{"title":"Toward the Understanding of the Appropriation of Compliance Support System in Organizations","authors":"Sang-Soo Kim, Yong Jin Kim","doi":"10.1007/s10796-024-10546-2","DOIUrl":null,"url":null,"abstract":"<p>Considering the complexity of compliance environment, only focusing on control-oriented actions through compulsory or disciplinary measures, as many firms did in the past, does not help firms tackle imminent challenges. Applying adaptive structuration theory to corporate compliance management, this study focused on identifying antecedents of compliance support system appropriation and investigating their impacts on compliance performance. As a result of surveying 192 multi-business firms in Korea, this study found that regulation environment and compliance championship as meta-structuring contexts shape compliance culture as an institutional structure and require key features of compliance support system (CSS) as a structure to be appropriated by users, which ultimately enhances the compliance performance of the firm. The findings contribute to making the previous adaptive structuration theory more applicable and providing useful directions to improve compliance performance for corporations.</p>","PeriodicalId":13610,"journal":{"name":"Information Systems Frontiers","volume":"13 1","pages":""},"PeriodicalIF":6.9000,"publicationDate":"2024-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Information Systems Frontiers","FirstCategoryId":"94","ListUrlMain":"https://doi.org/10.1007/s10796-024-10546-2","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"COMPUTER SCIENCE, INFORMATION SYSTEMS","Score":null,"Total":0}
引用次数: 0
Abstract
Considering the complexity of compliance environment, only focusing on control-oriented actions through compulsory or disciplinary measures, as many firms did in the past, does not help firms tackle imminent challenges. Applying adaptive structuration theory to corporate compliance management, this study focused on identifying antecedents of compliance support system appropriation and investigating their impacts on compliance performance. As a result of surveying 192 multi-business firms in Korea, this study found that regulation environment and compliance championship as meta-structuring contexts shape compliance culture as an institutional structure and require key features of compliance support system (CSS) as a structure to be appropriated by users, which ultimately enhances the compliance performance of the firm. The findings contribute to making the previous adaptive structuration theory more applicable and providing useful directions to improve compliance performance for corporations.
期刊介绍：
The interdisciplinary interfaces of Information Systems (IS) are fast emerging as defining areas of research and development in IS. These developments are largely due to the transformation of Information Technology (IT) towards networked worlds and its effects on global communications and economies. While these developments are shaping the way information is used in all forms of human enterprise, they are also setting the tone and pace of information systems of the future. The major advances in IT such as client/server systems, the Internet and the desktop/multimedia computing revolution, for example, have led to numerous important vistas of research and development with considerable practical impact and academic significance. While the industry seeks to develop high performance IS/IT solutions to a variety of contemporary information support needs, academia looks to extend the reach of IS technology into new application domains. Information Systems Frontiers (ISF) aims to provide a common forum of dissemination of frontline industrial developments of substantial academic value and pioneering academic research of significant practical impact.
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