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The Influences of Public and Institutional Pressure on Firms’ Cybersecurity Disclosures
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2022 | Journal of the Association for Information Systems | Citations: 0
Authors: D'Arcy, John; Basoglu, Asli

Abstract: Cybersecurity disclosures in reports filed with the US Securities and Exchange ... Expand

Abstract: Cybersecurity disclosures in reports filed with the US Securities and Exchange Commission (SEC) inform investors about firms' cybersecurity incidents, risks, and related risk management efforts. Firms have traditionally chosen to communicate such information on a quarterly or annual basis, if at all, and prior research on the topic has largely focused on regulatory factors as driving forces. In this paper, we focus on timely disclosures (via 8-K filings) and derive hypotheses regarding the influences of two alternate forms of pressure as drivers of cybersecurity disclosures-(1) public pressure following a firm's data breach and (2) pressure arising from the breaches of industry peers, which we cast as "institutional pressure." We also theorize on how the source of the breach (internal or external) influences these forms of pressure. Our results suggest that firms' cybersecurity disclosure practices are influenced by public pressure following a data breach and that this pressure is more acute for external breaches than for internal breaches. By contrast, breaches by industry peers, as a form of institutional pressure, appear to prompt fewer cybersecurity disclosures, except when the focal firm suffers its own external breach. From a theoretical perspective, our study supports a nuanced application of legitimacy theory in the cybersecurity disclosure context, especially in the midst of public and institutional pressure, such that the source of a data breach determines whether firms attempt to address the resultant legitimacy gap. From a practical perspective, our results may be viewed as alarming in that firms are not reacting to internal breaches with the same degree of communicative effort about cybersecurity as for external breaches, at least in terms of the timely disclosures we consider in this study. Our findings also point to certain levers that can promote timely cybersecurity disclosures, and thus have important policy implications. Collapse

Semantic filters: institutional isomorphism theory

Topics: IT security data breach website Google+ internet technology

Methods: theory development statistical hypothesis test instrumental variables estimation regression analysis method statistical power analysis

Theories: institutional theory institutional isomorphism theory
Exploring technological instantiation of regulatory practices in entangled financial markets
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2022 | Journal of Information Technology | Citations: 4
Authors: Currie, Wendy L; Seddon, Jonathan JM

Abstract: The literature on the sociology of financial markets and institutional theory pr ... Expand

Abstract: The literature on the sociology of financial markets and institutional theory promotes concepts of field, networks, performativity, agencement and financial entropy. This study builds a conceptual model of technological instantiation of regulatory practices in financial markets. We observe how asset management firms instantiate technology as a material and social artefact to regulate the actions and behaviour of human agents. The structural-agency divide reveals the coercive role of regulators who impose stringent compliance practices on financial organizations by embedding formal rules and regulations in the software. Socio-technical conditions show how human agents interpret and apply these rules to circumvent formal regulatory policies and practices. Context-specific analysis shows technological performativity and agencement co-exist in financial fields that are becoming more entangled and fragmented. Regulators respond with more complex mandates to reduce entropy in financial markets characterized by extreme volatility and instability. Collapse

Semantic filters: institutional isomorphism theory

Topics: electronic finance innovation management financial information system IT workforce network effect

Methods: qualitative interview case study design artifact theory development conceptual modelling

Theories: institutional theory institutional isomorphism theory
Ownership and governance, scope, and empowerment: how does context affect enterprise systems implementation in organisations in the Arab World?
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2021 | European Journal of Information Systems | Citations: 0
Authors: Bala, Hillol; Hossain, Mohammad Mobashar; Bhagwatwar, Akshay; Feng, Xuan

Abstract: Research on enterprise systems (ES) implementation has focused on different aspe ... Expand

Abstract: Research on enterprise systems (ES) implementation has focused on different aspects of implementation challenges, employee reactions, and system success. Much of this research has been conducted in developed countries and a few developing countries. This raises an obvious question about the applicability of findings to other contexts with different social and organisational cultures. We examine ES implementations in 12 organisations in Saudi Arabia, an important economic and political frontier and a unique sociocultural context in the Arab World. Using sociotechnical systems theory and institutional theory and the literature on contextualisation, we studied contextual aspects of three important factors related to ES implementations – i.e., ownership and governance, scope management, and employee empowerment. We found that the nature of ownership and governance plays a significant hindering role during implementation. Further, Saudi organisations implementing ES faced major challenges in managing the scope of implementation due to interferences from the top management and/or owners, and lack of justification by the consultants. Finally, we found that owners and top management were deeply concerned about losing their control over employees following ES implementations. We extend prior research and theories by offering contextual explanations unearthed from a context that is different from developed and many developing countries. Collapse

Semantic filters: institutional isomorphism theory

Topics: top management support organizational context systems implementation decision making user training

Methods: case study qualitative interview multiple case study mixed method personal interview

Theories: institutional theory sociotechnical systems theory socio technical theory institutional isomorphism theory
The role of informational mechanisms in the adoption of Green IS to achieve eco-sustainability in municipalities
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2021 | Information & Management | Citations: 0
Authors: Butler, Tom; Hackney, Ray

