Purpose This study aims to investigate how cultural factors – specifically power distance (PD) and uncertainty avoidance (UA) – affect employees’ use of neutralization techniques to rationalize deviant information systems (IS) behaviors. The goal is to enhance strategies for managing insider threats and improving security policies. Design/methodology/approach A cross-sectional survey was used to examine how national culture affects neutralization strategies related to IS misuse. A scenario-based survey was used to gather data from 292 employees, stressing four top ranked IS deviant behaviors in Ethiopian organizations. Using SmartPLS 4.0 software, the study validates measurement and structural models using partial least squares structural equation modeling. It then uses bootstrapping procedures to assess hypotheses that predict the use of justifications in situations of IS misuse. Findings The research finds that all four neutralization techniques – appeal to higher loyalty, claim of normalcy, defense of necessity and denial of responsibility – significantly predicted employees’ IS deviant use intention behaviors. PD and UA cultures also significantly influence IS deviant use intention, with neutralization techniques mediating this relationship, validating the model’s predictive relevance. Research limitations/implications The reliance on self-reported data and a cross-sectional design may limit the accuracy and causal inference of the findings. Additionally, the focus on Ethiopian respondents may restrict generalizability, highlighting the need for research in diverse contexts. Future studies could explore longitudinal or experimental designs and examine neutralization techniques and knowledge management to understand IS security. Originality/value This study introduces a novel model illustrating how cultural values, such as PD and UA, influence employees’ use of neutralization techniques to justify deviant behavior in Ethiopian organizations. It emphasizes the mediating role of these techniques and the need for culturally tailored anti-neutralization strategies and effective security awareness programs.
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