Blinking Back at Big Brother: Examining Threat Avoidance in the Face of Panoptic Surveillance

  • Naufal Afif Accounting Department, Faculty of Economics, Universitas Tidar, Magelang, Indonesia; Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
  • Syaiful Ali Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
  • Harminder Singh Department of Business and Information Systems, Faculty of Business, Economics and Law, Auckland University of Technology, Auckland, New Zealand)
Keywords: Surveillance technology, Panopticon, Avoidance behavior, TTAT

Abstract

This study applies Technology Threat Avoidance Theory (TTAT) to examine how panoptic surveillance in organizations induces avoidance intentions among professionals, with responses varying by occupational background. By employing an online 2x2 between-subjects factorial design, this study manipulated two conditions: the nature of the surveillance technology threat (panoptic vs. non-panoptic) and the efficacy of threat protection (high vs. low). This approach facilitated robust data collection on avoidance intention, the dependent variable, from 173 information technology professionals and 65 finance professionals, who were randomly allocated to distinct experimental conditions. This study found a strong primary effect (H1), showing that professionals across occupational backgrounds exhibit significantly higher avoidance intentions when faced with complex panopticon surveillance than with simpler surveillance methods. However, findings regarding the role of perceived protection effectiveness remain mixed, suggesting limitations in complex work environments. The originality of this study lies in its exploration of how technology design configurations in management control affect employees' perceptions, particularly on privacy, and its expansion of technology threat avoidance theory into the field of business. These findings provide preliminary evidence regarding the impact of surveillance on perceptions, while the mixed moderation results open up opportunities for further exploration in tailoring electronic surveillance.

Author Biographies

Naufal Afif, Accounting Department, Faculty of Economics, Universitas Tidar, Magelang, Indonesia; Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia

Afif, Naufal is an Assistant Professor at Universitas Tidar. He obtained his Master of Science in Accounting from Universitas Gadjah Mada in 2020. His research interests focus on Accounting Information Systems and Electronic Government (e-Government). He has published his work in several reputable journals, including the Journal of Accounting and Investment and the Journal of Economics, Business, and Government Challenges, among others.

Author’s email: naufal.afif@untidar.ac.id

Syaiful Ali, Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia

Syaiful, Ali is a Professor at Universitas Gadjah Mada. He is an active member of the Indonesian Institute of Accountants – Professional Accountant Certification Board (IAI-DSAP), where he has contributed significantly to the advancement of professional accounting standards and certification in Indonesia. He earned his PhD, majoring in Accounting Information Systems, from UQ Business School, Australia, and a Master of Information Systems from the same institution.

His research interests include IT governance, corporate governance, and IT investment governance. His scholarly work has been published in numerous prestigious international journals, including the Journal of Information Systems, International Journal of Accounting Information Systems, and the Australian Journal of Management, among others.

Corresponding author’s email: s.ali@ugm.ac.id

Harminder Singh, Department of Business and Information Systems, Faculty of Business, Economics and Law, Auckland University of Technology, Auckland, New Zealand)

Harminder, Singh is an Associate Professor at Auckland University of Technology. He earned his PhD in Business Information Systems from Michigan State University in 2010 and his Master of Business from Nanyang Technological University in 2005.

His research interests include information systems risk, governance, and ethics. His work has been published in leading international journals, including the Information Systems Journal, the Journal of Strategic Information Systems, and the Journal of Information Technology, among others.

Author’s email: hsingh@aut.ac.nz

References

Abernathy, J. L., Beyer, B., Downes, J. F., & Rapley, E. T. (2019). High-Quality Information Technology and Capital Investment Decisions. Journal of Information Systems.

Aldianto, L., Tjakraatmadja, J. H., Larso, D., Primiana, I., & Anggadwita, G. (2021). A technological innovativeness measurement framework: A case study of technology based Indonesian companies. Gadjah Mada International Journal of Business, 23(1), 91–112.

Arachchilage, N. A. G., & Love, S. (2014). Security awareness of computer users: A phishing threat avoidance perspective. Computers in Human Behavior, 38, 304–312.

Ásványi, Z. (2022). Technology vs privacy at work: The extent and limitations of organizational control mechanisms. Management: Journal of Contemporary Management Issues, 27(2), 261–282.

