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Article

Measuring Technostress in Corporate Culture: Insights from the 10-K Annual Reports

1
Accounting Department, Faculty of Commerce, Tanta University, Said Street, Tanta, Gharbeya 31521, Egypt
2
Accounting Department, College of Business Administration, California State Polytechnic University, Pomona, 3801 West Temple Avenue, Pomona, CA 91768, USA
*
Author to whom correspondence should be addressed.
J. Risk Financ. Manag. 2026, 19(2), 150; https://doi.org/10.3390/jrfm19020150
Submission received: 5 January 2026 / Revised: 5 February 2026 / Accepted: 10 February 2026 / Published: 15 February 2026
(This article belongs to the Special Issue Shaping the Future of Accounting)

Abstract

This study introduces an innovative approach for quantifying the technostress phenomenon, drawing on textual narratives from the firm’s annual report. Based on a dataset covering the Standard and Poor’s 500 (S&P 500) index firms, we analyze 2532 10-K annual reports and highlight the key contributors of technostress across six different dimensions of technostress using a combined score. A major advantage of the new six-dimensional scoring framework is that it offers a set of objective metric proxies to capture technostress without bias, utilizing a refined list of 42 key clues derived through factor analysis. Also, it adopts natural language processing, revealing hidden patterns and anomalies that indicate technostress. We further validate this framework by applying fixed-effect regression models to examine the impact of technostress on productivity. The main results imply that the four technostress dimensions presented in techno-risks, insecurity, uncertainty, and invasion negatively impact firms’ productivity. This framework offers practical implications for firms, allowing them to generate a rich profile concerning the degree of technostress associated with existing practices, highlighting the crucial need for advanced interventions, facilitating comparisons with other firms from the same or different industries, as well as cross-country comparisons.
Keywords: technostress; content analysis; textual narratives; annual reports; six-dimensional scoring framework technostress; content analysis; textual narratives; annual reports; six-dimensional scoring framework

Share and Cite

MDPI and ACS Style

Eltamboly, N.; Farag, M.; Gomaa, M.; Abdallah, M. Measuring Technostress in Corporate Culture: Insights from the 10-K Annual Reports. J. Risk Financ. Manag. 2026, 19, 150. https://doi.org/10.3390/jrfm19020150

AMA Style

Eltamboly N, Farag M, Gomaa M, Abdallah M. Measuring Technostress in Corporate Culture: Insights from the 10-K Annual Reports. Journal of Risk and Financial Management. 2026; 19(2):150. https://doi.org/10.3390/jrfm19020150

Chicago/Turabian Style

Eltamboly, Nayera, Magdy Farag, Mohamed Gomaa, and Maysa Abdallah. 2026. "Measuring Technostress in Corporate Culture: Insights from the 10-K Annual Reports" Journal of Risk and Financial Management 19, no. 2: 150. https://doi.org/10.3390/jrfm19020150

APA Style

Eltamboly, N., Farag, M., Gomaa, M., & Abdallah, M. (2026). Measuring Technostress in Corporate Culture: Insights from the 10-K Annual Reports. Journal of Risk and Financial Management, 19(2), 150. https://doi.org/10.3390/jrfm19020150

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