This pioneering study is conducted among 150 employees from various ministries of Brunei Darussalam regarding their perception in maintaining the information security and to validate the IPV model using linear regression data analysis techniques. The IPV model identifies the factors that affect the user's perception of information values and to further assess as how these perceptions of information value affect their behavior in information security environment. The results show that IPV model have significant predicting power the employees' behavior with more than half of the variance (59%) in information value is shared by these six contextual variables. However, four out of six antecedent variables monetary value, ministerial jurisdiction, spiritual, and social values are significantly predicting the information value. The study has significant impact both for the researchers and practitioners and will add value to the current repository of broad knowledge in information security behavior.
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