The rash of high-profile accounting frauds involving internal corporate accountants calls into question the individual accountant's perceptions of the ethical climate within their organization and the limits to which these professionals will tolerate unethical behavior and/or accept it as the norm. This study uses social cognitive theory to examine the antecedents of individual corporate accountant's perceived personal fit with their organization's ethical climate and empirically tests how these factors impact organizational attitudes. A survey was completed by 203 corporate accountants to assess their perception of relevant variables. The results of the structural equation model indicate three significant antecedents relating to ethical climate fit: higher internal levels of locus of control; greater numbers of prior job changes; and higher perceptions of an increasingly better fit with the firm's ethical climate (e.g., fit trend). Our results also indicate that higher levels of perceived fit to the ethical climate of a firm are associated with higher levels of perceived job satisfaction and organizational commitment. We also theorize that perceptions of an organization's ethical climate may be reflections of client narcissism and serve a potential indicator of fraud risk. This is an important topic of study, since current auditing standards call for auditors to examine organizational attitudes toward fraud, but offer minimal guidance in doing so.

Information technology professionals must continually align their competencies with new technological innovation and changing organizational technological climates. Existing theory and practice is deficient with respect to dynamic models of person‐organization (P‐O) fit. Social cognitive theory proposes a rich and well‐defined theoretical framework for understanding dynamic, interactive behavioral processes, and so is adopted as a basis for developing a model of P‐O fitting focused on the development of professional technical competencies. P‐O fitting is so named because it refers to organizational fit as an ongoing process of adaptation. The article begins by reviewing existing literature on P‐O fit and social cognitive theory to produce a set of propositions and a theoretical model of P‐O fitting as an adaptive, dynamic phenomenon. Applications of the model for both future research and practice are suggested. © 2007 Wiley Periodicals, Inc.

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This paper is an initial investigation into types of user resistance and the management strategy expectations of users in a mandatory adoption setting. Despite its relationship to adoption, relatively little is known about user resistance. User resistance is investigated in the Enterprise System (ES) environment because the complexity and richness of ES leads users to manifest a large range of resistant behaviors and beliefs. Using Concourse Theory and Q-methodology, ES users are interviewed followed by the development of a Q-sort questionnaire, which was distributed to ES users. The results reveal eight user groups and address the management strategies preferred by each group. The results have implications for both research in the field of user resistance and adoption, and practitioners involved in system implementation.

A b s t r a c t Through experimentation, we establish a causal relationship between structural assurance and both vendor trustworthiness (knowledge-based trust) and technology trustworthiness (institution-based trust). We expand the definitions of structural assurance and institution-based trust to include the element of security measures employed by the marketplace technology. Situational normality demonstrates a causal relationship with technology trustworthiness, and with vendor trustworthiness, the latter only when the covariates of familiarity with the Internet and a person's initial trust are controlled.