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Increasing incidents of privacy invasion on social networking sites (SNS) are intensifying the concerns among stakeholders about the misuse of personal data. However, there seems to be limited research on exploring the impact of specific privacy concerns on users’ intention to engage in various privacy protection behaviors. This study aims to examine the role of social privacy concerns, institutional privacy concerns and privacy self-efficacy as antecedents of privacy protection–related control activities intention among young adults active on SNS.

Data collected from 284 young adults active on SNS was analyzed through partial least squares structural equation modeling using Smart PLS.

The results indicate that institutional privacy concerns, social privacy concerns and privacy self-efficacy positively influence the control activities intention of SNS users. The extent of privacy self-efficacy and privacy protection-related control activities intention differs among users based on gender.

This study is limited to a population of young adults in the age group of 18–25 years.

The findings of this study form the basis for specific recommendations addressing the different types of privacy concerns experienced by social media users, promoting responsible privacy control behaviors on online platforms and discouraging the possible misuse of information by third parties.

This study validates a theoretical framework that can contribute to future investigations concerning the use of SNS. The study findings form the basis for a set of practical recommendations for policymakers, SNS platforms and users.

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.