A persistent threat to the security of information systems is that of malicious insiders. These insiders, who by definition are trusted, are a major concern for organizations because of their ability to misuse access privileges, steal intellectual property, and commit fraud. The recent high-profile cases of Private Manning and Edward Snowden have further raised organizations’ concerns of the insider threat. Consequently, it is important to identify ways to reduce insiders’ abuse of information systems.

Previous research has shown the potential of perceived accountability within systems to reduce access policy violations, one common form of insider abuse (Vance et al. 2013). This research expands on this previous effort by showing how the constructs of moral intensity and impulsivity moderate the influence of accountability mechanisms on access policy violations.