ICTs demand, Moderation’s time of use for ICTs use and ICTs demand, ICTs demand affects personal burnout and work-family balance from which we test whether the job satisfaction of employees accounting and auditing in the environment using ICTs

In addition, compared to previous studies, this study expands and models more comprehensively on ICTs, so it will see a clearer impact on the job performance of audit accountants This is a brand new alert that explores data theories showing that making good predictions in one alert can produce good or bad outcomes predicted in the other way (Farha

& Elbanna, 2018) Therefore, research on this topic has contributed more objective and theoretical implications to build a more comprehensive and extensive model of the impact

of ICTs on accounting and auditing employee Therefore, it contributes a part to the intellectual treasure of mankind in both contexts

Practical deliverables:

In the current 4.0 era, the working trend of accountants and auditors has changed, so the current accounting and auditing methods will also increasingly change (Industry and Trade Journal, 2023) Therefore, the use of ICTs aims to meet the work needs of accountants and auditors and improve competition among businesses However, ICTs adoption and ICTs demand will have both positive and negative impacts on accounting and auditing staff

ICTs and companies providing ICTs software From the accepted hypotheses: ICTs use has

a positive impact on ICTs demand; ICTs demand has a positive impact on personal burnout; ICTs demand has a negative impact on job satisfaction; ICTs demand has a negative impact

on the work-family balance; Work-family balance has a positive impact on job satisfaction,

we can offer solutions to help businesses use ICTs in the work environment and ICTs software providers can advise ICTs software for businesses In the best way in supporting the work results of accounting and auditing staff, improving work efficiency but not affecting their lives, not making them feel exhausted and tired

Enterprises and ICTs software supplies should focus on ICTs needs such as what employees’ troubles wi th using ICTs are, expectations from ICTs and employee workload

as it will positively affect personal burnout and negative to work-family balance and job satisfaction Therefore, enterprises should organize courses and seminars on the use of ICTs

in the work environment for accounting and auditing staff Software companies should understand the working environment and workload to be able to provide software that meets the needs of accounting and auditing staff to increase their productivity but still do not make them feel stressed and still satisfied with the work

1.1 Introduction

The Heading section presents the reason for the research, the research objective, the object the scope of the research, the research method, the research results, and the layout of the thesis From the study of successful domestic and foreign studies on the relationship between ICTs and job performance, limitations in previous research were identified The content of Chapter 1 includes an over view of the study and comments on the research results

In the total research section, the composition of studies related to the following topics is presented, such as by whom, in which year? How many survey samples? Respondents? About what? Draw conclusions and opinions and identify the limitations of that study Related Research: ICTs effect on employees-related outcomes: higher education

as a context by Farha, et al (2022); The Relationship of Work-Related ICTs Use With Well-being, Incorporating the Role of Resources and Demands: A Meta-Analysis by Baumeister, et al.; Employee perceptions of information and communication technologies

in work life, perceived burnout, job satisfaction and the role of work-family balance by Ninaus et al.; and Research Linking ICTs availability demands to burnout and work-family conflict: The roles of workplace telepressure and dispositional self-regulation by Kao, et

al (2020)

We use search engines UEH library and Google Scholar, with EBSCO dataset along with search keywords including: ICTs use, effect on outcomes employees, ICTs demand, Job satisfaction, personal burnout, work family balance to Searching for studies related to the issue of ICTs affecting the work performance of accountants and auditors After we find relevant research articles before referencing the information in that study, we check the reliability of the studies by checking the ranking of the journal that publishes each article

on the website: https://www.scimagojr.com/ Finally, we aggregate high-reliability studies

to gain insights into the research topic we integrated using qualitative integration methods

1.2.1 Research on the impact of ICTs use on ICTs demand

Research by Farha et al (2022)

Research by Farha et al (2022) focuses on the ICTs needs of employees in higher education

in Qatar Conducted through the distribution of survey questionnaires and data collection from 207 individuals working in four different higher education institutions, this study aimed to explore the relationship between ICTs needs and outcomes related to each type of occupation Notably, the non-probability sampling method was used by six research assistants This is one of the few studies using PLS-SEM and PLS predict to determine heterogeneity