Azmy, A. (2024). Employee satisfaction factors in the e-commerce company: the mediating role of employee engagement. Journal of Indonesian Economy and Business, 39(1), 28–56.

Ball, K. (2010). Workplace surveillance: An overview. Labor History, 51(1), 87–106.

Bao, Y., Li, W., Ye, Y., & Zhang, Q. (2022). Ethical Disputes of AI Surveillance: Case Study of Amazon. 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022), 1339–1343.

Bellante, D., & Link, A. N. (1981). Are public sector workers more risk averse than private sector workers? ILR Review, 34(3), 408–412.

Bentham, J. (1791). Panopticon, Or the Inspection-house: Containing the Idea of a New Principe of Construction Applicable to Any Sort of Establishment in Wich Persons of Any Description are be Rept Under Inspection... By T. Payne.

Boysen, S., Hewitt, B., Gibbs, D., & McLeod, A. (2019). Refining the threat calculus of technology threat avoidance theory. Communications of the Association for Information Systems, 45(1), 5.

BPS. (2024). Rata-Rata Upah/Gaji - Tabel Statistik - Badan Pusat Statistik Indonesia. Badan Pusat Statistik. https://www.bps.go.id/id/statistics-table/2/MTUyMSMy/rata-rata-upah-gaji--rupiah-.html

Brehm, S. S., & Brehm, J. W. (1981). Psychological reactance: A theory of freedom and control. Academic press.

Brivot, M., & Gendron, Y. (2011). Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting. Accounting, Organizations and Society, 36(3), 135–155.

Buurman, M., Delfgaauw, J., Dur, R., & Van den Bossche, S. (2012). Public sector employees: Risk averse and altruistic? Journal of Economic Behavior & Organization, 83(3), 279–291.

Callahan, D., & Bok, S. (1980). Ethics Teaching in Higher Education (1st ed.). Plenum Press.

Cao, V. Q., & Ngo, T. T. T. (2019). Linking entrepreneurial intentions and mindset models: A comparative study of public and private universities in Vietnam. Gadjah Mada International Journal of Business, 21(2), 115–133.

Carls, K. (2009). Coping with control? Retail employee responses to flexibilisation. Qualitative Research in Accounting & Management, 6(1/2), 83–101.

Carpenter, D., Young, D. K., Barrett, P., & McLeod, A. J. (2019). Refining technology threat avoidance theory. Communications of the Association for Information Systems, 44(1), 380–407.

Charbonneau, É., & Doberstein, C. (2020). An Empirical Assessment of the Intrusiveness and Reasonableness of Emerging Work Surveillance Technologies in the Public Sector. Public Administration Review, 80(5), 780–791. https://doi.org/10.1111/PUAR.13278

Chen, D. Q., & Liang, H. (2019). Wishful Thinking and IT Threat Avoidance: An Extension to the Technology Threat Avoidance Theory. IEEE Transactions on Engineering Management, 66(4), 552–567.

Chen, Y., & Zahedi, F. M. (2016). Individuals’internet security perceptions and behaviors: polycontextual contrasts between the united states and china. MIS Quarterly, 40(1), 205–222.

Chenhall, R. H., & Moers, F. (2015). The role of innovation in the evolution of management accounting and its integration into management control. Accounting, Organizations and Society, 47, 1–13.

Christ, M. H. (2013). An experimental investigation of the interactions among intentions, reciprocity, and control. Journal of Management Accounting Research, 25(1), 169–197.

Ciocchetti, C. A. (2011). The eavesdropping employer: a twenty‐first century framework for employee monitoring. American Business Law Journal, 48(2), 285–369.

Cooper, C. L., Dewe, P., & O’Driscoll, M. P. (2001). Organizational stress: A review and critique of theory, research, and applications.

Csapo, J. L., & Brisan, C. (2014). Aspects Concerning New Trend in Management Control Systems Design and Implementation Strategy. Applied Mechanics and Materials, 659, 595–600–595–600.

Dawood, S. (2023, February 13). Amazon’s worker surveillance tech “leads to extreme stress and anxiety” - New Statesman. The New Statesman. https://www.newstatesman.com/spotlight/tech-regulation/cybersecurity/2023/02/amazon-workers-staff-surveillance-extreme-stress-anxiety

Dinev, T., & Hart, P. (2006). An extended privacy calculus model for e-commerce transactions. Information Systems Research, 17(1), 61–80.

