IT managers’ vs. IT auditors’ perceptions of risks: An actor–observer asymmetry perspective

A.L.P. Nuijten; Mark Keil; Gert Van der Pijl; Harry Commandeur

doi:10.1016/j.im.2017.04.002

IT managers’ vs. IT auditors’ perceptions of risks: An actor–observer asymmetry perspective

A.L.P. Nuijten^*, Mark Keil, Gert Van der Pijl, Harry Commandeur

^*Corresponding author for this work

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Abstract

With the growing role of information technology (IT), many organizations struggle with IT-related risks. Both IT
managers and IT auditors are involved in assessing, monitoring, and reporting IT risks, but this does not
necessarily mean that they share the same views. In this study, we draw upon the actor–observer asymmetry
perspective to understand differences in IT managers’ vs. IT auditors’ perceptions of risks. Through a quasi experiment with 76 employees of a financial institution, we found that IT managers and IT auditors showed the expected actor–observer differences. Implications for both research and practice are discussed.

Original language	English
Pages (from-to)	80-93
Number of pages	14
Journal	Information & Management
Volume	55
Issue number	1
DOIs	https://doi.org/10.1016/j.im.2017.04.002
Publication status	Published - Jan 2018

Keywords

Actor-observer asymmetry
Actor–observer asymmetry
DECISION-MAKING
DELPHI
EFFECT SIZE
GROUP POLARIZATION
INFORMATION SECURITY
IT audit
IT risk perception
MIS IMPLEMENTATION
MODEL
PROJECT RISK
SELECTIVE PERCEPTION
SYSTEMS

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Cite this

@article{403dc302731945978dc521709acc544c,

title = "IT managers{\textquoteright} vs. IT auditors{\textquoteright} perceptions of risks: An actor–observer asymmetry perspective",

abstract = "With the growing role of information technology (IT), many organizations struggle with IT-related risks. Both ITmanagers and IT auditors are involved in assessing, monitoring, and reporting IT risks, but this does notnecessarily mean that they share the same views. In this study, we draw upon the actor–observer asymmetryperspective to understand differences in IT managers{\textquoteright} vs. IT auditors{\textquoteright} perceptions of risks. Through a quasi experiment with 76 employees of a financial institution, we found that IT managers and IT auditors showed the expected actor–observer differences. Implications for both research and practice are discussed.",

keywords = "Actor-observer asymmetry, Actor–observer asymmetry, DECISION-MAKING, DELPHI, EFFECT SIZE, GROUP POLARIZATION, INFORMATION SECURITY, IT audit, IT risk perception, MIS IMPLEMENTATION, MODEL, PROJECT RISK, SELECTIVE PERCEPTION, SYSTEMS",

author = "A.L.P. Nuijten and Mark Keil and {Van der Pijl}, Gert and Harry Commandeur",

year = "2018",

month = jan,

doi = "10.1016/j.im.2017.04.002",

language = "English",

volume = "55",

pages = "80--93",

journal = "Information & Management",

issn = "0378-7206",

publisher = "Elsevier B.V.",

number = "1",

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TY - JOUR

T1 - IT managers’ vs. IT auditors’ perceptions of risks: An actor–observer asymmetry perspective

AU - Nuijten, A.L.P.

AU - Keil, Mark

AU - Van der Pijl, Gert

AU - Commandeur, Harry

PY - 2018/1

Y1 - 2018/1

N2 - With the growing role of information technology (IT), many organizations struggle with IT-related risks. Both ITmanagers and IT auditors are involved in assessing, monitoring, and reporting IT risks, but this does notnecessarily mean that they share the same views. In this study, we draw upon the actor–observer asymmetryperspective to understand differences in IT managers’ vs. IT auditors’ perceptions of risks. Through a quasi experiment with 76 employees of a financial institution, we found that IT managers and IT auditors showed the expected actor–observer differences. Implications for both research and practice are discussed.

AB - With the growing role of information technology (IT), many organizations struggle with IT-related risks. Both ITmanagers and IT auditors are involved in assessing, monitoring, and reporting IT risks, but this does notnecessarily mean that they share the same views. In this study, we draw upon the actor–observer asymmetryperspective to understand differences in IT managers’ vs. IT auditors’ perceptions of risks. Through a quasi experiment with 76 employees of a financial institution, we found that IT managers and IT auditors showed the expected actor–observer differences. Implications for both research and practice are discussed.

KW - Actor-observer asymmetry

KW - Actor–observer asymmetry

KW - DECISION-MAKING

KW - DELPHI

KW - EFFECT SIZE

KW - GROUP POLARIZATION

KW - INFORMATION SECURITY

KW - IT audit

KW - IT risk perception

KW - MIS IMPLEMENTATION

KW - MODEL

KW - PROJECT RISK

KW - SELECTIVE PERCEPTION

KW - SYSTEMS

U2 - 10.1016/j.im.2017.04.002

DO - 10.1016/j.im.2017.04.002

M3 - Article

SN - 0378-7206

VL - 55

SP - 80

EP - 93

JO - Information & Management

JF - Information & Management

IS - 1

ER -

IT managers’ vs. IT auditors’ perceptions of risks: An actor–observer asymmetry perspective

Abstract

Keywords

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