Rationalising Cyberloafing: Testing the Moderating Role of Metaphor of the Ledger Using TPB and Neutralization Theory

Cyberloafing is defined as the use of the internet for non-work-related activities during work hours. Cyberloafing has emerged as a widespread issue in digital workplaces. Prior research has shown that workplace stressors such as workplace ostracism, role ambiguity, role conflict, and role overload are positively associated with cyberloafing behaviour. However, the psychological mechanisms that influence this relationship remain underexplored. This study investigates how moral justification, represented by the concept of the Metaphor of the Ledger (MoTL), moderates the relationship between workplace stressors and cyberloafing. The Metaphor of the Ledger, rooted in Neutralization Theory, refers to the idea that individuals rationalize deviant behaviour by mentally balancing it against their prior positive contributions as justifying misbehaviour such as cyberloafing as “earned.†Drawing on both the Theory of Planned Behaviour (TPB) and Neutralization Theory, this study uses Structural Equation Modelling (SEM) to test hypothesized relationships. Data were collected from 242 employees in Malaysia using a validated instrument measuring workplace ostracism, role ambiguity, role conflict, role overload, cyberloafing, and MoTL. Results show that all four workplace stressors significantly influence cyberloafing. Importantly, MoTL significantly moderates these relationships: it amplifies the effects of workplace ostracism and role ambiguity, but buffers the effects of role conflict and role overload. These findings suggest that moral justification does not uniformly increase deviant behaviour but interacts with how stressors are perceived. Employees who feel morally entitled due to prior contributions are more likely to engage in cyberloafing under conditions of ambiguity or exclusion, but less likely to do so when faced with excessive workload or role conflict. The study contributes a dual-theoretical framework for understanding cyberloafing and offers actionable insights for managing employee behaviour in digitally connected organizations.