The plight of digitalization: Technostress and accountants’ professional identity

This paper explores the relationship between digitalization (DIG) and the professional identity (PI) of accountants through a moderated mediation model. Specifically, it examines the role of transformative learning (TL) as a mediator between DIG and PI and technostress (TS) as a moderator of the TL-PI relationship. Using time-lagged data collected from professional accountants, the study confirms that most of the hypothesized associations are supported, demonstrating that digitalization enhances accountants’ PI, with transformative learning mediating this link. Additionally, technostress positively moderates the relationship between TL and PI. The research offers significant implications for organizations undergoing digital transformation, highlighting the importance of investing in digital tools and fostering supportive learning environments to enhance the professional identity of accountants. It also underscores the need to manage technostress, which, when balanced, can facilitate professional growth. This study contributes to the accounting information systems literature by exploring how technological advancements and human factors, such as learning processes and stress, influence the accounting profession, offering novel insights for future research and practice.