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How System Complexity And Organizational Culture Affect Ais Misuse, Mohd Saiyidi Mokhtar Mat Roni, Mohamad Azmi Nias Ahmad, Hadrian Djajadikerta
How System Complexity And Organizational Culture Affect Ais Misuse, Mohd Saiyidi Mokhtar Mat Roni, Mohamad Azmi Nias Ahmad, Hadrian Djajadikerta
Research outputs 2014 to 2021
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. …