The study results make an important contribution to the theory, with clear evidence

of an increase in the excessive use of ICTs in the work environment Thereby causing work overloads and prolonged availability In particular, this research provides insight into the ICTs needs in this particular sector However, the application of research results to other professions may be limited by industry-specific conditions that may affect ICTs needs Therefore, it is possible to offer a potential direction for future similar studies, to explor the impact of ICTss on different professions, and to ensure the generalizability of the results

Figure 1.1: Research model by Farha et al (2022)

1.2.2 Research on the impact time of use on ICTs use and ICTs demand

This study of Baumeister et al was published in Sage Journals in 2021 Based on the JD-R model, the study synthesized and integrated existing research papers on the consequence:

of ICTs use on employees and by using structural equation modeling in a meta-analysis of

63 studies, 182 effect sizes were extracted with a total sample size of 26,295 that elucidated the relationship between ICTs use and health status employee health

This study has shown that employee ICTs use is negatively related to burnout and engagement through autonomy, availability, and work-life conflict In addition, this study brings clarity to conflicting results and highlights the importance of considering both positive and negative effects simultaneously for a comprehensive understanding of the relationship Contrary to previous studies, the present study continues to show that the duration of use and location of management, and methodological moderators can clarify the heterogeneity of previous research results

ICT-related Consequences Well-being

Demands

Ọ '

! ' : &® ` '

| * Work-life Conflict 4| 44 s.eaeeeoeoaeeeodee + * Perceived Availability ¡ '

* Time of Use

* Managerial Position

Figure 1.2: Research by Baumeister et al (2021)

1.2.3 Research on the impact of ICTs demand on outcomes of accouting and audit employees

In the research paper by Katharina Ninaus et al (2021) based on the job demands and job resources (JD-R) model, it is proposed that working conditions can be classified into 2 large categories, jobs, and work resources, thereby showing how employees pe rceive ICTs including how resources and needs affect burnout levels The study included two datasets collected before the COVID-19 pandemic from a university (n = 230) staff members and a nationally active media company (n = 200) Sample 3 has been collected during the COVID-19 pandemic and a more general sample for all employees (n = 201) Research results indicate that IT mainly has a detrimental rather than beneficial effect on burnout , work-family balance, and job satisfaction

From the qualitative survey, it can be suggested that companies and employees need to focus more on ICTs needs than on ICTs resource management Providing employees with new ICTs resources is unlikely to contribute to reducing burnout and improving work- family balance It is important for organizations to raise awareness among employees that

ICTs present additional challenges and offer solutions to them, such as handling ICTs carefully and sensibly

\ manh

work-family ty, , balance ` Hàn

[Ê30UlIC€3 /

Figure 1.3: Research model by Ninaus et al (2021)

In 2020, Kuo-Yang Kao, Nai-Wen Chi, Candice L.Thomasc, Hui-Ting Lee, and Yi-Feng Wang published a study to investigate the mediating role of remote pressure in the workplace on the relationship between ICTs availability demands and burnout and work- family conflict, as well as the moderating effects of self-regulation on these relationships

To find out the results, the research is carried out based on the effort-recovery model (Meijman & Mulder, 1998) The study's data came from an online survey, which was divided into two parts at two different times A total of 185 full-time employees participated

in these two surveys

The most obvious finding to emerge from the analysis is that telepressure mediates the relationship between ICTs availability demand and employee burnout and work-family conflict In addition, self-regulating towards the increasing direct impact of ICTs

availability demands remote pressure in the workplace and the indirect effect of ICTs availability demands on burnout and work-family conflict

Due to practical constraints, this paper cannot provide a comprehensive review of hidden limitations regarding our data collection techniques and the generalizability of current research to different cultural contexts It is also likely that important family and organizational context factors also influence how the ICTs availability demands affect

