A Study on the ‘Decoupling’ Experienced by Public Employees in the IS Audit Process of Information Program

Lee, Cheouljoo; Sim, Kwang-ho

This paper is a case study of the IS audit process of the information program in the public sector, and includes in-depth interviews with those involved in the process. There have been no previous studies that have attempted to conceptualize and develop a theory of the behavioral and psychological processes undergone by those subjected to such an IS audit. Using a grounded theory approach, we conducted a detailed analysis of the decoupling experienced by public employees in the process. Based on the results of open, axial, and selective coding and of this analysis, we found that the main driver of the decoupling phenomenon and related activities is that public employees aspire after technological environments and ignore institutional environments. This central impetus comes about under political and organizational performance pressure which places focus on short term and efficiency criteria, and as a result of an expertise deficit on the part of public servants, the lack of experience and the prejudices of auditors, the short time frames and broad scope of audits, and the inherent characteristics of public organizations. Public employees take strategic actions to consolidate technological environments and ignore institutional environments, including displaying distrust of IS audits of the information program and apathy toward them. Such attitudes consequently cause auditors to write perfunctory reports and public employees to reluctantly accept them, all of which require modifications of the IS audit process.

Citation status

KCI Citation Counts (5)
열림/닫힘 버튼
REFERENCES (81)
열림/닫힘 버튼
* 2021년 이후 발행 논문의 참고문헌은 현재 구축 중입니다.

[journal] 고경이 / 2012 / Design of Audit Model in Web-based Information System / 디지털융복합연구 / 한국디지털정책학회 10(9) : 123~136

[journal] 김동수 / 2007 / A Study on the Effectiveness Factors for Information System Audit and Project Performance / 정보화정책 / 한국정보화진흥원 14(1) : 44~67

[journal] 김동수 / 2006 / A Study on the Effect of the Information System Audit Fidelity on the Customer Satisfaction and Project Performance / 한국IT서비스학회지 / 한국IT서비스학회 5(2) : 59~78

[journal] 김동협 / 2013 / A Study on the Agile-based Information System Audit Model / 디지털융복합연구 / 한국디지털정책학회 11(8) : 95~108

[journal] 김명환 / 2009 / Institutional Environment, Decoupling, and Organizational Hypocrisy: Focused on the Evaluation of Innovation in Public Agencies / 한국행정학보 / 한국행정학회 43(4) : 155~178

[confproc] 김성철 / 2005 / 정보시스템 감리의 성과분석에 관한 연구 / 한국경영정보학회 춘계학술대회 : 645~653

[journal] 김성현 / 2011 / A Study on the Improvement of Korean Government IT Program Evaluation: from the Perspectives of Stakeholders and the Characteristics of IT Program / 정보기술아키텍처 연구 / 한국엔터프라이즈아키텍처학회 8(2) : 137~150

[journal] 김소정 / 2012 / The Effect of Information System Audit Quality on Quality Performance of Client Firms / 디지털융복합연구 / 한국디지털정책학회 10(11) : 11~27

[journal] 김영호 / 2012 / An Empirical Study on Success Model of the Introduction of Responsible Supervision of Information Systems / 한국IT서비스학회지 / 한국IT서비스학회 11(4) : 39~50 / http://dx.doi.org/10.9716/KITS.2012.11.4.039

[journal] 김우제 / 2013 / A Study on Revising Cost Estimation for Information System Audit / Entrue Journal of Information Technology / 엘지씨엔에스 12(3) : 75~85

[journal] 김윤호 / 2016 / A Critical Examination of “Decoupling”: Focus on the Nuclear Power Plant Corruption Case in Korea / 한국행정학보 / 한국행정학회 50(1) : 235~263 / DOI http://dx.doi.org/10.18333/KPAR.50.1.235

[journal] 김용경 / 2002 / A Study on the Information Systems Audit to the Aspects of Effectiveness on the Software Quality / Journal of Information Technology Applications & Management / 한국데이타베이스학회 9(4) : 79~102

[journal] 김종관 / 2014 / A Study on Antecedents and Consequences of Decoupling in Performance-Based Evaluation and Compensation System / 인적자원관리연구 / 한국인적자원관리학회 21(2) : 27~47 / http://dx.doi.org/10.14396/jhrmr.2014.21.2.27

[report] 김찬수 / 2013 / 공공부문 유사중복사업 식별･관리실태와 주요 이슈 / 감사원 감사연구원

[book] 김현석 / 2006 / 정부개혁 고해성사 / 박영사

[journal] 나중수 / 2007 / The Effects of Information Systems Auditors Competence on Audit Performance / 정보화정책 / 한국정보화진흥원 14(2) : 3~18

[book] 남길현 / 2011 / 정보시스템 보안론 / 도서출판 그린

[report] 미래창조과학부 / 2015 / 2015년도 국가정보화 시행계획(안)

