준법몰입과 준법지원시스템 사용의도: 지각된 유용성 및 감시우려를 중심으로

Purpose Compliance support system (CSS) aims to support employees’ voluntary compliance activities, however, it requires a different approach from the acceptance of other general information systems. In other words, the user’s concern that his/her compliance activities recorded in the system are monitored may hinder the active use of the system. In this regard, we set up a research model to investigate the factors that affect the intention to use CSS, by including perceived usefulness, compliance commitment, and surveillance concern. Design/methodology/approach A questionnaire survey was conducted for the employees of a domestic oil-company, who operates their own CSS. Based on the 865 data collected, a structural model analysis using PLS was conducted. As a result, all four hypotheses were accepted. It was found that perceived usefulness of CSS has a positive effect on the intention to use CSS. Compliance commitment has a positive effect both on perceived usefulness and intention to use CSS. In contrast, surveillance concern of one's non-compliance recorded in the CSS was shown to have a negative effect on the relationship between compliance commitment and perceived usefulness. Findings This study has academic implications in that it extends the viewpoint of the existing technology acceptance mechanism by examining the two aspects, i.e., compliance commitment and surveillance concern. This study may also provide practical directions to strengthen the use of the active compliance support system by the employees.