Investigating the Perceived Threats of Computerized Accounting Information Systems in Developing Countries: An Empirical Study on Saudi Organizations

Abu‐Musa, Ahmad A.

doi:10.1016/s1319-1578(06)80001-7

Cited by 12 publications

(17 citation statements)

References 9 publications

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“…Non-parametric tests -rather than parametric tests -are the most appropriate statistical tests for analyzing data collected in this research since these tests are "distribution free," do not require normal distribution of data, and can efficiently deal with small samples. Non-parametric tests are also very suitable to analyze nominal, ordinal, categorical, and scale ranked data (See: Dickinson, 990;Miller, 99;Hessler, 992;Melville and Goddard, 996;Wackerly et al, 996;andAbu-Musa, 2004b and2004a). …”

Section: Hypotheses and Methodologymentioning

confidence: 99%

Evaluating the Security Controls of CAIS in Developing Countries: The Case of Saudi Arabia

Abu-Musa¹

2006

IJDAR

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Abstract. This paper examines the existence and adequacy of implemented ComputerizedAccounting Information Systems (CAIS) security controls to prevent, detect and correct security breaches in Saudi organizations. An empirical survey, using a self-administered questionnaire, was carried out to achieve this purpose. Five hundred questionnaires were distributed on a random sample of Saudi organizations. Two hundred and seventy five valid, usable questionnaires were collected and analyzed. The results of the study highlight a number of inadequately implemented CAIS security controls, and some suggestions and recommendations are introduced to strengthen the weak points and to close the loopholes in the present CAIS security controls in Saudi organizations. From a practical standpoint, managers, auditors, IT users and practitioners alike stand to gain from the findings of this study. The results could enable them to better understand and secure their CAIS and to champion IT development for the success of their businesses.

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Section: Hypotheses and Methodologymentioning

confidence: 99%

Evaluating the Security Controls of CAIS in Developing Countries: The Case of Saudi Arabia

Abu-Musa¹

2006

IJDAR

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“…Davis (1996) menyatakan bahwa sistem microcomputer dengan hubungan network keluar merupakan lingkungan yang paling tinggi tingkat risiko ancaman keamanan SIAK daripada lingkungan mainframe yang memiliki tingkat risiko yang rendah. Seperti yang diungkapkan oleh Abu-Musa (2004), Ryan dan Bordoloi (1997) menemukan adanya perbedaan ancaman keamanan SIAK antara lingkungan client server dan lingkungan mainframe. Sedangkan Henry (1997) melakukan survai pada perusahaan di Hampton Roads, Virginia, USA, untuk menentukan asal mula SIAK dan sistem kemanan yang mereka pakai.…”

Section: Pendahuluanunclassified

“…Berdasarkan hasil penelitian-penelitian sebelumnya seperti yang telah diuraikan di atas, peneliti tertarik untuk melakukan penelitian tentang ancaman keamanan sistem informasi akuntansi komputerisasian atas berbagai tipe organisasi di Jakarta dengan menggunakan sembilan belas ancaman keamanan SIAK yang digunakan oleh Abu-Musa (2004). Dalam penelitian ini ditambahkan satu permasalahan yang tidak dibahas dalam penelitian Abu-Musa (2004) yaitu adakah perbedaan ancaman keamanan SIAK antara organisasi yang menggunakan SIAK yang terintegrasi dan SIAK yang terintegrasi-manual.…”

Section: Rerangka Teoritis Dan Pengembangan Hipotesisunclassified

“…Secara umum ada empat jenis ancaman keamanan SIAK yang dihadapi oleh perusahaan yaitu: kehancuran karena bencana alam dan politik, kesalahan pada software dan tidak berfungsinya peralatan, tindakan yang tidak disengaja, dan tindakan yang disengaja (Romney dan Steinbart 2003). Penelitian ini menggunakan sembilan belas item ancaman keamanan sistem informasi akuntansi komputerisasian (SIAK) yang pernah digunakan oleh Abu-Musa (2004).…”

Section: Metoda Penelitianunclassified

“…Pengujian hipotesis satu ditunjukkan dengan intensitas ancaman keamanan (lihat Tabel 2). Semakin sering ancaman keamanan terjadi maka ancaman tersebut mengganggu SIAK (Abu-Musa 2004, 2006. Dalam penelitian ini intensitas ancaman keamanan yang mengganggu SIAK adalah setiap hari.…”

Section: Hasil Penelitianunclassified

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Intensitas Ancaman Keamanan Sistem Informasi Akuntansi Komputerisasian

Susanto

Handayani

2018

JBA

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The objective of the paper was (1) there are significant security threats of CAIS on the organization types, (2) there is difference among the organization types regarding the security threats of CAIS, (3) there are difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. Eighty four respondents from Jakarta organizations had participated in this research. The collecting data used a questionnaire survey via electronicmail and post. Data were analyzed using a Kruskal-Wallis test. The resultsshowed that first there is significant security threats of CAIS in Jakarta Organizations, like that the accidental entry of bad data, accidental destruction of data, employees’ sharing of passwords and introduction of computer viruses the to CAIS are the significant security threats of CAIS in Jakarta Organizations. Second, there is no difference among the organization types regarding the security threats of CAIS. Third, there is no difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. But, there is difference between integration-on line and integration-manual CAIS regarding introduction of computer viruses to the CAIS.

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The Impact of Internet of Things on the Quality of Financial Reporting

Mansour

Taha

2022

From the Internet of Things to the Internet of Ideas: The Role of Artificial Intelligence

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Investigating the Perceived Threats of Computerized Accounting Information Systems in Developing Countries: An Empirical Study on Saudi Organizations

Cited by 12 publications

References 9 publications

Evaluating the Security Controls of CAIS in Developing Countries: The Case of Saudi Arabia

Evaluating the Security Controls of CAIS in Developing Countries: The Case of Saudi Arabia

Intensitas Ancaman Keamanan Sistem Informasi Akuntansi Komputerisasian

The Impact of Internet of Things on the Quality of Financial Reporting

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