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Risk Analysis of Accounting Information System Infrastructure

Author

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  • MIHALACHE, Arsenie-Samoil

Abstract

National economy and security are fully dependent on information technology and infrastructure. At the core of the information infrastructure society relies on, we have the Internet, a system designed initially as a scientists’ forum for unclassified research. The use of communication networks and systems may lead to hazardous situations that generate undesirable effects such as communication systems breakdown, loss of data or taking the wrong decisions. The paper studies the risk analysis of the accounting information system in modern corporations from the viewpoint of modernising accounting against the background of implementing new information technologies aimed at carrying out the objectives of integration and globalisation construed as phenomena specific to information society and knowledge.

Suggested Citation

  • MIHALACHE, Arsenie-Samoil, 2011. "Risk Analysis of Accounting Information System Infrastructure," MPRA Paper 28874, University Library of Munich, Germany, revised 15 Mar 2011.
    • Handle: RePEc:pra:mprapa:28874
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    More about this item

    Keywords

    attackers; threats; vulnerability; security; risk analysis;
    All these keywords.

    JEL classification:

    • H8 - Public Economics - - Miscellaneous Issues
    • P5 - Political Economy and Comparative Economic Systems - - Comparative Economic Systems
    • D5 - Microeconomics - - General Equilibrium and Disequilibrium
    • L6 - Industrial Organization - - Industry Studies: Manufacturing
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs

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