Dinev, T., Hart, P., & Mullen, M. R. (2008). Internet privacy concerns and beliefs about government surveillance – An empirical investigation. The Journal of Strategic Information Systems, 17(3), 214–233. https://doi.org/10.1016/J.JSIS.2007.09.002

Dodge, C. E., Fisk, N., Burruss, G. W., Moule Jr, R. K., & Jaynes, C. M. (2023). What motivates users to adopt cybersecurity practices? A survey experiment assessing protection motivation theory. Criminology & Public Policy, 22(4), 849–868.

Fähndrich, J. (2023). A literature review on the impact of digitalisation on management control. Journal of Management Control, 34(1), 9–65.

Fatoki, J. G., Shen, Z., & Mora-Monge, C. A. (2024). Optimism amid risk: How non-IT employees’ beliefs affect cybersecurity behavior. Computers & Security, 141, 103812. https://doi.org/https://doi.org/10.1016/j.cose.2024.103812

Fernback, J. (2013). Sousveillance: Communities of resistance to the surveillance environment. Telematics and Informatics, 30(1), 11–21.

Firk, S., Gehrke, Y., & Wolff, M. (2024). Digital anxiety in the finance function: Consequences and mitigating factors. Journal of Management Accounting Research, 36(1), 1–24.

Folkman, S., Lazarus, R. S., Dunkel-Schetter, C., DeLongis, A., & Gruen, R. J. (1986). Dynamics of a stressful encounter: cognitive appraisal, coping, and encounter outcomes. Journal of Personality and Social Psychology, 50(5), 992.

Fontes, C., Hohma, E., Corrigan, C. C., & Lütge, C. (2022). AI-powered public surveillance systems: why we (might) need them and how we want them. Technology in Society, 71, 102137.

Foucault, M. (2008). “Panopticism” from Discipline & Punish: The Birth of the Prison. Race/Ethnicity: Multidisciplinary Global Contexts, 2(1), 1–12.

Galliers, R. D., Newell, S., Shanks, G., & Topi, H. (2017). Datification and its human, organizational and societal effects: The strategic opportunities and challenges of algorithmic decision-making. Journal of Strategic Information Systems, 26(3), 185–190. https://doi.org/10.1016/J.JSIS.2017.08.002

Goebel, S., & Weißenberger, B. E. (2017). Effects of management control mechanisms: Towards a more comprehensive analysis. Journal of Business Economics, 87(2), 185–219.

Graupmann, V., Fryer, J. W., & Frey, D. (2016). Threat to Freedom and the Detrimental Effect of Avoidance Goal Frames: Reactance as a Mediating Variable. Frontiers in Psychology, 7, 632.

Haji Hasin, H., & Haji Omar, N. (2007). An Empirical Study on Job Satisfaction, Job‐Related Stress and Intention to Leave Among Audit Staff in Public Accounting Firms in Melaka. Journal of Financial Reporting and Accounting, 5(1), 21–39.

Hartman, L. P. (1998). Ethics: The Rights and Wrongs of Workplace Snooping. Journal of Business Strategy, 19(3), 16–19.

Holt, M., Lang, B., & Sutton, S. G. (2017). Potential employees’ ethical perceptions of active monitoring: The dark side of data analytics. Journal of Information Systems, 31(2), 107–124.

Hooper, V., & Blunt, C. (2020). Factors influencing the information security behaviour of IT employees. Behaviour & Information Technology, 39(8), 862–874.

Horton, J. J., Rand, D. G., & Zeckhauser, R. J. (2011). The online laboratory: Conducting experiments in a real labor market. In Experimental Economics (Vol. 14, Number 3).

Jakpat. (2025). About Us. https://jakpat.net/info/category/about-us/#:~:text=JAKPAT%20adalah%20platform%20mobile%20survei,17%2C000%2B%20followers%20di%20instagram.%20…

Jex, S. M., & Beehr, T. A. (1991). Emerging theoretical and methodological issues in the study of work-related stress. Research in Personnel and Human Resources Management, 9(31), l–365.

Junqueira, E., Dutra, E. V., Zanquetto Filho, H., & Gonzaga, R. P. (2016). The effect of strategic choices and management control systems on organizational performance. Revista Contabilidade & Finanças, 27(72), 334–348.