Figure 1.4: Research model by Kao, et al (2020)

The purpose of Hamad et al (2021) is to look into the role of accounting software in lowering business costs A quantitative strategy for analyzing the current study The study collected empirical data from 71 Erbil-based small and medium-sized firms (SMEs), and the data was analyzed using bivariate and factor analyses The variables cost, business size, infrastructure, government backing, management support, external environment, and perceived ease of use have all been recognized as relevant considerations in the literature

An analytical quantitative approach to the current study According to the results, there is a weak positive relationship between government and minimizing SME costs (value Beta for government = 0.083 > 0.01), a weak positive relationship between qualifications

and minimizing SME costs (value Beta for qualification = 0.400 > 0.01), and a strong positive relationship between external environment and minimizing SME costs (value Beta for external environment = 0.737 > 0.01)

Research by Ninaus, et al (2021): Data from three cross-sectional studies was gathered

by the authors They gathered data by surveys and self-reporting measures, both of which have a risk of common method bias This is why, as described in the technique section, we devoted close attention to avoiding CMB

Research by Farha, et al (2022): First, because this research was done in the HE sector,

it offers in-depth knowledge of the ICTs requirements in that industry The generalizability

of the research findings to industries with unique circumstances that could influence ICTs

demands, however, may be constrained as a result of this To ascertain whether the study's conclusions are applicable to other sectors, the model used in this study should be applied

to numerous industries.cross-sectional data were gathered Second, this study only looked

at one nation; it is advised that future research look at other nations in order to validate the findings utilizing other cultural and economic contexts Third, the model suggested in this study only takes into consideration a few variables Academic staff members may choose

to adopt more intricate models that take into account other ICTs requirements, such as how much ICTs disconnects workers or invades their privacy

Research by Kao, et al (2020): First, the study variables were all evaluated using self- report methods even though data were obtained at two separate time points As a result, there can be possible issues with common source variance The present study's generalizability to other cultural contexts might raise some questions There is evidence that there are cultural disparities in work-family expectations and values, for instance 2012 (Chandra)

Research model by Hamad, et al (2021): First, the research focuses on skilled human resources, technology adoption, worldwide accounting standards, and accounting and auditing activity enhancement Furthermore, only the agriculture sector in Vietnam focuses

on assessing the role of trained human resources, technology adoption, international standards adoption, and accounting and auditing activity improvement

CHAPTER 1 SUMMARY

In Chapter 1, the data search method is presented, and a summary of relevant domestic and foreign research papers is presented over time to see the relationship between ICTs use and the job performance of staff, based on original research by Farha, et al (2022)

This chapter also presents the difference of the topic because this study inherits and tests from the study of Farha, et al (2022) performed on employees working in many different fields and not on a specific industry group such as accounting and auditing From there, my group decided to do a topic on the impact of ICTs on the working efficiency of accountants and auditors in the specific condition that accountants and auditors work in enterprises in Vietnam that have applied ICTs With the quantitative method mainly and partly qualitative on demographics to help have more accurate views on sentences, the research will bring practical value and high reliability

The study makes hypotheses and models based on the work of Farha, et al (2022)

By inheriting and developing the model of Farha, et al (2022) along with the user's personal perspective, the study inherits and examines the following factors: ICTs Demand, Personal Burnout, Job satisfaction, Work-family balance, Time of Use modifier The team decided

to remove the variable Intention to leave because in the 4.0 era, most businesses apply ICTs

to support their work, and the decision to leave or stay at the company is also in the Job satisfaction variable of employees to the business

CHAPTER 2: LITERATURE REVIEW

2.1 Introduction

In the above section, an overview of studies including domestic and foreign was presented,

as research limitations This program will present the following sections: Theory of Resources-Requirements (JD-R), Information and communication technologies use, Information and communication technologies demand and work-related outcomes of accounting and auditing employees, Concept of ICTs use, ICTs Demand, Time of use, personal burnout, job satisfaction, and work-family balance, then develop hypotheses and build research models

