Accounting Information Systems and Cybersecurity
DOI:
https://doi.org/10.34630/ctdi.vi.6202Palavras-chave:
Cybersecurity, Enterprise Resource Planning (ERP), Information System, Data IntegrationResumo
Modern management resorts to tools like Enterprise Resource Planning (ERP), an information system that automatically integrates and processes relevant data on a single platform.
A selected variety of organizational data is integrated into a single system: from personal data (about employees, customers, or suppliers) to information on accounting, finance, sales, supplies, delivery processes, human resources, marketing, and production—any relevant area to management.
The information, ideally available in real-time and accessible from any space, is summarized in reports intended to support decision-making.
The ERP is dependent on evolving IT and exposed to the, also evolving, cyber risks. To preserve the integrity and reliability of an ERP, cybersecurity is therefore extremely important.
Three cybersecurity stages for an accounting information system, such as the ERP, are identified: assess, implement, and monitor.
Referências
Dechow, N., & Mouritsen, J. (2005). Enterprise Resource Planning Systems, Management Control and the Quest for Integration. Accounting, Organizations and Society, 30(7–8), 691–733.
Haapamäki, E., & Sihvonen, J. (2019). Cybersecurity in Accounting Research. Managerial Auditing Journal, 34(7), 808–834.
Naseer, A., Naseer, H., Ahmad, A., Maynard, S., & Siddiqui, A. (2021). Real-time Analytics, Incident Response Process Agility and Enterprise Cybersecurity Performance: A Contingent Resource-Based Analysis. International Journal of Information Management, 59(102333).
Pendley, J. (2018). Finance and Accounting Professionals and Cybersecurity Awareness. Journal of Corporate Accounting & Finance, 29(1), 53–58.
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Direitos de Autor (c) 2025 Helena Costa Oliveira, Manuel Sá
Este trabalho encontra-se publicado com a Licença Internacional Creative Commons Atribuição-NãoComercial-SemDerivações 4.0.