Abstract: This paper identifies, categorizes, and elaborates the informational mechanisms ... Expand

Abstract: This paper identifies, categorizes, and elaborates the informational mechanisms that governments and munici palities employ to become eco-sustainable. Specifically, it illustrates how municipalities are successfully reducing greenhouse gas emissions using Green IS. Based on case studies of Bristol and Manchester, the findings are significant in that they demonstrate how Green IS can be comprehended, adopted, implemented, and assimilated in municipalities and organizational fields. The findings are also noteworthy in that they advance the use of mechanism-based institutional theory in IS research. Thus, this paper helps to inform society on how it can address its greatest challenge—the climate emergency. Collapse

Semantic filters: institutional isomorphism theory

Topics: green IS climate change environmental sustainability systems development digital innovation

Methods: case study field study theory development qualitative interview archival research

Theories: institutional theory theory of affordance institutional isomorphism theory
The Diffusion, Impacts, Adoption and Usage of ICTs upon Society Mini-track Introduction

2021 | HICSS | Citations: 0
Authors: Choudrie, Jyoti; Kurnia, Sherah; Sundaram, David

Abstract: ... Expand

Abstract: Collapse

Semantic filters: institutional isomorphism theory

Topics: darknet cloud computing electronic commerce business-to-consumer critical success factor

Methods: structured literature research literature sample

Theories: institutional isomorphism theory self determination theory
An Institutional Perspective on Digital Transformation

2021 | International Conference on Information Systems | Citations: 1
Authors: Kriebel, Johannes; Foege, Johann Nils

Abstract: In this study, we argue and show that firms' and industries' digital transforma ... Expand

Abstract: In this study, we argue and show that firms' and industries' digital transformations follow an institutional logic. In particular, we suggest that the information technology portfolios of firms within an industry and among industries will become more similar over time, as firms seek to secure legitimacy among stakeholders. We introduce institutional intuition as the critical attribute of firms that enables them to successfully depart from the industry's information technology portfolio. To test our theorizing, we conducted a textual analysis of the 10k filings of all S&P 1500 firms from 1993 to 2018 building quantitative, longitudinal measures for different facets of digital transformation. We find that firms with greater industry similarity achieve higher performance. Yet, firms that diverge from the industry and have the right institutional intuition can break out of this logic and achieve superior performance. Collapse

Semantic filters: institutional isomorphism theory

Topics: digital transformation business model organizational productivity innovation management digital innovation

Methods: theory development qualitative content analysis word embedding longitudinal research Compustat

Theories: institutional theory institutional isomorphism theory
Examining the Role of Trust and Risk in the Software-as-a-Service Adoption Decision
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2021 | HICSS | Citations: 0
Authors: Kuciapski, Michał; Lustofin, Paweł; Soja, Piotr

Abstract: The current study investigates the role of risk and trust in the Software-as-a-S ... Expand

Abstract: The current study investigates the role of risk and trust in the Software-as-a-Service (SaaS) adoption decision. Drawing from the Web-Trust Model and Institutional Isomorphism Theory, the study proposes a multi-layered model explaining antecedents of the propensity to adopt SaaS. The model is next verified drawing from the opinions of 154 Polish IT practitioners with the Partial Least Squares (PLS) research approach. The results obtained in PLS analysis illustrate that both risk and trust directly influence the decision to adopt SaaS. However, the role of trust turned out more pronounced as trust also influences the decision to adopt SaaS indirectly through risk and, unlike risk, is also influenced by professional influence and external pressure. The findings also reveal varied importance of different types of risk for the SaaS adoption decision, highlight the paramount importance of operational risk and low significance of economic and legal risk. Collapse

Semantic filters: institutional isomorphism theory

Topics: software as a service IS sourcing cloud computing outsourcing technology adoption

Methods: partial least squares regression survey path analysis partial least squares path modeling regression analysis method

Theories: institutional isomorphism theory
A Cross Industry Study of Institutional Pressures on Organizational Effort to Raise Information Security Awareness
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2020 | Information Systems Frontiers | Citations: 4
Authors: Kam, Hwee-Joo; Mattson, Thomas; Goel, Sanjay

Abstract: In this paper, we conceptually and empirically investigate the relationship betw ... Expand

Abstract: In this paper, we conceptually and empirically investigate the relationship between industry and information security awareness (ISA). Different industries have unique security related norms, rules, and values, which we propose promotes different levels of organizational effort to raise their employees’ general ISA. To examine these potential industry effects, we draw on Neo-Institutional Theory (NIT) because different industries operate in unique institutional environments. We specifically theorize that the pressures from the three institutional pillars (regulative, normative, and cultural-cognitive) will affect employees across all industries but the magnitude of those effects will vary across industries, because different industries have institutionalized security practices in unique ways. To evaluate our theorized relationships empirically, we surveyed employees in the banking, healthcare, retail, and higher education industries. We found that our subjects’ perceptions of the pressures from the three institutional pillars positively affected their perceptions of how much effort their organizations exerted to raise their general ISA. However, we also found that these effects were not consistent across our surveyed employees in the different industries, especially related to the direct and moderating effect of perceived normative institutional pressures. The implication of our paper is that future behavioral information security research should consider how industry and their corresponding institutional structures might affect (positively or negatively) the relationships in our core theoretical models. Collapse

