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Since the emergence of the Internet in the twentieth century and the rapid growth of different types of information technologies (IT), our lives, either personal or professional, have become digitised. Adoption and diffusion of IT enhance individuals and organisational performance, yet scholars discovered a dual nature of IT in which IT usage may have negative aspects too. First, the inability to cope with IT in a healthy manner creates stress in users, termed technostress. Second, digitisation and adoption of new technologies (e.g. IoT and multi-cloud environments) have increased vulnerabilities to information security (InfoSec) threats. Although organisations utilise counteraction strategies (e.g., security systems, security policies), end-users remain the top source of security incidents. Existing behavioural research has approached technostress and InfoSec independently. However, it is not clear how technology-stressors influence employees’ security-related behaviours. This chapter reviews the interaction effect of these concepts in detail by proposing a conceptual model that explains that technostress is the main reason for employees’ non-compliance with security policies in which users with high-level perceptions of technostress are more likely to violate InfoSec policies. Counteraction strategies to mitigate technostress and security threats are also discussed.

The objective of this study is to investigate how country risk, different political actions from the government and bureaucratic behavior influence the activities in industry supply chains (SCs) in emerging markets. The main objective of this study is to investigate the influence of these external stakeholders’ elements to the demand-side and supply-side drivers and barriers for improving competitiveness of Ready-Made Garment (RMG) industry in the way of analyzing supply chain. Considering the phenomenon of recent change in the RMG business environment and the competitiveness issues this study uses the principles of stakeholder and resource dependence theory and aims to find out some factors which influence to make an efficient supply chain for improving competitiveness. The RMG industry of Bangladesh is the case application of this study. Following a positivist paradigm, this study adopts a two phase sequential mixed-method research design consisting of qualitative and quantitative approaches. A tentative research model is developed first based on extensive literature review. Qualitative field study is then carried out to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. A survey is carried out with sample of top and middle level executives of different garment companies of Dhaka city in Bangladesh and the collected quantitative data are analyzed by partial least square-based structural equation modeling. The findings support eight hypotheses. From the analysis the external stakeholders’ elements like bureaucratic behavior and country risk have significant influence to the barriers. From the internal stakeholders’ point of view the manufacturers’ and buyers’ drivers have significant influence on the competitiveness. Therefore, stakeholders need to take proper action to reduce the barriers and increase the drivers, as the drivers have positive influence to improve competitiveness.

This study has both theoretical and practical contributions. This study represents an important contribution to the theory by integrating two theoretical perceptions to identify factors of the RMG industry’s SC that affect the competitiveness of the RMG industry. This research study contributes to the understanding of both external and internal stakeholders of national and international perspectives in the RMG (textile and clothing) business. It combines the insights of stakeholder and resource dependence theories along with the concept of the SC in improving effectiveness. In a practical sense, this study certainly contributes to the Bangladeshi RMG industry. In accordance with the desire of the RMG manufacturers, the research has shown that some influential constructs of the RMG industry’s SC affect the competitiveness of the RMG industry. The outcome of the study is useful for various stakeholders of the Bangladeshi RMG industry sector ranging from the government to various private organizations. The applications of this study are extendable through further adaptation in other industries and various geographic contexts.

In highly digitalised countries such as Denmark, statistics show that one out of four employees has experienced high levels of stress. However, despite ample research evidence on the presence of technostress, the knowledge on this phenomenon is not yet part of the material and guidelines from official authorities. Previous research on technostress provides quantitative psychological and neurophysiological perspectives on technostress, focussing on the individual, the technology or the technological environment. The authors see this as a limited approach, as it leaves out the social environment in which technostress arises. The authors aim to expose the sociological mechanisms that contribute to technostress by using the sociological lens of obligation. The authors ask: ‘What is the knowledge that the sociological lens of obligation can bring to the theoretical understanding of technostress?’ To answer our research question, the authors employ an embedded case study in Denmark by looking into the existing political material and interviews with 14 employees across 6 organisations. The authors find that stress in practice is mostly addressed from a response perspective, which points to the individual. This view is inherent in how the individuals take responsibility for the technostress they experience. Another critical finding from our data is that technostress is socially constructed. The authors contribute to theory by using a new-to-IS theory and a qualitative approach to technostress research, which allows us to uncover how the social construction of obligation impacts the individual employee. Our theoretical contributions point to a need for practice to move in the direction of seeing technostress as a societal, rather than solely individual, responsibility.

Drawing on the job demands-resources and IS literatures, the purpose of this paper is to identify organizational factors that mitigate technostress in the HR department; and to evaluate how technostress and techno-insecurity affect technology’s impact on job satisfaction.

