Abstract
This paper adapts and extends routine activity theory (RAT) to investigate the co-evolution of eBay's controls with mundane crime in the rapidly growing auction market of 1997-2005. A suspected deceptive seller's eight-year account history indicates the presence of the three market characteristics that RAT identifies as essential for deception: (1) a motivated offender, (2) suitable targets, and (3) an absence of capable guardians (i.e., regulation and eBay controls). The results document the co-evolution of a deceptive seller's tactics with eBay's controls. The investigation introduces (1) a new market, i.e., the early online auctions, (2) a new theory, i.e., RAT, and (3) new data, i.e., of a long-term deceptive seller, to the accounting controls literature. Contributions include tracing the evolving eBay control system, considering eBay's feedback system as an emergent form of continuous monitoring, and investigating the potential of RAT as an alternative theory for understanding control violations and informing accounting control analysis and design.
Original language | English |
---|---|
Pages (from-to) | 311-337 |
Number of pages | 27 |
Journal | Journal of Information Systems |
Volume | 28 |
Issue number | 1 |
DOIs | |
State | Published - 2014 |
Keywords
- Case study
- Deception
- Electronic commerce
- Internal controls
- Longitudinal research
- Routine activity theory (RAT)
ASJC Scopus subject areas
- Management Information Systems
- Software
- Information Systems
- Accounting
- Human-Computer Interaction
- Information Systems and Management
- Management of Technology and Innovation