“I did it with the best intentions”: An insight into shadow IT use and the accounts of workaround solutions

Abstract

This master thesis aims at understanding why employees use shadow IT. We have researched the verbal justifications and excuses employees provide when confronted with shadow IT use as well as which underlying cognitive themes are associated with facilitating delinquent behavior by neutralizing guilt and shame. The thesis is built around two research questions. The first one being: What techniques do employees verbalize to justify or excuse shadow IT usage? While the second one is: How is guilt and shame prevented on the cognitive level in the context of shadow IT usage? To answer these questions, we have conducted a qualitative interview study where we have taken an inductive approach to learn more about shadow IT usage. The findings have been compiled based on semi structured interviews with eleven participants from Norwegian organizations. We have applied the theoretical lens of accounting as well as neutralization theory. While trying to identify accounting techniques used by employees, we have found that several of them were employed in the context of shadow IT usage. In addition, we have found two techniques that have not previously been uncovered in the existing body of knowledge. Our findings suggest that users of shadow IT may not necessarily be discouraged by guilt and shame within certain cultures. This may be the case because of both nonrestrictive policies and varying interpretations of them. The study may benefit future research both related to security policy compliance and accounting in general. Additionally, the practical implications can hopefully provide insight into both why the phenomenon occurs, as well as steps that could be taken in order to prevent it.