Information Systems Frontiers ( IF 6.9 ) Pub Date : 2024-10-24 , DOI: 10.1007/s10796-024-10546-2 Sang-Soo Kim, Yong Jin Kim
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.
中文翻译:
理解组织内合规支持系统的分配
考虑到合规环境的复杂性,像过去许多公司所做的那样,仅关注通过强制性或纪律性措施采取以控制为导向的行动,并不能帮助公司应对迫在眉睫的挑战。本研究将适应性结构理论应用于企业合规管理,侧重于确定合规支持系统挪用的前因并调查它们对合规绩效的影响。通过对韩国 192 家多业务公司进行调查,本研究发现,监管环境和合规冠军作为元结构背景,将合规文化塑造为一种制度结构,并要求合规支持系统 (CSS) 的关键特征作为结构被用户挪用,从而最终提高公司的合规绩效。这些发现有助于使以前的自适应结构理论更加适用,并为提高公司的合规绩效提供有用的方向。