“…A review of existing literature points out that constructs of behavioural theories have a significant influence on efforts to shape employees’ attitude and behaviour intentions in line with information security (D’Arcy and Teh, 2019; Moody, 2018; Shropshire et al , 2015; Vance et al , 2019). These behavioural theories include accountability theory (Vance et al , 2015), general deterrence theory (Chen et al , 2018; Safa et al , 2019), protection motivation theory (Chang et al , 2018; Herath and Rao, 2009b; Rajab and Eydgahi, 2019; Tsai et al , 2016), the theory of planned behaviour (Rajab and Eydgahi, 2019; Sommestad, 2018; Uffen et al , 2013), technology acceptance model (Uffen et al , 2013), organisational culture theory (Alhogail, 2015; Da Veiga, 2018), social bond theory (Berthevas, 2018) and social cognitive theory (Gwebu et al , 2018; Rhee et al , 2009). This study applied accountability theory due to its limited application in the information security context.…”