2.2 Introduction to Information & Communication Technologies

ICTs is the short form of three basic terms: Information, Communication and Technology The representation of data in a meaningful way is called Information Technology used for gathering, storing, processing, and transmitting information in a variety of ways is referred

to as Information and communication technologies ICTs were defined by Okwunanso (2015) as the technology used to gather, store, process, edit, and transmit information to computer and communications systems ICTs, according to Tinio (2018), is a group of technological resources and tools used to create, disseminate, store, and manage information Additionally, it entails the gathering, examination, adjustment, retrieval, transfer, and exchange of data in various formats, including audio, visual, and audio-visual ones This entails having the ability to look for and use information on the internet, computers, radio, television, telephone, video, tape recorders, and safelites (Tinio, 2018)

2.3 Background theory

2.3.1 Job Demand-Resource model

The JD-R model was developed approximately twenty years ago to better explain burnout,

a persistent state of work-related psychological stress marked by tiredness The Job Demands Resources (JDR) model is one of the most widely used in occupational health psychology today (Demerouti, Bakker, Nachreiner, & Schaufeli, 2001) The JOR model describes the relationships that exist between work characteristics, work outcomes (such as health, wellbeing, and performance), and personal characteristics

According to Demerouti et al (2001) The JD-R model is a common paradigm for studying the engagement process, with working environments divided into two categories: demands and resources Job demands are physical or emotional stressors at work, these include: Physical workload, Time pressure, Recipient contact, Physical environment, Shift work In contrast, Job resources are physical, social, or organizational factors that can help achieve goals, and reduce stress, these include: Feedback, Rewards, Job control, Participation, Job security, Supervisor support Job resources can be external and internal The resources both internal and external are the subject of this study

The JD-R model assumes that: When job requirements are high and resources are scarce, stress and burnout are common In contrast, adequate resources can offset the effect

of high job demands, and encourage engagement and increase motivation

According to Day et al (2012), ICTs can be classified into demands and resources ICTs- related resources and demands of our framework The JD-R model is a useful background theory for this study as it allows to integrate both the advantages and disadvantages of ICTs use in the workplace

ICTs demand in the workplace is any factor that workers feel stressed or associated with some psychological, physiological cost ICTs resources have the potential to help employees do their jobs well In addition, ICTs resources are mentioned as to promote employee learning and development (Day, Scott, & Kelloway, 2010)

Therefore, we have built a model of ICTs usage and ICTs demand affecting the job performance of accountants and auditors based on the JDR model

2.3.2 D&M IS success model

The D&M success model published in 1992, is based on theory and empirical research done

by a number of researchers in the 1970s and 1980s But through the 1980s, the role of Information Systems Information has changed and advanced, and academic studies measuring the effectiveness of IS have also evolved (DeLone & McLean 2002, January)

In 1992, Delone and Mclean presented the Information System Success Model, a more integrated view of the concept of IS success, and a comprehensive classification was introduced This classification lays out six key categories of IS success - quality system, information quality, usage, user satisfaction, personal impact, and organizational impact (DeLone & McLean, 1992)

The DeLone & McLean model has provided the best fit for measuring the success

of enterprise systems (Sedera 2004), the DeLone & McLean Model has provided a set of analysis to know what to create effectively, when most businesses apply IT

The D&M model is left to measure the success of the system or other models Assessing the success of eLearning systems in Nigeria: Applying the success model of DeLone and McLean information systems (Yakubu et al., 2018), Evaluating the success of e- Government systems: Model validation success of DeLone and McLean information systems (Wang et al., 2008), Empirical evaluation of customers’ use of electronic banking systems in Nigeria (2013),

Also according to the D&M model, the quality of the software will affect the user’s attitude, bring satisfaction and thereby affect the user’s intention to use the software and accept to use the software This has also been indentified in the Model Accepted Technology Acceptance Model — TAM (Davis & et al., 1989)

