Management of accounting information resources security in Polish entities – study results
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2018, Vol 2018, Issue 97
Abstract
The presence of contemporary entities in the cyber-space shows that IT offers unlimited possibilities of running a business and developing an organisation. On the other hand, it involves a greater number of internal and external threats in the area of accounting information resources security. The objective of the paper is to diagnose the current level of accounting information resources security (AIRS) assurance in Polish business entities. The paper analyses two research hypotheses. In accordance with the first one, the AIRS assurance level in various entity groups may be different, even though all entities should have implemented the same requirements of the Accounting Act in the analyzed area. The identified differences may result from the effect of additional, industry-specific regulations. The other hypothesis claims that in the private business area, accounting and auditing companies adhere to AIRS regulations more strictly than other small and medium enterprises. The paper defines the fundamental factors affecting the functioning of corporate accounting systems in the three dimensions of the cyber-space. Subsequently, the author presents the results of empirical research on how corporate information security is ensured in the context of internal accounting control systems and the requirements of the Polish Accounting Act. The results of the empirical research show how the management of the analysed entities crafts the basic elements of their internal environment as well as internal communication and control processes connected with ensuring information resources security. The results also show the management’s approach to various aspects of risk management of accounting information resources security, as well as to adherence to organisational and administrative procedures, and to hardware and software safeguards in the IT environment of the accounting system. The issues analysed in the present paper open a scholarly discussion that should lead to the development of theoretical models, recommendation of efficient methods and tools, as well as indication of adequate legislative initiatives. Research methods used by the author include analysis of literature and legislation, analysis of survey results, deduction and inference.<br/><br/>
Authors and Affiliations
Elżbieta Szczepankiewicz
Keywords
Related Articles
- EP ID EP346002
- DOI 10.5604/01.3001.0012.0379
- Views 122
- Downloads 0
Konferencje naukowe w dziedzinie rachunkowości i finansów organizowane przez szkoły wyższe w Polsce w 2019 roku
Konferencje naukowe w dziedzinie rachunkowości i finansów organizowane przez szkoły wyższe w Polsce w 2019 roku<br/><br/>
Porównywalność formy prezentacji informacji w sprawozdaniach finansowych sporządzonych zgodnie z MSSF (na przykładzie Polski i Niemiec)
Porównywalność formy prezentacji informacji w sprawozdaniach finansowych sporządzonych zgodnie z MSSF (na przykładzie Polski i Niemiec)<br/><br/>Celem głównym artykułu jest analiza różnic w formie prezentacji informacji...
Od Zespołu Redakcyjnego
tom 83 (139) „Zeszytów Teoretycznych Rachunkowości” (ZTR) jest trzecim z kolei numerem czasopisma opublikowanym w 2015 r. Zawiera on dziewięć artykułów w języku polskim, w tym trzy w dziale Z historii rachunkowości.(.......
Funkcje audytu wewnętrznego w opinii polskich audytorów
Funkcje audytu wewnętrznego w opinii polskich audytorów
The subject of behavioural accounting research
The aim of the paper is to present the subject of behavioural accounting research based on the definitions and typologies of its research areas that can be found in literature. The method of analysis of literature availa...