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

Trung Nguyen Quoc (), Quyen Phan Thi Bao, Binh Nguyen Huu and An Nguyen Phuoc Bao
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Trung Nguyen Quoc: University of Economics HCM City
Quyen Phan Thi Bao: University of Economics HCM City
Binh Nguyen Huu: University of Economics HCM City
An Nguyen Phuoc Bao: University of Economics HCM City

A chapter in Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in the World of Uncertainties (ICECH 2022), 2023, pp 342-359 from Springer

Abstract: 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.

Keywords: Threat Appraisal; Coping Appraisal; Attitude; Subjective Norms; Intention; And Compliance Behavior (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-150-0_23

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DOI: 10.2991/978-94-6463-150-0_23

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