Drawing upon the attitude theory, this study theorizes that commitment affects loafing behaviors and ISP compliance. Further, drawing upon the transfer theory, this study adopts the concepts of loafing and commitment transfer in order to explore whether social loafing will enhance employee cyberloafing and whether organizational commitment can enhance ISP commitment, both of which, in turn, influence ISP compliance intention. This study utilized structural equation modeling (SEM) to analyze survey data collected in July 2023 from 361 Taiwanese individuals affiliated with organizations or companies. The results show that social loafing has a strong positive effect on cyberloafing, which, in turn, has a strong negative effect on ISP compliance intention. Organizational commitment has a strong positive effect on ISP commitment, which, in turn, has a strong positive effect on ISP compliance intention. In addition, distortion of consequences moderates the relationship between social loafing and cyberloafing. Advantageous comparison moderates the relationship between cyberloafing and ISP compliance intention.
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