This research draws on a web-based survey of 169 US and Canadian firms targeting HR executives as key informants. An HR-context-specific, technostress model was tested with structural equation modeling. Exploratory factor analysis evaluated the structural properties of all multi-item scales and supported their usage. Moderated regression analysis further assessed whether the age and scope of technology portfolios affected certain relationships.

As predicted, department work stress was less likely to increase when there was HR technology (HRT) governance involvement and top management support for this class of technologies. Heightened techno-insecurity had the opposite effect, another anticipated outcome. HR’s IT-knowledge actually increased technostress, a counterintuitive result. In turn, HRTs were less likely to improve job satisfaction when technostress and techno-insecurity were high. Top management HRT support and an HR innovation climate better enabled portfolios to enhance satisfaction. Moderating influences were detected as well. As hypothesized, techno-insecurity had a stronger negative effect on job-satisfaction impact for younger portfolios, while innovation climate had a weaker relationship with techno-insecurity where portfolios were limited in scope.

External validity would be strengthened by not only increasing sample sizes for the USA and Canada, but also targeting more nations for data collection. In addition, incorporating more user-oriented constructs in the present model (e.g. group potency, collective efficacy) may enhance its explanatory power.

These findings underscore the need to consider HR-staff attitudes in technology rollouts. To the extent HR technologies generate technostress, they at a minimum are impediments to department satisfaction, which may have important ramifications for usage and service. The results further establish that initiatives can be taken to offset this problem, both in terms of the ways portfolios are internally supported and how they are managed.

This is the first study to formally assess how collective work-attitudes in the HR department are affected by HR technologies. Prior research has focused on user-reactions to HRT features or their wider influence on stakeholder perceptions. It is also the first investigation to empirically test potential technostress inhibitors in HR settings.

Online labour markets (OLMs) have recently become a widespread phenomenon of digital work. While the implications of OLMs on worker well-being are hotly debated, little empirical research examines the impact of such work on individuals. The highly competitive and fast-paced nature of OLMs compels workers to multitask and to perform intense technology-enabled work, which can potentially enhance technostress. This paper examines the antecedents and well-being consequences of technostress arising from work in OLMs.

The authors draw from person–environment fit theory and job characteristics theory and test a research model of the antecedents and consequences of worker technostress in OLMs. Data were gathered from 366 workers in a popular OLM through a large-scale online survey. Structural equation modelling was used to evaluate the research model.

The findings extend existing research by validating the relationships between specific OLM characteristics and strain. Contrary to previous literature, the results indicate a link between technology complexity and work overload in OLMs. Furthermore, in OLMs, feedback is positively associated with work overload and job insecurity, while strain directly influences workers' negative affective well-being and discontinuous intention.

This study contributes to technostress literature by developing and testing a research model relevant to a new form of work conducted through OLMs. The authors expand the current research on technostress by integrating job characteristics as new antecedents to technostress and demonstrating its impact on different types of subjective well-being and discontinuous intention. In addition, while examining the impact of technostressors on outcomes, the authors consider their impact at the individual level (disaggregated approach) to capture the subtlety involved in understanding technostressors' unique relationships with outcomes.

Nowadays, technostress is a common problem for many organisations. The purpose of this research is to investigate the underlying mechanisms under which enterprise social networks (ESNs) leads to technostress and their consequences.

The authors collected data from 242 employees working in research and development (R&D) centres in India and analysed the data using partial least squares structural equation modelling (PLS-SEM).

The findings of the study contribute to the growing body of knowledge in “dark side of social media research” by researching the phenomenon of higher use of ESNs in organisations and the consequences while theoretically delineating the effect of social, hedonic and cognitive use of ESNs in organisations on technostress, thus extending prior research on adverse impact of social media and technostress research. The results revealed that both ESNs’ need and technostress is adversely related to mental health, performance and greater turnover intention, and perceived organisation support (POS) played a moderating role in this relationship such that with higher POS, employee turnover intention reduces. By uncovering the role of POS as a potential moderator, the findings provide empirical evidence for POS and technostress in organisations, thus offering practical implications for the ESNs strategists, managers and practitioners to develop ESNs’ usage policies to avoid adverse outcomes of technostress in organisations.

This research advances theoretical understanding of the relationship between ESNs, technostress, mental health, performance and turnover” intention while contributing extensively to the technostress literature and to the scholarship of ESNs. In addition, by uncovering the role of perceived organisational support as a potential moderator, this study contributes to the existing literature on POS.

The empirically tested model delivered by this research will enable organisations to understand different excessive usage patterns of ESNs at work, which contribute to negative outcomes for organisations and employees. The findings support the maintenance of social life at work affecting better employee mental health, and the application of cognitive use of ESNs can reduce technostress. Hence, organisational strategies should implement employee policies and interventions that facilitate better work–social life and well-being, simultaneously encouraging usage of ESNs largely for work-related information transmission and sharing within the organisations.

