Interaction Effect of Gender and Neutralization Techniques on Information Security Policy Compliance: An Ethical Perspective

Abstract

The study examines the following research question - does gender impact the efficacy of moral beliefs, and security policy understandability on security policy compliance intentions differently for various neutralization techniques? The empirical analysis conducted with data gathered from students using hypothetical scenarios suggest that gender does play a role in security policy noncompliance, however its significance is dependent upon the underlying neutralization technique. The paper provides several novel and important contributions. First, the study is among the first to extend the ethical decision making theory by suggesting that moral intensity is a function of neutralization, and individual factors such as perceived weight, value and one’s gender. Second, and more importantly the study is among the first to emphasize on the interplay between the ethics, gender, and neutralization techniques, as different ethical perspectives appeal differently to females than to males. The study has several important managerial implications as well.