Document Type
Conference Proceeding
Publisher
Elsevier
Editor(s)
M.B.M. BINTI MORAD
Faculty
Faculty of Business and Law
School
School of Business and Law
RAS ID
20224
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
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
Comments
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. Available here.