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Risk Analysis of Accounting Information System Infrastructure


  • MIHALACHE, Arsenie-Samoil


National economy and security are fully dependent on information technology and infrastructure. At the core of the information infrastructure society relies on, we have the Internet, a system designed initially as a scientists’ forum for unclassified research. The use of communication networks and systems may lead to hazardous situations that generate undesirable effects such as communication systems breakdown, loss of data or taking the wrong decisions. The paper studies the risk analysis of the accounting information system 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, Arsenie-Samoil, 2011. "Risk Analysis of Accounting Information System Infrastructure," MPRA Paper 28874, University Library of Munich, Germany, revised 15 Mar 2011.
  • Handle: RePEc:pra:mprapa:28874

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    References listed on IDEAS

    1. Alasdair R. Young, 2007. "Trade Politics Ain't What It Used to Be: The European Union in the Doha Round," Journal of Common Market Studies, Wiley Blackwell, vol. 45, pages 789-811, November.
    2. David Allen & Michael Smith, 2007. "Relations with the Rest of the World," Journal of Common Market Studies, Wiley Blackwell, vol. 45, pages 163-181, September.
    3. Ole Elgström, 2007. "Outsiders' Perceptions of the European Union in International Trade Negotiations," Journal of Common Market Studies, Wiley Blackwell, vol. 45, pages 949-967, November.
    4. Andreas Bieler, 2003. "European integration and eastward enlargement: the widening and deepening of neo-liberal restructuring in Europe," Queen's Papers on Europeanisation p0041, Queens University Belfast.
    5. Antoniades, Andreas, 2006. "Examining facets of the hegemonic: the globalisation discourse in Greece and Ireland," MPRA Paper 28869, University Library of Munich, Germany.
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    More about this item


    attackers; threats; vulnerability; security; risk analysis;

    JEL classification:

    • H8 - Public Economics - - Miscellaneous Issues
    • P5 - Economic Systems - - Comparative Economic Systems
    • D5 - Microeconomics - - General Equilibrium and Disequilibrium
    • L6 - Industrial Organization - - Industry Studies: Manufacturing
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs

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