IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/28874.html
   My bibliography  Save this paper

Risk Analysis of Accounting Information System Infrastructure

Author

Listed:
  • MIHALACHE, Arsenie-Samoil

Abstract

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
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/28874/1/MPRA_paper_28874.pdf
    File Function: original version
    Download Restriction: no

    More about this item

    Keywords

    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

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:28874. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter). General contact details of provider: http://edirc.repec.org/data/vfmunde.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.