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Security of the Accounting Information System Infrastructure

Author

Listed:
  • Mihalache D. Arsenie-Samoil

    () ("Alexandru Ioan Cuza" University of Iaºi, Doctoral School of Economics)

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.

Suggested Citation

  • Mihalache D. Arsenie-Samoil, 2011. "Security of the Accounting Information System Infrastructure," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1339-1345, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1339-1345
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    More about this item

    Keywords

    infrastructure; accounting information system; security; risk analysis;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • C4 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics
    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation
    • E42 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Monetary Sytsems; Standards; Regimes; Government and the Monetary System
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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