Motivating Accounting Information Systems Security Policy Compliance: Insight from the Protection Motivation Theory and the Theory of Reasoned Action

DOI

10.2991/978-94-6463-150-0_23How to use a DOI?

Keywords

Threat Appraisal; Coping Appraisal; Attitude; Subjective Norms; Intention; And Compliance Behavior

Abstract

This study aims to explore the factors that motivate individuals to comply with accounting information systems security policies (AISSP) in Vietnam based on the Protection Motivation Theory (PMT) and the Theory of Reasoned Action (TRA). The survey method was acquired for doing the study. Our findings were interpreted based on the data collected from 226 accountants in Vietnam through a self-administrated questionnaire. The psychometric properties of the theoretical model and proposed hypotheses were assessed by the PLS-SEM technique on SmartPLS 3.2.7. The results show that the PMT and TRA model performs well in Vietnam, with a 58.1% variance in behavior to comply with the AISSP explained by the model. Direct/ indirect positive impacts on AISSP compliance behavior may have resulted from the coping appraisal, attitude to comply with AISSP, and subjective norms. This study recommends that management can boost employees’ AISSP compliance behavior by instituting regular IS security awareness sessions, campaigns, and training. In addition, management might encourage employees to acquire the skills and knowledge required to secure the IS assets of the firm. The findings from this study contribute to a better understanding of the mechanism of establishing and enhancing the employees’ AISSP compliance behavior in particular, as well as ISSP compliance behavior in general in organizations.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Trung Nguyen Quoc
AU  - Quyen Phan Thi Bao
AU  - Binh Nguyen Huu
AU  - An Nguyen Phuoc Bao
PY  - 2023
DA  - 2023/05/23
TI  - Motivating Accounting Information Systems Security Policy Compliance: Insight from the Protection Motivation Theory and the Theory of Reasoned Action
BT  - Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in The World of Uncertainties (ICECH 2022)
PB  - Atlantis Press
SP  - 342
EP  - 359
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-150-0_23
DO  - 10.2991/978-94-6463-150-0_23
ID  - NguyenQuoc2023
ER  -