[journal] 변수연 / 2012 / Decoupling in Admissions Officer Policy Implementation: A Single Case Study Approach / 교육행정학연구 / 한국교육행정학회 30(2) : 179~206 / http://dx.doi.org/

[journal] 백은주 / 1998 / 미국 연방정부의 IT 도입 실패사례분석 / 정보화동향분석 5(7)

[report] 소영진 / 2001 / 전자정부추진에 있어서 장애요인의 극복방안 / 전자정부특별위원회

[journal] 송희준 / 2012 / In the shadow of success: Focusing on low-performed IT projects / 한국지역정보화학회지 / 한국지역정보화학회 15(2) : 51~67 / http://dx.doi.org/

[journal] 유민봉 / 2011 / A Qualitative Approach to Chemyon Experienced by Public Servants: Applying the Grounded Theory / 한국행정학보 / 한국행정학회 45(1) : 199~225

[journal] 윤상오 / 2005 / An Empirical Analysis on Success Factors of IT Projects in Public Sector: Focused on the Experience and Perception of Public Officials in Information Management Division / 정책분석평가학회보 / 한국정책분석평가학회 15(3) : 57~83

[journal] 이기영 / 2012 / A Quantitative Method for Quality Improvement of Information System Audit Evaluation / 한국컴퓨터정보학회논문지 / 한국컴퓨터정보학회 17(4) : 173~184 / http://dx.doi.org/

[journal] 이돈희 / 2012 / A Study on the Quality Improvement Plan through Analysis of Information System Audit Examples / 한국컴퓨터정보학회논문지 / 한국컴퓨터정보학회 17(10) : 203~216

[confproc] 이병만 / 2011 / 정보화사업 감리 수행결과의 평가 및 환류체계 / 한국IT서비스학회 추계학술대회 논문집 : 500~503

[journal] 이부형 / 2013 / A Study on Selection and Management Method of Specific IS Audit Standard Checklists Using AHP / 한국정보기술학회논문지 / 한국정보기술학회 11(4) : 177~184

[journal] 이부형 / 2013 / Relative Priority Comparative Analysis of inter-IS Audit Standard Checklist Using Decision Making Techniques / 한국정보기술학회논문지 / 한국정보기술학회 11(6) : 171~178

[confproc] 이재호 / 2010 / 우리나라 국가정보화 투자의 효과 분석 : OECD국가와의 비교 및 전자정부31대 과제를 중심으로 / 한국행정학회 동계학술대회 : 183~201

[journal] 전순천 / 2012 / A study for Factors Affecting of Information Systems Audit Quality / 한국항행학회논문지 / 한국항행학회 16(6) : 1080~1091

[other] 전자신문 / 2014 / [좌담회]대한민국 전자정부 UN 평가 3회 연속 1위 성과를 이어가자

[journal] 정명선 / 1998 / 뉴욕주정부 행정정보화사업의 실패사례분석 및 시사점 / 정보화동향분석 5(3)

[report] 정명주 / 2003 / 정보화 사업 성공요인에 관한 실증분석 / 한국전산원

[journal] 정익재 / 2002 / A Study on IT Policy Experience in US.: Six stories of policy failure / 한국정책학회보 / 한국정책학회 11(4) : 273~302

[journal] 정장훈 / 2013 / The Decoupling of Performance-based Human Resource Management (HRM) policies in Korean Public Organizations / 한국거버넌스학회보 / 한국거버넌스학회 20(1) : 179~203

[confproc] 정재동 / 2012 / 주요 국가별 IT 투자관리체계 비교분석 / 2012년 한국정책학회 추계학술대회 발표논문집

[confproc] 정홍상 / 2008 / A phenomenological approach to grounded analysis / 서울행정학회 동계학술대회 발표논문집 : 605~631

[journal] 주양근 / 2014 / Effects of the Information System Operation Audit on the Quality of Information System / 한국지식정보기술학회 논문지 / 한국지식정보기술학회 9(6) : 781~795

[journal] 최귀순 / 2005 / Strauss와 Glaser의 근거이론방법론 비교 / 정신간호학회지 14(1) : 82~90

[journal] 최영진 / 2004 / An empirical study on the Effectiveness of Information Systems Audit / 정보화정책 / 한국정보화진흥원 11(1) : 94~105

[journal] 최영진 / 2009 / A Study on Improvement of Information System Auditor Qualification / 정보기술아키텍처 연구 / 한국엔터프라이즈아키텍처학회 6(2) : 135~147

