Exploring security, risk, and compliance driven IT governance model for universities: applied research based on the COBIT framework

Abdulrasool, Fatema Ebrahim; Turnbull, Stephen J.

doi:10.1504/ijebank.2020.111438

Cited by 28 publications

(4 citation statements)

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“…As a result, XBRL has advanced technologically while also influencing accounting and auditing standards and procedures. In the domains of accounting or auditing, enterprise resource planning systems are recognized as one of the most important technologies (Abdulrasool and Turnbull, 2020;Strong et al, 2006;Sutton, 2004). Therefore, the current research proposes the following hypothesis: H1.…”

Section: Digital Accounting Adoption and Business Performancementioning

confidence: 96%

The role of digital accounting transformation in the banking industry sector: an integrated model

Al-Okaily

Alsmadi

Alrawashdeh

et al. 2023

JFRA

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Purpose The digital transformation revolution has brought outstanding changes to business organizations, especially in the digital accounting transformation domain. Consequently, the purpose of this study is to explore the important role of digital accounting transformation in improving business performance in the context of the banking industry. Design/methodology/approach Data were collected through a questionnaire from the Jordanian bank sector with a sample of 190 respondents. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the collected data and test the hypotheses. Findings The results have shown that the adoption of digital accounting, adoption of FinTech innovation and technological competition are the major drivers for improving business performance. All direct paths leading to improving business performance were found to be significant in the hypothesized directions, while technological savvy was found to indirectly affect the relationship between (the adoption of digital accounting and FinTech innovation) and improving business performance. Originality/value The current study is differentiated from other studies by developing a theoretical research model to incorporate the adoption of digital accounting, adoption of FinTech innovation, technological competition, technological savvy and business performance in the Jordanian context under the digital transformation revolution. For practitioners, the findings provide policymakers with meaningful insight for organizations looking to adopt these digital technologies for improved business performance.

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Section: Digital Accounting Adoption and Business Performancementioning

confidence: 96%

The role of digital accounting transformation in the banking industry sector: an integrated model

Al-Okaily

Alsmadi

Alrawashdeh

et al. 2023

JFRA

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“…ISO/IEC 27001 focuses on securing information assets, which is critical in the banking sector for maintaining customer trust and complying with data protection regulations. ITIL enhances service delivery, directly impacting customer satisfaction and operational resilience (Abdulrasool & Turnbull, 2020;Ndlovu & Kyobe, 2016).…”

Section: It Governance Practices In Banking: a Comparative Analysis G...mentioning

confidence: 99%

Theoretical insights into IT governance and compliance in banking: Perspectives from African and U.S. regulatory environments

Godwin Nzeako,

Michael Oladipo Akinsanya,

Oladapo Adeboye Popoola

et al. 2024

Int. j. manag. entrep. res

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This review paper provides a comprehensive comparative analysis of IT governance and compliance within the banking sectors of Africa and the U.S., highlighting the intricacies of navigating diverse regulatory environments. Through examining governance strategies, compliance mechanisms, and best practices, the paper underscores the adaptation of frameworks like COBIT, ISO/IEC 27001, and ITIL to meet regional regulatory demands and operational challenges. Key insights reveal significant differences in regulatory landscapes, technological maturity, and cybersecurity and risk management approaches. The analysis identifies best practices and lessons that can be leveraged globally, suggesting areas for future research including emerging technologies and the impact of global regulations. This work aims to enhance understanding of IT governance and compliance, offering valuable perspectives for banks, regulators, and policymakers. Keywords: IT Governance, Compliance, Banking Sector, Regulatory Environment, Cybersecurity, Emerging Technologies.

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“…The researchers unanimously agree that when there is a mismatch between individual and corporate objectives, there is an increased risk of security breaches in information systems by insiders within the organization. Therefore, it is recommended to regard employees as owners of information assets (Abdulrasool & Turnbull, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

Information Security for An Information Society for Accessing Secured Information: A PRISMA Based Systematic Review

Bhuiyan,

Ullah,

Ahmed

et al. 2024

Intl. J. Rel.

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This study employs the PRISMA methodology to conduct a comprehensive review, aiming to examine the current state of information security in an information society. The study specifically focuses on the methods used to access protected information. The review consolidates findings from multiple scholarly sources, emphasizing common dangers, measures for mitigation, and optimal approaches to protecting digital information. The evaluation procedure involved conducting an extensive search across various academic databases such as Science Direct, Scopus, Web of Sciences, PubMed, and DOAJ, where a total of 105 documents were found, comprising 85 papers and 20 reports. The findings highlight the complex and diverse aspects of information security, emphasizing the need for a comprehensive approach that incorporates technological, organizational, and human components. The analysis demonstrates that although there have been notable advancements in the creation of advanced security measures, there are still obstacles to overcome, such as the emergence of new threats and the necessity for ongoing adjustment. The paper also highlights deficiencies in existing research, proposing areas for future exploration to strengthen the security position of information systems in a progressively networked world. This systematic review enhances existing knowledge by presenting a comprehensive overview of the current state of information security. It provides valuable insights for researchers, practitioners, and policymakers who are committed to safeguarding sensitive information in a society driven by information.

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Exploring security, risk, and compliance driven IT governance model for universities: applied research based on the COBIT framework

Cited by 28 publications

References 0 publications

The role of digital accounting transformation in the banking industry sector: an integrated model

The role of digital accounting transformation in the banking industry sector: an integrated model

Theoretical insights into IT governance and compliance in banking: Perspectives from African and U.S. regulatory environments

Information Security for An Information Society for Accessing Secured Information: A PRISMA Based Systematic Review

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