The D&M model is also accepted in many fields Salim et al., 2021 based on the model Delone & Mclean (1992) also showed that system quality, information quality and service quality have a positive impact on user satisfaction in the field of education

Figure 2.1: DeLone and McLean IS Success Model (DeLone & McLean, 1992)

In the whole context, the quality of the system, information, service, user satisfaction and net benefit are variables that depend on IS success (DeLone and McLean, 2003) According to Urbach and Muller, 2012 has shown that there are now studies that use part

or all of the success model of D&M IS to evaluate the success of IS in many environments such as e-commerce systems, e-Mail, enterprise systems, intranets, knowledge management systems, learning systems, online communities, portals, web-based systems and websites The speed and direction of information and communication technology (ICT) innovation as well as organizational change, including the subject of research in the field

of information systems (IS), more and more research on experience IS innovation in other parts of the world including developing countries in Asia (Avgerou, C., 2008) They broaden the scope of IS research by addressing new topics, such as providing IT resources

to the community (Reilly and Gomez, 2001; Madon, 2005) In the study of Fuglseth et al (2014) to conceptualize stress and outcome variables in the context of IT use, the author used core variables from DeLone and McLean, 2003

In our research paper to conceptualize satisfaction and outcome variables in the context

of IT use in the work environment of accountants and auditors, we also chose to use core variables from DeLone and McLean, (2003) are: user satisfaction Gopinathan et al (2016) used DeLone and McLean's IS Success model constructs as a means of examining the work- life balance of employees, especially among IT workers in Malaysia Given the success of previous studies in applying the D&M model to the context of ICTs use, the D&M IS model

of success is therefore consistent with our study in exploring how the use of ICTs affects the satisfaction results of accountants and auditors

Quality

Figure 2.2: DeLone and McLean updated IS success model

2.3.3 Maslow’s taxonomy of needs

In Brooklyn, New York, the United States, Abraham Harold Maslow was born in 1908 Spirituality was one of the most crucial components of Maslow's humanistic philosophy According to his perspective, our spiritual lives are fundamental to who we are as people (Maslow, 1969, p 122)

In Maslow's theory, the key to encouraging individuals is realizing that they are driven

by desires that are prioritized in a hierarchy of importance Maslow's need hierarchy is the name of that framework Maslow states that before striving to meet demands at the level above, people try to fulfill needs at the level below Maslow considered that the five sets of needs-physiological, safety, social, esteem, and self-actualization-could be used in evaluating motivation In the opinion of Maslow, once we satisfy one of these five sets of needs, the other four become less significant and less motivating to us Maslow's hierarchy

of needs offers deep insights for comprehending motivation Another study was motivated

by this theory

morality, creativity spontaneity, problem solving, Lạck of prejudice,

Self-actualization acceptance of facts

friendship, family, sexual intimacy

to the next level or need These are the five levels of needs:

The physiological demands, including those for food, drink, rest, clothes, and general health, are found at the base of the pyramid

As we move up, safety comes next, comprising need for defense, emotional stability, health protection, and financial security

The "sense of belonging” and "love" are the next demand as we move up, with love involving both giving and receiving affection Maslow emphasizes the negative effects of removing a kid from a family, neighborhood, familiar group, etc in relation to the fulfilling

of this need

The fourth need is esteem: the desire for a steady high opinion of oneself, for regard for oneself, and for respect for others Needs for power, success, sufficiency, mastery, worldly confidence, independence, and freedom

Finally, the urge for self-actualization is the greatest level of demand (highest at the time of the Motivation and Personality book, 1954) If one is not doing what they are uniquely suited for, they become unhappy and restless “What humans can be, they must

be The more satisfied, the healthier we are” (Maslow, 1954, p 10)

In fact, we can see that managerial level employees frequently make the decision to leave their positions What's the issue? Does he not feel satisfied with his wages and benefits? It turns out that monetary rewards are not always appropriate to influence how people behave inside a company Of all the signs given, it appears that businesses that focus

on enhancing workers’ financial performance do not achieve the desired outcomes Money may be a very effective motivator, but its usage must take each employee's perception of worth into account A person's perception of money as a performance motivator may change over time and under certain circumstances People at this level require additional challenges that can help them discover their potential and abilities, not more money Therefore, understanding the needs and psychology of employees is an important factor to improve work performance

