How System Complexity and Organizational Culture Affect AIS Misuse

被引：2

作者：

Roni, Mohd Saiyidi Mokhtar Mat ^{[1
]}

Ahmad, Mohamad Azmi Nias ^{[2
]}

Djajadikerta, Hadrian ^{[3
]}

机构：

[1] Univ Teknol MARA Melaka, Fac Accountancy, Malacca, Malaysia

[2] Univ Teknol MARA Pahang, Fac Accountancy, Bandar Pusat Jengka, Pahang, Malaysia

[3] Edith Cowan Univ, Faculy Business & Law, Joondalup, WA, Australia

来源：

7TH INTERNATIONAL CONFERENCE ON FINANCIAL CRIMINOLOGY 2015, 7TH ICFC 2015 | 2015年 / 28卷

关键词：

moderator; theory of planned behavior; partial least square (PLS); organizational culture; complexity; STRUCTURAL EQUATION MODELS; BEHAVIOR; EFFICACY;

D O I：

10.1016/S2212-5671(15)01108-9

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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. Crown Copyright (C) 2015 Published by Elsevier B.V.

引用

页码：254 / 259

页数：6

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