This research aims to identify the antecedents that drive an employee to commit Internet abuses at the workplace. Drawing on literatures in criminology, this present study developed a theoretical model based on neutralization techniques and rational choice theory. The model was validated using survey data from 428 employees. Our results indicate that neutralization techniques significantly influence employees’ Internet abuse intentions except denial of responsibility. The cost-benefits analysis of perceived security risks and perceived benefits are also found to play an important role in affecting Internet abuse intentions while the risks of perceived formal sanctions have no significant effect. We then discuss key implications of our findings for research and practice.
Li, Wenli and Cheng, Lijiao, "Effects of Neutralization Techniques and Rational Choice Theory on Internet Abuse in the Workplace" (2013). PACIS 2013 Proceedings. 169.