2.4 Research concept

2.4.1 ICTs use and ICTs demand

ICTs use makes it easier for employers to access subordinates and workers to get to work quickly, resulting in heavier workloads (Rubin and Brody, 2005) ICTs use in the work environment has become an important and indispensable element in modern businesses anc organizations Moreover, ICTs have accelerated progress and enhanced work efficiency, helping to improve workflows, increase productivity and reliability Others argue that ICTs use aims to connect with workload and time pressure in both work and non-work environments (Chesley, 2010) However, it needs to be done with caution and proactively

to ensure positive results Avoid negative effects, such as excessive work pressure and disruption of work and life, as well as protect personal information and data security ICTs demand refers to any aspect or process that involves some form of storage or handling

of workplace technology or equipment and has the potential to cause stress for workers (Day et al., 2010, p 324) To date, researchers have examined the impact of ICTs demand

on employee-related outcomes using different factors of ICTs demand Such as time spent

in ICTs (Day et al., 2019), overload and intensification related to ICTs (Chesley, 2010), workers’ work related to technology after-hours jobs (Butts et al., 2015), ICTs intensive needs (Chesley, 2014), and ICTs related troubles (Kao et al., 2020) Therefore, the increasing demand for information technology also means facing challenges related to time management, information security, ensuring privacy, and limiting the negative impact of technology on the health and lives of users

2.4.2 Job satisfaction

Job satisfaction has been used to describe a state and emotional satisfaction that an individual experiences as a result of self-assessment of work and professional life (Locke, 1976) Factors that can affect job satisfaction are salary, respect, colleagues, working environment, company administrative and so on This is something that cannot be ignored

to build a business with sustainable development This term has been widely studied by previous researchers, including: (P.B.Sianipar, 2019), (Pangkey, Irfana, & Irsan, 2019), (Kurniawan, 2020), (Lantu & Irfana, 2019), (Andrian et al., 2021) In this study, we carefully analyze this concept with the effects of ICTs, psychological factors that can affect satisfaction in stressful jobs such as accounting and auditing

2.4.3 Time of use

Time of ICTs use is the use of work-related during work hours and after working hours related to work during versus after work According to Bakker & Demerouti, 2014 JD-R model, job and resource needs are context and situation-specific The conflicting consequences of ICTs use therefore show different effects according to the context or situation, as different evidence often suggests complementary effects Impact of fake results Important situational factors are mentioned implicitly or explicitly in many cases It's called ICTs usage time

2.4.4 Personal burnout

Historically, the term burnout appeared for the first time in the novel named "A Burnt-Out Case" Later, the term was introduced in the psychological sphere by Freudenberge and he described burnout as a state of exhaustion and frustration because of a professional activity that fails to meet expectations In this study, burnout is defined as a related - work mental health problem that affects performance, behavior toward work, peers and clients Especially in the technology context, how accounting and auditing employees respond when using ICTs frequently to accomplish their mission at the office or off-work time 2.4.5 Work - family balance

The term "work-family balance” is frequently used, yet most authors treat it as though its meaning is obvious In other words, it would be difficult to locate a clear definition of the term "work-family balance” or an explanation of what it means for work and family obligations to be "in balance.” Work-family balance conjures up for many authors the hazy

idea that work and family life are somehow synchronized or harmonious However, a close study of the empirical evidence points to two clearer definitions of work-family balance The first and most frequently accepted definition of work-family balance is the absence of conflict or interference between work and family roles

The prevalence, determinants, and effects of work-family conflict (also known as work- family interference, work-family tension, and negative work-family spillover) have been extensively studied in the literature, as will be discussed later The description of work- family conflict that is most frequently referenced describes it as a type of interrole conflict

in which the role constraints from the work and family domains are, in some ways, contradictory In other words, taking on the work (family) role makes playing the family (work) role more challenging (1985, p 77; Greenhaus & Beutell)

