Assimilation of compliance software in highly regulated industries: An empirical multitheoretical investigation
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Authors
Knolmayer, Gerhard
Author (Corporation)
Publication date
2013
Typ of student thesis
Course of study
Collections
Type
04B - Conference paper
Editors
Sprague, Ralph H.
Editor (Corporation)
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Parent work
Proceedings of the 46th Hawaii International Conference on System Sciences (HICSS 2013)
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DOI of the original publication
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Series
Series number
Volume
Issue / Number
Pages / Duration
4405-4417
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Publisher / Publishing institution
IEEE
Place of publication / Event location
Grand Wailea
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Abstract
In this paper we follow a theory-based approach to study the assimilation of compliance software in highly regulated multinational enterprises. These relatively new software products support the automation of controls which are associated with mandatory compliance requirements. We use institutional and success factor theories to explain the assimilation of compliance software. A framework for analyzing the assimilation of Access Control Systems (ACS), a special type of compliance software, is developed and used to reflect the experiences obtained in four in-depth case studies. One result is that coercive, mimetic, and normative pressures significantly effect ACS assimilation. On the other hand, quality aspects have only a moderate impact at the beginning of the assimilation process, in later phases the impact may increase if performance and improvement objectives become more relevant. In addition, it turns out that position of the enterprises and compatibility heavily influence the assimilation process.
Keywords
Compliance, Access Controls, Investigation, Segregation of Duties
Subject (DDC)
Event
46th Hawaii International Conference on System Sciences (HICSS 2013)
Hawaii International Conference on System Sciences
Hawaii International Conference on System Sciences
Exhibition start date
Exhibition end date
Conference start date
07.01.2013
Conference end date
10.01.2013
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Language
English
Created during FHNW affiliation
No
Strategic action fields FHNW
Publication status
Published
Review
Peer review of the complete publication
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License
Citation
Asprion, P., & Knolmayer, G. (2013). Assimilation of compliance software in highly regulated industries: An empirical multitheoretical investigation. In R. H. Sprague (ed.), Proceedings of the 46th Hawaii International Conference on System Sciences (HICSS 2013) (pp. 4405–4417). IEEE. https://doi.org/10.1109/HICSS.2013.107