서강대학교

초록/요약

Under today’s complex and ever-changing regulatory environment, only forcing employees into compliance by wielding control or imposing punishment does not automatically lead to improved compliance awareness and performance. Building upon the Adaptive Structuration Theory, this study suggests the concept of Compliance Support System (CSS) appropriation which itself encourages compliance performance, and considers direct and indirect factors that affect CSS appropriation. In this study, CSS is defined as the system to support compliance activities and improve employees’ compliance behavior, and a use of CSS is defined as “appropriation”. This study is organized in two parts – Part I and Part II – as empirical research was conducted both at the individual level (Part I) and organization level (Part II) to verify the role of CSS and the relationship between the preceding factors of CSS from various viewpoints. In Part I, factors are drawn based on the Adaptive Structuration Theory and Theory of Planned Behavior: compliance behavioral belief, CSS quality, compliance knowledge, and perceived social pressure. To validate the findings empirically, two stage surveys were conducted of the employees of S-Oil, one of the leading Korean oil and gas companies which employs its own compliance support system. The relationships between the factors affecting CSS appropriation and their impacts on compliance intention were tested, and also the PLS-MGA was conducted to verify the differences between the initial-usage stage and the continuous-usage stage. The results of the empirical examination show that all of the hypothesized relationships are fully supported. In addition, the causality of compliance knowledge and CSS appropriation is relatively higher in the continuous-usage stage than in the initial-usage stage, meaning that the effect of factors on CSS appropriation and compliance intention varies depending on the use of CSS. Part II more focused on corporate compliance management and “efficiency” aspect is closely examined to ensure better compliance as the laws and regulations become more diverse and rapidly changing. Building upon Resource Based View and Adaptive Structuration Theory, this study aims to shed light on the preceding factors affecting CSS appropriation and empirically investigate the relationship between CSS appropriation and compliance performance. Specifically, this study seeks to explain how CSS is utilized and structurized to support compliance activities, and what role IT plays in such a whole process. By conducting a field survey of 187 Korean firms in a wide range of industries, this study found (1) the impact of CSS appropriation on compliance performance, (2) the effects of individual- structure variables (CSS quality, compliance knowledge relatedness, and compliance culture) on CSS appropriation, (3) the effects of meta-structure variables (regulation environment and compliance championship) on individual-structure variables, and (4) the role of IT relatedness on the appropriation of CSS. Overall, the findings of Part I and Part II allow this study to academically contribute to broadening applicability of the theory, and provide corporations with practical guidelines to improve compliance performance.