2.5 Hypothesis development and research models

2.5.1 Hypothesis development

ICTs demand and ICT use

Greater ICTs use in the workplace can result in greater ICTs demand, which can have a detrimental influence on employees’ work experiences, resulting in extra problems for employees, most of which are related to their health and well-being (Day, 2010)

ICTs demand is best described as any aspect of a work process that involves a storing, sending, or processing technology or device that has the ability to make employees feel stressed out (Day, 2010)

ICTs demand is a multidimensional construct based on the eight domains of ICTs bother, information overload, availability, workload, control over technology, expectations for continual learning, communication skills, and staff monitoring According to the experts, these dimensions were identified and organized based on a rigorous analysis of the prior literature (Cho, 2020)

As a result of the usage of ICTs, there may be a need for employees to reply right away, even outside of regular business hours or when they are not physically present at their place of employment This is reflected in the concept of availability ICTs hassles are described as persistent demands made on a person Finally, because of the rising usage of ICTs, overload is associated with excessive work (Day, 2010)

As a result, we provide the following hypothesis:

H1: ICTs use are positively correlated with ICTs demand

Time of use, ICTs use and ICTs demand

Baumeister (2021) indicated time of use as moderator, suggesting that negative impacts on employees will increase if time is spent using ICTs after working hours This study also found a strong influence of time of ICTs use (during work hours and during non work hours) on the relationship between ICTs use and ICTs demand (availability) Some studies

by Ter Hoeven et al., 2016; valve Zoonen et al., 2017 look at process use working hours focus on communication challenges among employees In addition, research looking at overtime use focuses on challenges related to boundary management (Boswell & Olson- Buchanan, 2007) The harmful relationship of ICTs use will become stronger with regular use of ICTs after working hours (Boswell & Olson-Buchanan, 2007)

In summary, our study suggests that time of use has a moderating effect on the relationship between IT use and ICTs demand Harmful relationships are stronger when ICTs are used outside of business hours and beneficial relationships are weaker when IT is used outside of business hours

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

ICTs demand and personal burnout

One of the impacts of ICTs on employees can be personal burnout in the workplace Burnout is defined by WHO as a syndrome caused by long-term stress that causes the body

to lose energy due to lack of good control in the workplace such as being under pressure, being overloaded for a long time, feeling depressed, losing interest in work and cannot meet the expectations of their superiors In the age of technology, most companies use ICTs to help improve employee performance (Eun-Jung Ko, A-Hyun Kim, & Sang-Soo Kim, 2021) But, this combination of media and telecommunications increases workload, research (N Chesley, 2009) indicates that the frequency of use of computers, email, and mobile phones positively affects increased workload and faster pace of life Rather, increasing employee workload leads to increased job burnout (Ziaei, Yarmohammadi, Moradi, & Khandan, 2015) Research (Ninaus, Diehl, & Terlutter, 2021) facts performed

on three sample sets: staff of a university, a media company prior to COVID, and all employees during COVID showed that higher levels of ICTs demand are felt to lead to greater levels of burnout Accordingly, we hypothesize the following:

H3: ICTs demand are positively correlated with personal burnout

ICTs demand and job satisfaction

Job satisfaction refers to a positive emotional state stemming from the assessment of one’s job or job experience and is a crucial factor in an employee’s life (Alegre et al., 2016).A variety of factors that explain why some employees show more job satisfaction than others have been thoroughly examined in previous research In instance, earlier research (Mafini and Dlodlo, 2014; Taylor and Westover, 2011; Hamad and Al-Kwifi, 2015) has highlighted the importance of numerous vital indicators of job satisfaction, such as intrinsic and extrinsic motivators, work structure and practices, and workplace relationships

