IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2019v4p4-12.html
   My bibliography  Save this article

Is Adoption Of Ipsas Constitutes Support To Different Security Systems Adopted In The Lebanon Public Accounting Sector?

Author

Listed:
  • ALI KASSEM

    (THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES, BUCHAREST, ROMANIA)

  • IONESCU BOGDAN STEFAN

    (THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES, BUCHAREST, ROMANIA)

Abstract

Public accounting is one of the industry's very growing sectors.The objective is to generate a large amount of Financial information that can be further used by stakeholders to make informed decisions false information or could jeopardize the businesses involved and therefore this type of information must be Protected from external and vulnerable attacks. As the transparency and accountability of the financial Statement is very important for the trust of both the stakeholder and the investment, the security of financial information is very important for the relevance, validity and reliability of financial data. However, there is always a persistent risk of Security breaches such as attacks by brute force to obtain the information. The main focus of this paper is to examine if the adoption of the IPASS in the public accounting sector in Lebanon Support and leverage the security systems and strategies used by Lebanon's publicaccountants to secure financial data and financial report relevance. A quantitative methodology was used to carry out this study and a survey was conducted with a representative sample of accountants currently employed in the government sector in Lebanon. The survey questionnaire was prepared to measure the extent where recently the IPASS was adopted in public accounting security in Lebanon and also to evaluate their efficiency in data protection and to detect threats. The research carried out is likely to determine the quality of financial data protection in Lebanon's public accounting in conjunction with the application of IPASS and suggest possible solutions to enhance security. As security measures are an integral part of the IPSAS implementation process, this study contributes significantly to both the IPSAS adoption theory and the practice of aligning local accounting practices with international standards through exorbitant efforts to enhance security management in the Public Accounting Sector of Lebanon.

Suggested Citation

  • Ali Kassem & Ionescu Bogdan Stefan, 2019. "Is Adoption Of Ipsas Constitutes Support To Different Security Systems Adopted In The Lebanon Public Accounting Sector?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 4-12, August.
    • Handle: RePEc:cbu:jrnlec:y:2019:v:4:p:4-12
    as

    Download full text from publisher

    File URL: http://www.utgjiu.ro/revista/ec/pdf/2019-04/01_Kassem.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Allan Barton, 2009. "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 221-248, June.
    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. Spies-Butcher, Ben & Bryant, Gareth, 2024. "The history and future of the tax state: Possibilities for a new fiscal politics beyond neoliberalism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    2. Amar SAYED AHMAD & Hassan NASSEREDINE, 2019. "Major Challenges And Barriers To Ipsass Implementation In Lebanon," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 27-36, June.
    3. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    4. Mussari Riccardo, 2014. "EPSAS and the Unification of Public Sector Accounting Across Europe," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 299-312, December.
    5. Milana OTRUSINOVÁ, 2016. "Public sector accounting in the Czech Republic and Slovakia," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2016(27), pages 30-45, Decembre.
    6. Anup Chowdhury & Nikhil Chandra Shil, 2017. "Public Sector Reforms and New Public Management: Exploratory Evidence from Australian Public Sector," Asian Development Policy Review, Asian Economic and Social Society, vol. 5(1), pages 1-16, March.
    7. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    8. Vincenzo Sforza & Riccardo Cimini, 2017. "Running the Obstacle Race towards Public Accounting Harmonization in EU-28: A Temporal Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(3), pages 1-49, February.
    9. Milana Otrusinová & Eliška Pastuszková, 2013. "Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2593-2602.
    10. Wonder Agbenyo & Yuansheng Jiang & Prince Komla Cobblah, 2018. "Assessment of Government Internal Control Systems on Financial Reporting Quality in Ghana: A Case Study of Ghana Revenue Authority," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(11), pages 1-40, November.
    11. Ahmad Amar Sayed & Nasseredine Hassan, 2019. "Major Challenges and Barriers to IPSASs Implementation in Lebanon," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 326-334, May.
    12. Rooney, Jim & Dumay, John, 2016. "Intellectual capital, calculability and qualculation," The British Accounting Review, Elsevier, vol. 48(1), pages 1-16.
    13. Ralph Kober & Janet Lee & Juliana Ng, 2013. "GAAP, GFS and AASB 1049: perceptions of public sector stakeholders," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(2), pages 471-496, June.
    14. Khoirul Aswar, 2019. "Factors on the Accrual Accounting Adoption: Empirical Evidence from Indonesia," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 12(3), pages 36-42, December.

    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:cbu:jrnlec:y:2019:v:4:p:4-12. 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: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

    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.