Kensbock, J. M., & Stöckmann, C. (2021). “Big brother is watching you”: surveillance via technology undermines employees’ learning and voice behavior during digital transformation. Journal of Business Economics, 91(4), 565–594. https://doi.org/10.1007/S11573-020-01012-X/FIGURES/2

Kim, H.-W., & Kankanhalli, A. (2009). Investigating user resistance to information systems implementation: A status quo bias perspective. MIS Quarterly, 567–582.

Kothalawala, C. G., & Samarakoon, S. (2018). Job satisfaction and intention to leave: A study of financial and internal audit executive staff of public universities in Sri Lanka. Kelaniya Journal of Human Resource Management, 13(1), 49–60.

Leclercq-Vandelannoitte, A. (2019). Is Employee Technological “Ill-Being” Missing from Corporate Responsibility? The Foucauldian Ethics of Ubiquitous IT Uses in Organizations. Journal of Business Ethics, 160(2), 339–361.

Leclercq-Vandelannoitte, A., Isaac, H., & Kalika, M. (2014). Mobile information systems and organisational control: Beyond the panopticon metaphor? European Journal of Information Systems, 23(5), 543–557.

Lemieux, F. (2018). Intelligence and Surveillance Technologies. Intelligence and State Surveillance in Modern Societies, 165–190. https://doi.org/10.1108/978-1-78769-171-120181008

Liang, H., & Xue, Y. (2009). Avoidance of Information Technology Threats: A Theoretical Perspective. MIS Quarterly, 33(1), 71–90.

Liang, H., & Xue, Y. (2010). Understanding Security Behaviors in Personal Computer Usage : A Threat Avoidance Perspective. Journal of the Association for Information Systems, 11(7), 394–413.

Liew, A. (2015). The use of technology-structured management controls : changes in senior management ’ s decision-making behaviours. International Journal of Accounting Information Systems, 17, 37–64.

Lowry, P. B., & Moody, G. D. (2015). Proposing the control‐reactance compliance model (CRCM) to explain opposing motivations to comply with organisational information security policies. Information Systems Journal, 25(5), 433–463.

Luo, Y., & Zhu, F. (2014). Financialization of the economy and income inequality in China. Economic and Political Studies, 2(2), 46–66.

Martin, K., & Freeman, R. E. (2003). Some Problems with Employee Monitoring. Journal of Business Ethics, 43, 353–361.

Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics, 62(3), 277–297.

Mulvaney, M. A. (2019). Examining the role of employee participation, supervisor trust, and appraisal reactions for a pay-for-performance appraisal system. Public Organization Review, 19(2), 201–225.

Munn, L. (2024). Expansive and Invasive: Mapping the “Bossware” Used to Monitor Workers. Surveillance & Society, 22(2), 104–119.

Noreen, S., Nisar, Q. A., Haider, S., & Yean, T. F. (2021). Role of leaders’ emotional labor toward leader’s job satisfaction and emotional exhaustion: Moderating role of psychological capital. Gadjah Mada International Journal of Business, 23(1), 36–54.

Othman, R., & Ameer, R. (2022). In employees we Trust: Employee fraud in small businesses. Journal of Management Control, 33(2), 189–213. https://doi.org/10.1007/s00187-022-00335-w

Ozili, P. K. (2023). The acceptable R-square in empirical modelling for social science research. In Social research methodology and publishing results: A guide to non-native English speakers (pp. 134–143). IGI Global Scientific Publishing.

Penić, S., Donnay, K., Bhavnani, R., Elcheroth, G., & Albzour, M. (2024). How does the geography of surveillance affect collective action? Political Psychology, 45(2), 319–340.

Posey, C., Bennett, B., Roberts, T., & Lowry, P. B. (2011). When computer monitoring backfires: Invasion of privacy and organizational injustice as precursors to computer abuse. Journal of Information System Security, 7(1), 24–47.

Poster, M. (1995). The Second Media Age. Polity Press ; B. Blackwell.

Poster, Mark. (1990). The Mode of Information: Poststructuralism and Social Context (1st ed.). University of Chicago Press.

Potts, J., Dopfer, K., & Tulloh, B. (2025). Explaining institutional technology. European Economic Review, 173, 104968.