This study constructed a moderated-mediation model by introducing the potential mediating effect of technostress, mental health and performance and the moderating effect of POS to reveal the mechanism through which ESNs related to technostress, mental health, performance and turnover intention in the Indian context.

This study aims to examine a common failure in knowledge sharing, called disengagement from knowledge sharing (DKS), and investigates how technostress may contribute to this unintentional withholding of knowledge for knowledge workers. The authors apply the Job Demands-Resources (JD-R) model to explain the dual path of technostress creators and inhibitors on DKS via burnout and job engagement. The authors also examine how the pandemic and the changes in remote work and information and communication technology (ICT)-related stress may have impacted DKS.

Using a time-lag survey, two independent samples of knowledge workers who use information and communication technologies for their jobs were surveyed during early 2020 and mid-2021. Analyses were completed with partial least squares-structural equation modelling.

Technostress (via the JD-R model) explained DKS. Technostress creators were positively associated with burnout, which was in turn positively related to DKS. Technostress inhibitors were positively associated with job engagement, which in turn was also positively related to disengagement to knowledge sharing. Technostress inhibitors were negatively associated with burnout. Results from the multigroup analysis indicated that technostress inhibitors had a stronger relationship with engagement pre-pandemic than mid-pandemic.

This research addresses a more common source of knowledge sharing failures and illustrates how ICTs may impact this DKS via burnout and job engagement. In addition, this research captures a change in relationships associated with the pandemic.

To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design.

The structured literature search covered papers about 15 different cost management methods published in 40 journals in the period 1990–2013.

The search yielded a sample of 113 different papers. Many contained information about more than one method, and this yielded 149 references to specific methods. The number of references varied strongly per cost management method and per journal. Target costing has received by far the most attention in the publications in our sample; modular design, component commonality, and life cycle costing were ranked second and joint third. Most references were published in Management Science; Management Accounting Research; and Accounting, Organizations and Society. The results were strongly influenced by Management Science and Decision Science, because cost management methods with an engineering background were published above average in these two journals (design for manufacturing, component commonality, modular design, and product platforms) while other topics were published below average in these two journals.

The scope of this review is accounting research. Future work could review the research on cost management methods in new product development published outside accounting.

The paper centers on methods for cost management, which complements reviews that focused on theoretical constructs of management accounting information and its use.

The purpose of this study is to assess (a) the relationship between internal and external IS integration and their respective impacts on internal and external cost management strategies, (b) the relationship between internal and external cost management strategies, and (c) the effects of internal and external cost management strategies on profitability, controlling for firm size. Furthermore, this study investigates whether internal and external IS integrations produce direct significant effects on firm profitability or whether these relationships are established through cost management strategies.

The study uses survey data from a cross-section of 241 U.S. manufacturing firms. Data were analyzed using structural equation modeling.

The results indicate that neither internal IS integration nor external IS integration has a direct significant impact on firm profitability. Rather, internal cost management strategy fully mediates the relationship between internal IS integration and profitability; similarly, the relationship between external IS integration and profitability is fully mediated through external cost management strategy. The results provide evidence that firms seeking profitability solely by investing in IS integration may not necessarily realize enhanced profitability; the firms must focus their attention on intervening processes, such as business strategy, in order to determine the profitability derived from IS integration.

As far as it can be ascertained, this study is the first to explore the impact of internal and external IS integration on firm profitability within the context of internal and external cost management strategies.

The chapter investigates the relationship between environmental management practices (EMPs) and financial performance (FP).

The study is based on a sample of 187 SMEs and uses data on six EMPs (energy, water, waste, material, emissions, and biodiversity) collected through a self-administered questionnaire from owner-managers of SMEs. Ordinary least squares regression is employed to model the hypothesized paths.

The results suggest a positive and significant relationship between EMPs (energy, water, and material) and FP. There is also a significant positive relationship between an aggregate EMP measure and FP. However, other EMPs (waste, emissions, and biodiversity) are not significantly associated with FP. Overall, these results provide empirical support to the mostly normative suggestion that the conflicting results on the environmental management and financial performance relationship are partly due to the EMP measure used.

The study is based on cross-sectional data, and therefore, it is impossible to determine any changes over time. Longitudinal studies could help confirm the relationship between EMP and FP over a longer period. From a policy perspective, this results mean that the Ghanaian EPA must monitor more closely for violations of laws and regulations relating to waste, emissions, and biodiversity since SMEs do not have incentives to manage these impacts without commensurate return.

The study contributes by documenting evidence of the relationship between multiple measures of EMP and FP. This unlike most existing studies has enabled us to report evidence of how each EMP measure affects FP differently and where win–win opportunities are for SMEs. Thus, the win–win opportunities are associated with some EMP measures but not all.