Investigating Perceived Security Threats of Computerized Accounting Information Systems An Empirical Research applied on Jordanian banking sector

2008 ◽  
Vol 24 (1) ◽  
pp. 41-67
Author(s):  
Talal H. Hayale ◽  
Husam A. Abu Khadra
Keyword(s):  
Information Systems ◽  
Empirical Research ◽  
Banking Sector ◽  
Accounting Information ◽  
Security Threats ◽  
Accounting Information Systems ◽  
Perceived Security

Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian Banking Industry

2006 ◽  
Vol 20 (1) ◽  
pp. 187-203 ◽  
Author(s):  
Ahmad A. Abu-Musa
Keyword(s):  
Information Systems ◽  
Banking Industry ◽  
Accounting Information ◽  
Internal Audit ◽  
Entire Population ◽  
Security Threats ◽  
Accounting Information Systems ◽  
Computer Viruses ◽  
Perceived Security ◽  
Bad Data

This paper investigates the perceived security threats to computerized accounting information systems (CAIS) in the Egyptian banking industry (EBI) by surveying the entire population of the EBI. Differences between the respondents' opinions regarding the perceived security threats have been identified and investigated in the context of the EBI. The results of the study reveal that accidental entry of bad data by employees, accidental destruction of data by employees, introduction of computer viruses to the system, natural and human-made disasters, employees' sharing of passwords, and misdirecting prints and distributing information to unauthorized people are the most significant perceived security threats to CAIS in the EBI. In all cases, the heads of internal audit departments reported higher occurrence frequencies of CAIS security threats compared to the heads of computer departments.

scholarly journals Accounting Information Systems Effectiveness: Evidence from the Nigerian Banking Sector

10.28945/3891 ◽  
2017 ◽  
Vol 12 ◽  
pp. 309-335 ◽  
Author(s):  
Shamsudeen Ladan Shagari ◽  
Akilah Abdullah ◽  
Rafeah Mat Saat
Keyword(s):  
Information Systems ◽  
Information Quality ◽  
Banking Sector ◽  
Accounting Information ◽  
Quality Measures ◽  
System Quality ◽  
Accounting Information Systems ◽  
Information Systems Effectiveness ◽  
Systems Effectiveness ◽  
Nigerian Banking

Aim/Purpose: The purpose of this study is to investigate the interrelationship among the quality measures of information system success, including system quality, information, quality, and service quality, that eventually influence accounting information systems effectiveness. Background: It is generally believed that investment in an information system offers opportunities to organizations for business process efficiency and effectiveness. Despite huge investments in accounting information systems, banks in Nigeria have not realized the full potential benefits of using these systems because of persistent failures. Few studies have been conducted to address the problem. Methodology: A survey research design was used to collect data, and a total of 287 questionnaires were retrieved from respondents in the Nigerian banking sector. Contribution: This study contributes to the understanding of the most important antecedent factors of the quality measures, the interrelationship among the quality measures, and the influence of these measures on the accounting information systems effectiveness. Findings: The result of the study revealed that security, ease of use, and efficiency are key features of system quality, while the information quality dimension includes accuracy, timeliness, and completeness. The result of the study further revealed that information quality and system quality have significant influences on accounting information systems effectiveness. Recommendations for Practitioners: This study provides practitioners with important measures for evaluation of AIS effectiveness in the context of Nigerian banks. Recommendation for Researchers: Future researchers may build on the findings of current study to conduct fur-ther research in the area of AIS effectiveness in different contexts. Future Research: This study examines only three quality measures of Delone and Mclean model and antecedents of information and system quality measures, neglecting contingency factor. Therefore, future study should include other factors to the AIS effectiveness model to help in developing more specific theory in AIS domain.

