Security of the Accounting Information System Infrastructure

Mihalache D. Arsenie-Samoil ()
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Mihalache D. Arsenie-Samoil: "Alexandru Ioan Cuza" University of Iaºi, Doctoral School of Economics

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 1339-1345

Abstract: The accounting information system infrastructure is crucial to the carry out successfully most of bookkeeping operations in a modern enterprise. Consequently, the security of the system should be an important issue on the enterprise agenda. A series of factories can be construed as having increased the risk of electronic attack at the accounting information system infrastructure such as unavoidable difficulties of securing such system; the increased globalization; insufficient awareness and training of the accounting systems users, and attitudes or practices that do not observe use procedures; availability of information with concern to unauthorised access to the accounting information system; unclear regulations and certain jurisdictional difficulties. The paper studies the security of the accounting information system infrastructure in modern corporations from the viewpoint of modernising accounting against the background of implementing new information technologies aimed at carrying out the objectives of integration and globalisation construed as phenomena specific to information society and knowledge.

Keywords: infrastructure; accounting information system; security; risk analysis (search for similar items in EconPapers)
JEL-codes: C4 C8 D8 E42 G32 H83 L14 L86 M4 Q56 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:1339-1345

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