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Full-Text Articles in Business
Examining The Availability Of The Required Controlling Procedures That Obstruct The Logical And Physical Access To Ais: The Case Of The Listed Companies In The Pex, Zahran Daraghma
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
This paper comes to examine the availability of the required controlling procedures that obstruct the logical and physical access threats that face the accounting information system (AIS) of the listed corporations in the Palestine Exchange; PEX: (industrial, service, banking and insurance sectors). Indeed, this study goes together with a specially designed questionnaire, used to answer the study questions. 280 questionnaires were distributed to the respondents (financial managers, accountants, internal auditors, computer employees and external auditors). 211 questionnaires, which statistically constitute (75.4%) of the study sample, were taken back. To achieve the previous objectives, a number of statistical methods have been …
Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja Umkm Di Wilayah Depok, Titis Wahyuni, Marsdenia Marsdenia, Istiadi Soenarto
Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja Umkm Di Wilayah Depok, Titis Wahyuni, Marsdenia Marsdenia, Istiadi Soenarto
Jurnal Vokasi Indonesia
The purpose of this study is to examine the effect of application accounting information system on SMEs performance measurement in Depok region. The number of samples taken were 30 SMEs using purposive sampling method with the critreria listed in the official city of Depok. The data was collected using questionnaires distributed to respondents and the analysis technique used in this research is logistic regression to determine whether there is any effect on the application of accounting information systems for the decrease or increase the performance of SMEs. The results of this study based on the analyses conducted found that the …
An Analysis Of Insider Dysfunctional Behavours In An Accounting Information System Environment, Mohd Saiyidi Mat Roni
An Analysis Of Insider Dysfunctional Behavours In An Accounting Information System Environment, Mohd Saiyidi Mat Roni
Theses: Doctorates and Masters
Insider deviant behaviour in Accounting Information Systems (AIS) has long been recognised as a threat to organisational AIS assets. The literature abounds with a plethora of perspectives in attempts to better understand the phenomenon, however, practitioners and researchers have traditionally focussed on technical approaches, which, although they form part of the solution, are insufficient to address the problem holistically. Managing insider threats requires an understanding of the interconnectedness between the human and contextual factors in which individuals operate, since technical methodologies in isolation have the potential to increase rather than reduce insider threats. This dilemma led many scholars to examine …