Compliance with Philippine e-commerce act: A manifestation of organizational commitment in automating processes

• Main Author: Celis, Nelson J.
• Format: text
• Language: English
• Published: Animo Repository 2014
• Online Access: https://animorepository.dlsu.edu.ph/etd_doctoral/384
• Institution: De La Salle University

The Electronic Commerce Act of 2000 or e-Commerce Law mandates all government agencies to transact business and perform functions using electronic documents within two (2) years from the date of its effectivity in June 2000. However, after thirteen (13) years, most of our government offices have low level of compliance with the law in spite of available information technologies to support it. To understand the compliance behavior of a particular agency, I proceeded in three steps. First, I adopted the socio-economic theory on regulatory compliance (Sutinen & Kuperan, 1999) that features both intrinsic and extrinsic motivations that influence a given set of regulations. Next, I gathered data at the Bureau of Internal Revenue (BIR) and the Commission on Elections (Comelec) using survey questionnaire coupled with interviews specifically on the fifteen (15) variables of this study that is, level of compliance, leadership, good governance, goal orientation, compliance training, audits, sanctions, IT organization, IT governance, knowledge management system, project risk management, change management, IT user acceptance, IT skills development, and systems audits. Lastly, I tested the hypotheses that organizational commitment and the organizational maturity on the use of IT impact the level of compliance. I did this utilizing as many sources of evidence in collecting data such as survey, interviews, electronic documents, news articles, system audits and other pertinent primary and secondary sources of data so as to achieve data triangulation as the major approach to evaluate the outcome of this study.