Abstract
Previous research has highlighted various sources of stress that accountants face in their work environment, such as excessive workloads, performance evaluations, and role ambiguity or conflict. This study focuses on a specific type of work-related stress experienced by accountants: information security policy (ISP) stress. While a strong ISP can help prevent information security-related fraud within an organization, the need to comply with these policies adds extra pressure to accountants who are already under considerable stress. This added ISP stress may increase the likelihood of accountants intentionally violating the policy. The study examines how accountants cope with the intention to violate ISPs under such pressure. Specifically, it explores two rationalization mechanisms—displacement of responsibility and diffusion of responsibility—and considers how perceived organizational distributive and procedural justice of the ISP can influence accountants’ intention to violate these policies.
Recommended Citation
Jiang, Randi, "Examining Accounting Employees Information Security Policy Stress: Insights from the Justice and Responsibility Rationalization" (2024). WISP 2024 Proceedings. 11.
https://aisel.aisnet.org/wisp2024/11
