IDEAS home Printed from https://ideas.repec.org/a/aud/audfin/v16y2018i149p131.html
   My bibliography  Save this article

Information security challenges - vulnerabilities brought by ERP applications and cloud platforms

Author

Listed:
  • Sinziana-Maria Rindasu

    (Bucharest University of Economic Studies, Romania)

Abstract

The accounting profession is in a continuous process of change as ERP applications and emerging technologies such as cloud computing continue to bring improvements into the accounting and financial areas. Nevertheless, beside the variety of benefits, these technologies carry specific risks that can affect the fundamental characteristics and security aspects of data. This paper aims to highlight the most common vulnerabilities of ERP applications and cloud computing platforms in the context of digital accounting. At the same time, in addition to the technical aspects and good practices used to prevent and correct these vulnerabilities, the study focuses on a critical component of data security: the human factor. Moreover, the empirical research conducted has highlighted the fact that young professionals understand the need for sensitive data protection, but they do not always display the best behavior to prevent security incidents. This article aims to provide an overview of ERP applications and cloud computing platforms that are currently used in the financial and accounting field, focusing on the main technical vulnerabilities and the human factor, which is one of the most important aspects of data security.

Suggested Citation

  • Sinziana-Maria Rindasu, 2018. "Information security challenges - vulnerabilities brought by ERP applications and cloud platforms," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 131-131, February.
    • Handle: RePEc:aud:audfin:v:16:y:2018:i:149:p:131
    as

    Download full text from publisher

    File URL: http://revista.cafr.ro/temp/Article_9566.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Helmut Klaus & Michael Rosemann & Guy G. Gable, 2000. "What is ERP?," Information Systems Frontiers, Springer, vol. 2(2), pages 141-162, August.
    2. Fotini Voulgaris & Christos Lemonakis & Manos Papoutsakis, 2015. "The impact of ERP systems on firm performance: the case of Greek enterprises," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 17(1), pages 112-129.
    3. Kanellou, Alexandra & Spathis, Charalambos, 2013. "Accounting benefits and satisfaction in an ERP environment," International Journal of Accounting Information Systems, Elsevier, vol. 14(3), pages 209-234.
    4. Victoria STANCIU & Andrei TINCA, 2013. "ERP Solutions between Success and Failure," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(4), pages 626-649, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Christos Lemonakis & Nikolaos Sariannidis & Alexandros Garefalakis & Anastasia Adamou, 2020. "Visualizing operational effects of ERP systems through graphical representations: current trends and perspectives," Annals of Operations Research, Springer, vol. 294(1), pages 401-418, November.
    2. Mohammad AL-Zoubi, 2018. "The Role of Technology, Organization, and Environment Factors in Enterprise Resource Planning Implementation Success in Jordan," International Business Research, Canadian Center of Science and Education, vol. 11(8), pages 48-65, August.
    3. Gambetta, Nicolás & García-Benau, María Antonia & Zorio-Grima, Ana, 2016. "Data analytics in banks' audit: The case of loan loss provisions in Uruguay," Journal of Business Research, Elsevier, vol. 69(11), pages 4793-4797.
    4. D.P. Emrinaldi Nur & Adhitya Agri Putra, 2020. "Enterprise Resource Planning and Firm Value: Case of Oil and Gas Firm in Indonesian Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 185-189.
    5. Botta-Genoulaz, Valerie & Millet, Pierre-Alain, 2006. "An investigation into the use of ERP systems in the service sector," International Journal of Production Economics, Elsevier, vol. 99(1-2), pages 202-221, February.
    6. Henri Barki & Alain Pinsonneault, 2005. "A Model of Organizational Integration, Implementation Effort, and Performance," Organization Science, INFORMS, vol. 16(2), pages 165-179, April.
    7. Rok Lee, 2021. "The Effect of Supply Chain Management Strategy on Operational and Financial Performance," Sustainability, MDPI, vol. 13(9), pages 1-18, May.
    8. Olumide Emmanuel Oluyisola & Fabio Sgarbossa & Jan Ola Strandhagen, 2020. "Smart Production Planning and Control: Concept, Use-Cases and Sustainability Implications," Sustainability, MDPI, vol. 12(9), pages 1-29, May.
    9. Møller, Charles & Kræmmergaard, Pernille & Rikhardsson, Pall, 2006. "The Emergence of Enterprise Systems Management - A Challenge to the IS Curriculum," Informatics Research Group Working Papers I-2005-03, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    10. Yogesh K. Dwivedi & David Wastell & Sven Laumer & Helle Zinner Henriksen & Michael D. Myers & Deborah Bunker & Amany Elbanna & M. N. Ravishankar & Shirish C. Srivastava, 2015. "Research on information systems failures and successes: Status update and future directions," Information Systems Frontiers, Springer, vol. 17(1), pages 143-157, February.
    11. Xiangbin Yan & Guang Yu & Peinan Ji, 2019. "ERP investment and implementation between China and US: difference and enlightenment," Information Technology and Management, Springer, vol. 20(4), pages 175-185, December.
    12. Morgan, Horatio M. & Ngwenyama, Ojelanki, 2015. "Real options, learning cost and timing software upgrades: Towards an integrative model for enterprise software upgrade decision analysis," International Journal of Production Economics, Elsevier, vol. 168(C), pages 211-223.
    13. Pan, Shan L. & Tan, Chee Wee, 2005. "The roles of enterprise systems in e-initiative implementation: A case study of PowerCo," International Journal of Information Management, Elsevier, vol. 25(3), pages 241-251.
    14. Ahmed Saleh Al-Matari & Rozita Amiruddin & Khairul Azman Aziz & Mohammed A. Al-Sharafi, 2022. "The Impact of Dynamic Accounting Information System on Organizational Resilience: The Mediating Role of Business Processes Capabilities," Sustainability, MDPI, vol. 14(9), pages 1-22, April.
    15. Martin Quinn & Peter Cleary & Catherine Batt & Pall Rikhardsson, 2021. "Accounting and Information Systems in Irish Family SME: Professionalisation Effects," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 454-476, September.
    16. Cemalettin HATÝPOÐLU, 2017. "Impact of cultural factors on enterprise resource planning," Journal of Economic and Social Thought, KSP Journals, vol. 4(3), pages 306-311, Seprember.
    17. Barna Laura-Eugenia-Lavinia & Igna Roxana Dana, 2021. "The influence of the implementation of ERP systems on the performance of an organization," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 15(1), pages 268-279, December.
    18. Xin Chen & Qizhi Dai & Chaohong Na, 2019. "The value of enterprise information systems under different corporate governance aspects," Information Technology and Management, Springer, vol. 20(4), pages 223-247, December.
    19. Johannes Hintsch & Frederik Kramer & Klaus Turowski, 2018. "An information system architecture for build- and engineer-to-order production of application services," Information Systems and e-Business Management, Springer, vol. 16(3), pages 649-682, August.
    20. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.

    More about this item

    Keywords

    information security; ERP; cloud computing; human factor;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aud:audfin:v:16:y:2018:i:149:p:131. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dumitru Valentin Florentin (email available below). General contact details of provider: http://revista.cafr.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.