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Journal of International Technology and Information Management

Document Type

Article

Abstract

Employees use computer resources at work for personal activities and the implementation of countermeasures has not reduced this behavior. In this study we investigate the extent to which an employee’s ethical orientation and supervisory role have an impact on their perceptions regarding these behaviors. We find that employees assess acceptability using a utilitarian orientation. The more money and time involved in an activity, the more employees perceive them to be unacceptable. We also find that supervisors view these activities as less acceptable than do non-supervisor employees. Demographics have little to do with explaining perceptions. Research and managerial implications are discussed.

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