Job dissatisfaction with one's employment may result from growing ICTs demand Day et al (2012) stated convincing proof that more ICTs demands might result in more inconveniences, which could make employees less happy about using ICTs Chesley (2014)

reported that frequent ICT use results in work overload Ali and Farooqi (2014) realized a negative correlation between work overload and job satisfaction In this age of technology- driven connection, the boundaries between work and life have been fundamentally blurred Therefore, the employee's behaviors and attitudes can be negative towards work:

H4: ICTs demand are significantly negatively correlated with job satisfaction ICTs demands and work-family balance

ICTs demands have an important role in supporting and improving work-life balance According to research by Clark (2011), the author defines satisfaction in the workplace and their home with less conflict as a work-family balance This has been identified as an important prerequisite for employees’ emotional well-being (Alegre, Mas-Machuca, & Berbegal-Mirabent, 2016) The development of Information and communication technologies increases the challenge for each individual who needs to balance work and family (McCloskey, 2018) Taking advantage of gadgets and technology applications maintains satisfaction and happiness in daily life Furthermore, balancing family responsibilities and the demands of work is essential for organizations and individuals (Karkoulian, Srour, & Sinan, 2016) However, use technology thoughtfully, avoid abuse, and make sure to focus on the most important values in people's lives Research in this area has shown that work-family conflicts are related to the need to use technology outside of work hours (Schieman & Young, 2013; van Zoonen, Verhoeven, & Vliegenthart, 2016; McCloskey, 2018)

H5: ICTs demands are significantly negative correlated work-family balance

Personal Burnout and Job satisfaction

Personal burnout has a significant impact on job satisfaction, meaning that there is a good relationship between these two variables (Khamisa, Oldenburg, Peltzer, & llic, 2015) Specifically, at work, even with high support and outstanding employee achievements,

personal burnout still leads to overall job dissatisfaction as evidenced in Koeske & Koeske's research (1993) Research by Ninaus et al (2021) has demonstrated that personal burnout

of ICTs use also reduces job satisfaction

Based on previous research, | propose the hypothesis that an accountant's burnout has a significant impact on their job satisfaction This hypothesis is very important to understand when using ICTs what makes them exhausted and leads to their job satisfaction

in order to propose solutions to reduce burnout when using ICTs at work so that accountants and auditors feel more satisfied with their jobs:

H6: Personal Burnout are significantly negatively correlated with job satisfaction Work - family balance and Job satisfaction

Work-life balance has become a phenomenon that any business or office worker cares about This concept has been around for a long time and has been defined in several ways For example, Clark (2000) considers work-life balance as the degree of satisfaction that individuals feel when they can function at work and home with minimal role conflict According to Delecta (2011), work-life balance is defined as an individual's ability to accomplish their work and family commitments, as well as other non-work responsibilities This has a significant impact on employee emotional outcomes and mental health Especially when it comes to job satisfaction, we can understand the way of Alegre et al.,

2016 that Job satisfaction refers to the positive emotional state derived from job evaluation

or work experience and is an essential factor in the employee's life

A research paper titled Relationship between work-life balance and job satisfaction: the regulatory role of Training and Development and work environment indicates that work-life balance work and life are positively related to job satisfaction Another study on the changing factors during the COVID-19 pandemic affecting organizational performance also found that Work-Life Balance has a statistically significant positive impact on job satisfaction

H7: Work-family balance is significantly positively correlated with job satisfaction 2.5.2 Research models

We based on the original model of the study Allam et al (2021), the research hypotheses developed above and the situation in Vietnam to build our model to see the influence of ICTs on the work results of accountants and auditors

⁄ / Personal

CHAPTER 2 SUMMARY

The Chapter presents the theory of Resources - Requirements (JD-R), concepts, and scales The purpose is to measure the work performance of accountants and auditors in IT applications Test and measure this information through variables: (1) ICTs demand (2) Personal Burnout, (3) Job satisfaction, (4) Work-family balance, and moderator Time of

use

Inheriting and testing the research model of Farha et al (2022), the group built 7 hypotheses Research is argued and the research model is built based on actual working conditions in Vietnam