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Threats To Business Accounting Data In The Digital Age

Author

Listed:
  • NEAGU (ION) ANA-REBECA

    (VALAHIA UNIVERSITY OF TARGOVISTE)

  • GORE BEATRICE-ELENA

    (VALAHIA UNIVERSITY OF TARGOVISTE)

  • ION LAURENTIU-EDUARD

    (VALAHIA UNIVERSITY OF TARGOVISTE)

  • RADU FLORIN

    (VALAHIA UNIVERSITY OF TARGOVISTE)

Abstract

This paper we have examined the vulnerability of accounting data to cyber attacks and the limits of protection afforded to it to counterbalance the benefits of the digital era (Bellanova, 2017), so that we can conclude whether digitization brings sufficient benefits to cover the inherent shortcomings. The solutions proposed to businesses by professionals in the field regarding the potetization of accounting data are vast (Gutwirth et al., 2010) and can sometimes mislead the decision maker, i.e. lead to the wrong decision on the most efficient and adapted solution to the business needs. This paper examines the risks experienced by businesses, at the economic level, as a result of increasingly prevalent fraudulent behaviours originating from both the internal and external environment of the company, fostered by the digitalization of the accounting profession and the accounting professional's reaction to these challenges. According to Weinberger (2011), Big Data is an indicator of the changes undergone by businesses in the market, changes due to the impact of information in digital format, which is too numerous to master and control (Aradau et al., 2015).

Suggested Citation

  • Neagu (Ion) Ana-Rebeca & Gore Beatrice-Elena & Ion Laurentiu-Eduard & Radu Florin, 2024. "Threats To Business Accounting Data In The Digital Age," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 257-263, December.
    • Handle: RePEc:cbu:jrnlec:y:2024:v:6ii:p:257-263
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    References listed on IDEAS

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    1. Jackson, Denise & Allen, Christina, 2024. "Enablers, barriers and strategies for adopting new technology in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
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