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@article{ART002136186},
author={Lee, Cheouljoo and Sim, Kwang-ho},
title={A Study on the ‘Decoupling’ Experienced by Public Employees in the IS Audit Process of Information Program},
journal={Korean Society and Public Administration},
issn={1225-8652},
year={2016},
volume={27},
number={2},
pages={65-92}

TY - JOUR
AU - Lee, Cheouljoo
AU - Sim, Kwang-ho
TI - A Study on the ‘Decoupling’ Experienced by Public Employees in the IS Audit Process of Information Program
JO - Korean Society and Public Administration
PY - 2016
VL - 27
IS - 2
PB - Seoul Association For Public Administration
SP - 65
EP - 92
SN - 1225-8652
AB - 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.
KW - IS audit;decoupling;grounded theory
DO -
UR -
ER -

Lee, Cheouljoo and Sim, Kwang-ho. (2016). A Study on the ‘Decoupling’ Experienced by Public Employees in the IS Audit Process of Information Program. Korean Society and Public Administration, 27(2), 65-92.

Lee, Cheouljoo and Sim, Kwang-ho. 2016, "A Study on the ‘Decoupling’ Experienced by Public Employees in the IS Audit Process of Information Program", Korean Society and Public Administration, vol.27, no.2 pp.65-92.

Lee, Cheouljoo, Sim, Kwang-ho "A Study on the ‘Decoupling’ Experienced by Public Employees in the IS Audit Process of Information Program" Korean Society and Public Administration 27.2 pp.65-92 (2016) : 65.

Lee, Cheouljoo, Sim, Kwang-ho. A Study on the ‘Decoupling’ Experienced by Public Employees in the IS Audit Process of Information Program. 2016; 27(2), 65-92.

Lee, Cheouljoo and Sim, Kwang-ho. "A Study on the ‘Decoupling’ Experienced by Public Employees in the IS Audit Process of Information Program" Korean Society and Public Administration 27, no.2 (2016) : 65-92.

Lee, Cheouljoo; Sim, Kwang-ho. A Study on the ‘Decoupling’ Experienced by Public Employees in the IS Audit Process of Information Program. Korean Society and Public Administration, 27(2), 65-92.

Lee, Cheouljoo; Sim, Kwang-ho. A Study on the ‘Decoupling’ Experienced by Public Employees in the IS Audit Process of Information Program. Korean Society and Public Administration. 2016; 27(2) 65-92.

Lee, Cheouljoo, Sim, Kwang-ho. A Study on the ‘Decoupling’ Experienced by Public Employees in the IS Audit Process of Information Program. 2016; 27(2), 65-92.

Lee, Cheouljoo and Sim, Kwang-ho. "A Study on the ‘Decoupling’ Experienced by Public Employees in the IS Audit Process of Information Program" Korean Society and Public Administration 27, no.2 (2016) : 65-92.