The Impact of Accounting Information Systems on Performance Management in the Banking Sector

2021 ◽  
pp. 1-15
Author(s):  
Bilal Khalid ◽  
Michal Kot
Keyword(s):  
Information Systems ◽  
Financial Performance ◽  
Performance Management ◽  
Banking Sector ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information Systems ◽  
Management Techniques ◽  
The Impact

This study investigated the impact of Accounting Information Systems (AIS) on performance management in Thailand’s banking sector. The study was necessitated by the need to understand the financial performance of banks in Thailand in application of advanced management techniques, business developments, growth of the current contemporary business environment and the intensive competitive business environment in the banking sector.

scholarly journals Analysis of organizational commitment in determining the success of Accounting Information Systems (AIS) in the banking sector

2021 ◽  
Vol 11 (1) ◽  
pp. 9
Author(s):  
Ita Salsalina Lingga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Commitment ◽  
Banking Sector ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regional Development Banks

This study aims to examine the effect of organizational commitment on the success of accounting information systems (AIS). The unit of analysis in this study was Regional Development Banks (Indonesian: Bank Pembangunan Daerah / BPD) throughout Indonesia. Data collected by using a questionnaire. The respondents were BPD employees as the AIS users. The total research sample used was 275, while the questionnaire return rate was 64% (176). The data were processed and analyzed using the Partial Least Square SEM method. The results proved that organizational commitment has no effect on the success of accounting information system. In general, BPD employees’ commitment to the organization is at the “adequate” level, which means that they are not fully committed to supporting the success of the accounting information system. The results of this study do not support the theory and results of previous studies which state that organizational commitment affects the success of the accounting information systems.

scholarly journals The Effect of Implementing Accounting Information Systems on the Internal Control Efficiency in the commercial banking sector in the Kingdom of Saudi Arabia: أثر استخدام أنظمة المعلومات المحاسبية على كفاءة الرقابة الداخلية في قطاع المصارف التجارية في المملكة العربية السعودية

2019 ◽  
Vol 3 (8) ◽  
Author(s):  
Reem Bakr Qutb  , Rawia Reza Obaid
Keyword(s):  
Saudi Arabia ◽  
Information Systems ◽  
Internal Control ◽  
Banking Sector ◽  
Accounting Information ◽  
Study Data ◽  
Commercial Banking ◽  
Inductive Method ◽  
Accounting Information Systems ◽  
The Impact

This study aimed to examine the impact of accounting information systems on the efficiency of internal control in the commercial banking sector in Saudi Arabia. The accounting information systems are the main engine and infrastructure of contemporary management and the main source of information. This topic was chosen for its importance, which stems from the importance of the efficiency of internal control, whether for researchers, workers or stock holders in a key sector (banks). In terms of the methodology of the study; the study relied on the inductive method in the theoretical review. In the application framework, the analytical descriptive method was adopted. The study data were collected by means of the research tool represented in the questionnaire. A sample of the study was presented by the staff of the commercial banks in Saudi Arabia. The SPSS program was used to analyze the study data. The most important results of the study, the existence of a clear objective of accounting information systems according to the views of the sample study. Internal control is one of its first goals and concerns that it is based on protecting the bank's assets. One of the main implications of the use of accounting information systems in the effectiveness of internal control is to contribute to the provision of indicators and standards that assist management in detecting financial deviations to assist the internal control department of banks.    

scholarly journals Impact of the Development of ICT Infrastructure and Security on the Effectiveness of Accounting Information in the Jordanian Banking Sector

2019 ◽  
Vol 12 (12) ◽  
pp. 93
Author(s):  
Reem Oqab Hussein Al- Khasawneh ◽  
Mohamed Mahmoud Mohamed bshayreh ◽  
Mohamed Ali Al-Oqool
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Banking Sector ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Descriptive Research ◽  
Information And Communication ◽  
Five Elements ◽  
Ict Infrastructure ◽  
The Impact

Information and communication technology ICT infrastructure is an essential foundation of the information society characterized by modernization and advance. ICT infrastructure consists of main five elements including physical resources, human resources, software, databases and networks and communication. The study aims at identifying the impact of the development of ICT infrastructure, which includes physical and human resources, software, databases and networks and communications, on the effectiveness of accounting information systems. To achieve the purposes of the study, a researcher has used a descriptive research methodology; a questionnaire has been distributed to the employees at various management and accounting positions in the bank. The study found that the developments of ICT infrastructure, consisting of physical and human resources, software, databases and networks and communications, affects extremely the effectiveness and security of accounting information systems.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

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