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The Ability of Computerized Accounting Information Systems in Saudi Public Universities to Face Cyber Threats

Author

Listed:
  • Feras Izzat Oqlah Kasasbeh

    (Administrative Sciences Department, Community College, University of Tabuk, KSA,)

  • Nawaf Samah M. Thuneibat

    (Accounting Department, Mutah University, Jordan)

Abstract

The study aimed at illustrating the history of cyber-attack experienced by Saudi Arabian organizations especially universities and overall cyber readiness. The study included 486 respondents from three different universities in Saudi Arabia. Survey was administered through printed copies of questionnaires. The data gathered were analyzed using IBM-SPSS software and AMOS plugin. Analysis revealed that participant’s opinion regarding ability of the computerized accounting information system (CAIS) to face and safeguard against cyber threat depends on the awareness of the recent incidents of attack. Analysis showed that access control mediates the relationship between attack from malicious program and ability of the system to fend off those attacks. Better access control positively influences CAIS’s ability to face threats. Author did not find any significant difference in people’s perception across different demographic status regarding the Ability of CAIS to face Cyber Threat.

Suggested Citation

  • Feras Izzat Oqlah Kasasbeh & Nawaf Samah M. Thuneibat, 2018. "The Ability of Computerized Accounting Information Systems in Saudi Public Universities to Face Cyber Threats," International Review of Management and Marketing, Econjournals, vol. 8(3), pages 19-25.
    • Handle: RePEc:eco:journ3:2018-03-4
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    More about this item

    Keywords

    computerized accounting information system; CAIS; Cyber-attack; cyber security; cyber readiness; internet; malware.;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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