Semantic filters: institutional isomorphism theory

Topics: data security risk management IT security threat social media cybersecurity awareness

Methods: partial least squares regression survey survey design statistical hypothesis test PLS tool

Theories: institutional theory institutional isomorphism theory
In the Realm of Hungry Ghosts: Multi-Level Theory for Supplier Participation on Digital Platforms
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2020 | Journal of Management Information Systems | Citations: 0
Authors: Kathuria, Abhishek; Karhade, Prasanna P; Konsynski, Benn R.

Abstract: Digital platforms have transformed various industries, with profound changes wit ... Expand

Abstract: Digital platforms have transformed various industries, with profound changes witnessed in settings characterized by repeated, low value, and novel transactions, such as ride sharing, household services, and food delivery. Platform providers need to understand the factor(s) that suppliers consider before choosing to participate on their platforms. We argue that multi-level theorizing is necessary to explain the patterns of decision criteria that constitute the complex, yet boundedly-rational decision of platform participation. We draw on multiple theoretical perspectives which include predictors from firm-level strategic behavior, firm-level digital predictors, institutional predictors, and platform level, competition and contextual (environmental) predictors to model restaurant’s decision to participate on food delivery platforms, which are an exemplar of platforms that digitize transactions of ubiquitous and episodic nature. The population of 95,735 restaurants, serving a total of 135 different cuisines, located in the 37 largest cities of India, forms the dataset for developing our multi-level theory. Our decision tree induction methodology, which employs high levels of pruning, empowers us to discover context-specific rules that serve as credible approximations of the partial ordering of decision flows tacitly used by restaurants in deciding to participate on platforms. We identify six combinations of predictors, that is, decision rules, which are situated in at least four theoretical perspectives, to succinctly explain supplier participation on digital platforms. Finally, we abduct away from these specific decision rules to develop generalizable theoretical propositions. The decision trees, context-specific rules, general forms of the rules, and generalized propositions together form our multi-level theory for supplier participation on digital platforms. Our findings aid platform providers identify suppliers who can be the focus of efforts to increase platform participation, and help suppliers identify the participation status of competitors. For policymakers, our findings imply that incentives at the ends of the pricing spectrum can increase supplier participation on digital platforms. Collapse

Semantic filters: institutional isomorphism theory

Topics: digital platform decision making knowledge representation on-premises software Google+

Methods: theory development decision tree classification ontological modelling qualitative interview machine learning

Theories: institutional isomorphism theory institutional theory
Investigating the Role of Business-IT Alignment in the Software-as-a-Service Adoption Decision: A Preliminary Model

2020 | Americas Conference on Information Systems | Citations: 0
Authors: Lustofin, Paweł; Soja, Piotr; Kuciapski, Michał

Abstract: The study investigates the role of business-IT alignment in the Software-as-a-S ... Expand

Abstract: The study investigates the role of business-IT alignment in the Software-as-a-Service (SaaS) adoption decision. Building on the provisions of business-IT alignment and Institutional Isomorphism Theory, the study proposes a multi-layered model explaining antecedents of the propensity to adopt SaaS. The model is then verified drawing from the opinions of 154 Polish IT practitioners and employing the Partial Least Squares (PLS) research approach. The results obtained in PLS analysis illustrate that business-IT alignment plays a central role in the explanation of the propensity to adopt SaaS, influencing the decision to adopt SaaS both directly and indirectly through perceived positive impact on productivity. The results also highlight that the perceived SaaS flexibility, cost advantage and technology advantage are significant direct antecedents of business-IT alignment. In addition, professional influence and external pressure turned out to indirectly impact business-IT alignment. Collapse

Semantic filters: institutional isomorphism theory

Topics: software as a service IT alignment productivity on-premises software information systems strategy

Methods: survey partial least squares regression regression analysis method path analysis partial least squares path modeling

Theories: institutional isomorphism theory

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Found 36 articles

The Influences of Public and Institutional Pressure on Firms’ Cybersecurity Disclosures

Exploring technological instantiation of regulatory practices in entangled financial markets

Ownership and governance, scope, and empowerment: how does context affect enterprise systems implementation in organisations in the Arab World?

The role of informational mechanisms in the adoption of Green IS to achieve eco-sustainability in municipalities

The Diffusion, Impacts, Adoption and Usage of ICTs upon Society Mini-track Introduction

An Institutional Perspective on Digital Transformation

Examining the Role of Trust and Risk in the Software-as-a-Service Adoption Decision

A Cross Industry Study of Institutional Pressures on Organizational Effort to Raise Information Security Awareness

In the Realm of Hungry Ghosts: Multi-Level Theory for Supplier Participation on Digital Platforms

Investigating the Role of Business-IT Alignment in the Software-as-a-Service Adoption Decision: A Preliminary Model