[book] 최흥석 / 2004 / 공유재와 갈등관리 / 박영사

[report] 한국전산원 / 2003 / 정보시스템 감리 검토의견 작성지침 및 기준 개선방안 연구

[report] 한국전산원 / 2001 / 정보시스템 감리 효과성 분석체계에 관한 연구

[report] 한국전산원 / 2001 / 감리결과 분석을 통한 주요문제점 및 개선사례연구

[report] 한국전산원 / 2001 / 정보시스템 감리제도 연구개발 결과보고서

[report] 한국전산원 / 2000 / 정보시스템감리 제도발전과 품질향상을 위한 핵심성공요인과 개선방안 연구

[report] 한국전산원 / 1998 / 정보시스템 감리 효과성 측정에 관한 연구

[report] 한국전산원 / 1992 / 정보시스템 감사의 효과에 관한 연구

[report] 한국전산원 / 1992 / 행정전산망사업에 대한 감리의 효과 연구

[report] 한국전산원 / 1992 / 전산감리제도 도입에 관한 연구

[other] 한국정보화진흥원 / 2013 / 정보시스템 감리 발주･관리 가이드

[other] 한국정보화진흥원 / 2013 / 정보시스템 감리 수행 가이드

[report] 한국정보화진흥원 / 2011 / 건전한 감리시장 육성을 위한 제도화방안 연구

[report] 한국조직학회 / 2014 / 다 부처 연계 정보화 사업 추진방안 연구 / 한국정보화진흥원

[other] 행정자치부 / 2015 / 정보시스템 감리기준 행정자치부 고시 제2015-11호(2015.3.3.)

[journal] Bozeman, B. / 1986 / Public management information systems : Theory and prescription / Public Administration Review 46(6) : 475~487

[journal] Bretschneider, S. / 1993 / Organizational adoption of microcomputer technology: The role of sector / Information Systems Research 4(1) : 88~108

[book] Charmaz, K. / 2006 / Constructing grounded theory: A practical guide through qualitative research / Sage Publications Ltd

[book] Corbin, J. / 2015 / Basics of qualitative research: Techniques and procedures for developing grounded theory / Sage publications

[journal] Fox, F. V. / 1979 / The trapped administrator: effects of job insecurity and policy resistance upon commitment to a course of action / Administrative Science Quarterly 24(3) : 449~471

[book] Glaser, B. G. / 1967 / The discovery of grounded theory: strategies for qualitative research / Aldine

[book] Goulding, C / 2002 / Grounded theory: A practical guide for management, business and market researchers / Sage

[journal] Jun, K. N / 2011 / Institutional motivations in the adoption of innovations : The case of e-government / Journal of Public Administration Research and Theory 21(3) : 495~519

[journal] Lee, J / 2008 / Determinants of Government Bureaucrats' New PMIS Adoption The Role of Organizational Power, IT Capability, Administrative Role, and Attitude / American Review of Public Administration 38(2) : 180~202

[book] Meyer, J. W / 1991 / The new institutionalism in organizational analysis / University of Chicago Press

[book] Meyer, J. W / 1978 / Environments and organizations / Jossey-Bass : 78~109

[journal] Meyer, J. W / 1977 / Institutionalized organizations : formal structure as myth and ceremony / American Journal of Sociology 83(2) : 340~363

[journal] Moon, M. J / 2002 / The evolution of e‐government among municipalities: rhetoric or reality? / Public Administration Review 62(4) : 424~433

[journal] Moon, M. J / 2005 / Does managerial orientation matter? The adoption of reinventing government and e‐government at the municipal level / Information Systems Journal 15(1) : 43~60

[journal] Ranganathan, C. / 2004 / Assimilation and Diffusion of Web Technologies in Supply-Chain Management / International Journal of Electronic Commerce 9(1) : 127~161

[book] Saldaña, J. / 2016 / The coding manual for qualitative researchers / Sage

[book] Scott, W. R. / 1991 / The New Institutionalism in Organizational Analysis / University of Chicago Press

[book] Scott, W. R. / 1983 / Organizational environments: ritual and rationality / Beverly Hills

[book] Strauss, A. L. / 1998 / Basics of qualitative research: techniques and procedures for developing grounded theory / SAGE Publications

[book] Strauss, A. L. / 1990 / Basics of qualitative research: grounded theory procedures and techniques / SAGE Publications

[journal] Suddaby, R / 2006 / From the editors: What grounded theory is not / Academy of Management Journal 49(4) : 633~642

[book] Weiss. C. H. / 1972 / Evaluation Research: Methods of Assessing Program Effectiveness / Prentice Hall : 1~22

[journal] Wildavsky, A / 1972 / The self-evaluating organization / Public Administration Review 32(5) : 509~520

[journal] Wilson, H. S. / 1996 / Methodologic mistakes in grounded theory / Nursing research 45(2) : 122~124

KJC Korea
Journal Central

Statistics

Tools

Sharing

Issue List

Citation status