... linkages and interactions where effects are not cumulative because it cannot represent curves and interactions. The modeling’s assumption of uniform distributions is another limitation. Practical implications This study contributes to theoretical understanding by using agency theory and stakeholder...

... The conceptual model is developed based on the agency theory and the review of theoretical, empirical and practitioner literature. Following, empirical data are collected through a survey from 134 IT professionals, internal audit personnel and HR managers working within five major industry sectors...