Power, D. J. (2016). “Big Brother” can watch us. Journal of Decision Systems, 25(sup1), 578–588. https://doi.org/10.1080/12460125.2016.1187420

Raveendhran, R., & Fast, N. J. (2021). Humans judge, algorithms nudge: The psychology of behavior tracking acceptance. Organizational Behavior and Human Decision Processes, 164, 11–26.

Rosenberg, B. D., & Siegel, J. T. (2018). A 50-year review of psychological reactance theory: Do not read this article. Motivation Science, 4(4), 281.

Royle, O. R. (2023, February 27). Amazon driver breaks down the A.I. system watching workers for safety violations like drinking coffee while driving and counting the times they buckle their seatbelt. Fortune. https://fortune.com/2023/02/27/amazon-delivery-driver-breaks-down-ai-surveillance-in-vans/

Samaranayake, V., & Gamage, C. (2012). Employee perception towards electronic monitoring at work place and its impact on job satisfaction of software professionals in Sri Lanka. Telematics and Informatics, 29(2), 233–244.

Schoenherr, J. R. (2020). Understanding surveillance societies: Social cognition and the adoption of surveillance technologies. 2020 IEEE International Symposium on Technology and Society (ISTAS), 346–357.

Seele, P. (2016). Envisioning the digital sustainability panopticon: a thought experiment of how big data may help advancing sustainability in the digital age. Sustainability Science, 11, 845–854.

Sum, A., Tobar, P., McLaughlin, J., & Palma, S. (2008). The great divergence: real-wage growth of all workers versus finance workers. Challenge, 51(3), 57–79.

Tandung, J. C. (2016). The link between HR attributions and employees’ turnover intentions. Gadjah Mada International Journal of Business, 18(1), 55–69. https://www.antaranews.com/berita/4019463/bi-nominal-transaksi-perbankan-digital-capai-rp510303-triliun

Taylor, C., & Dobbins, T. (2021). Social media: A (new) contested terrain between sousveillance and surveillance in the digital workplace. New Technology, Work and Employment, 36(3), 263–284.

Thatcher, J. B., Liu, Y., Stepina, L. P., Goodman, J. M., & Treadway, D. C. (2006). IT Worker Turnover: An Empirical Examination of Intrinsic Motivation. Data Base for Advances in Information Systems, 37(2–3), 133–146.

Thiesse, F. (2007). RFID, privacy and the perception of risk: A strategic framework. The Journal of Strategic Information Systems, 16(2), 214–232. https://doi.org/10.1016/J.JSIS.2007.05.006

Tomczak, D. L., Lanzo, L. A., & Aguinis, H. (2018). Evidence-based recommendations for employee performance monitoring. Business Horizons, 61(2), 251–259.

Toskin, K., & McCarthy, R. V. (2019). Information Technology Work Value Differences. Journal of Computer Information Systems, 1–9.

Vintr, Z., Vintr, M., & Malach, J. (2012). Evaluation of physical protection system effectiveness. 2012 IEEE International Carnahan Conference on Security Technology (ICCST), 15–21.

Vorvoreanu, M., & Botan, C. H. (2000). Examining Electronic Surveillance In The Workplace : A Review Of Theoretical Perspectives And Research Findings. In the Conference of the International Communication Association, 1–29.

WorkTime. (2019). Is It Legal and Ethical To Use Employee Computer Monitoring Software? WORKTIME.

Young, D., Carpenter, D., & McLeod, A. (2016). Malware Avoidance Motivations and Behaviors: A Technology Threat Avoidance Replication. AIS Transactions on Replication Research, 2(8), 1–17.

Zhang, X., Ryan, S. D., Prybutok, V. R., & Kappelman, L. (2012). Perceived obsolescence, organizational embeddedness, and turnover of it workers: an empirical study. ACM SIGMIS Database: The DATABASE for Advances in Information Systems, 43(4), 12–32.

Zuboff, S. (1988). In the age of the smart machine: The future of work and power. Basic Books, Inc.

Published
2026-05-04
How to Cite
Afif, N., Ali, S., & Singh, H. (2026). Blinking Back at Big Brother: Examining Threat Avoidance in the Face of Panoptic Surveillance. Gadjah Mada International Journal of Business, 28(2), 213-238. https://doi.org/10.22146/gamaijb.v28i2.22544
Section
Articles