INTERNAL CONTROLS AND THE POWER OF NEGOTIATION: THE ROLE OF IDENTITY MANAGEMENT IN THE PROTECTION OF INFORMATION ASSETS

David L. Coss
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David L. Coss: Virginia State University, USA

Portuguese Journal of Management Studies, 2014, vol. XIX, issue 1, 7-22

Abstract: This research is focused on developing an understanding of how individuals identify with their assigned roles and responsibility structures within an organization. Additionally it is concerned with how individuals approach their responsibility and accountability for protecting information assets within an organization. We utilize Social Identity Theory and Identity Theory as a lens for analyzing the negotiation process between an organization and their stakeholders, with respect to identifying and creating roles and responsibility structures. The results of this study suggest that a good understanding of this negotiation process will assist organizations in establishing stronger internal controls for the protection of information assets. Classification- JEL:

Keywords: Internal Controls; Role and Responsibility Structures; Accountability; Social Identity Theory; Identity Theory (search for similar items in EconPapers)
Date: 2014
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