دانلود رایگان مقاله انگلیسی ریسک های ادراکی مدیران IT در برابر دیدگاه های حسابرسان IT : چشم انداز سوگیری بازیگر-مشاهده‌گر - الزویر 2018

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 quasiexperiment 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.

7. Conclusion

Drawing upon the actor–observer asymmetry perspective, this study provides insight into differences between IT managers’ and IT auditors’ risk perceptions and strong empirical evidence that such differences in perception do exist. Through a quasi-experiment with 76 employees of a financial institution, we found that IT auditors’ perceived risks were higher than their IT management colleagues. Additionally, IT auditors reacted more strongly than IT managers to increases in risk probability. An improved understanding of the differences in IT managers’ vs. IT auditors’ risk perceptions can be very helpful to organizations as they wrestle with the challenge of how to assess and monitor IT risks. Based on our study, it is quite clear that perceptions of IT risks are shaped by the roles that people play in organizations. Given this, we believe that further research is warranted to explore the accuracy of risk perceptions held by IT managers and IT auditors and to find the best way to leverage IT auditors in practice.