摘要:Smart technology in the area of the Internet of Things (IoT) that extensively gathers user data in order to provide full functioning has become ubiquitous in our everyday life. At the workplace, individual’s privacy is especially threatened by the deployment of smart monitoring technology due to unbalanced power relations. In this work we argue that employees’ acceptance of smart monitoring systems can be predicted based on privacy calculus considerations and trust. Therefore, in an online experiment (N = 661) we examined employees’ acceptance of a smart emergency detection system, depending on the rescue value of the system and whether the system’s tracking is privacy-invading or privacy-preserving. We hypothesized that trust in the employer, perceived benefits and risks serve as predictors of system acceptance. Moreover, the moderating effect of privacy concerns is analyzed.