Document Type

Conference Proceeding

Publisher

Elsevier

Editor(s)

M.B.M. BINTI MORAD

Faculty

Faculty of Business and Law

RAS ID

20224

Comments

Originally published as: Roni, M., Ahmad, M., & Djajadikerta, H. (2015). How system complexity and organizational culture affect AIS misuse. In 7th International Conference on Financial Criminology, Procedia Economics and Finance, 28, pp. 254-259. Original paper available here.

Abstract

The demands for more studies on precarious practices in the AIS environment indicate that employees pose greater threats than outsiders. Addressing internally-bred security pandemonium with external-threat-oriented solutions further complicates the matter. The real issue is obscured rather than solved. Based on theory of planned behaviour (TPB), organisational culture and complexity of an accounting information system (AIS) were introduced to see how these factors affect employees’ mal-intention when working with an organisation AIS. Using partial-least-square structural equation modelling (PLS-SEM) approach, it was found that culture and complexity acting as pure moderating variables affecting certain forms of predictor-criterion relationship in TPB model. Within the context of this study, the results explain how culture and system complexity induce or reduce the predictors’ effects on intention to misbehave.

DOI

10.1016/S2212-5671(15)01108-9

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

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