Search results for "underlying assumptions"

Revisiting neutralization theory and its underlying assumptions to inspire future information security research

2022

Over two decades ago, neutralization theory was introduced to information systems research from the field of criminology and is currently emerging as an influential foundation to both explain and solve the information security policy noncompliance problem. Much of what we know about the theory focuses exclusively on the neutralization techniques identified in the original as well as subsequent criminological writings. What is often left unexamined in IS research is the underlying assumptions about the theory’s core elements; assumptions about the actor, the act, the normative system, and the nature of neutralizing itself. The objective of this commentary is to revisit the origin of neutrali…